Income Tax Act 2007

Schedule 10: Straight-line equivalents of diminishing value rates of depreciation

You could also call this:

“A guide for changing one type of value loss calculation to another”

This schedule shows how to convert diminishing value depreciation rates to their straight-line equivalents. It’s like a special calculator for figuring out how much something loses value over time.

The table has two columns. The first column shows the diminishing value depreciation rate as a percentage. The second column shows the matching straight-line equivalent, also as a percentage. For example, if the diminishing value rate is 10%, the straight-line equivalent is 7%.

You can use this table to find the right percentage for different types of depreciation. The rates start at 1% and go all the way up to 100%. Some rates are the same in both columns, especially for higher percentages.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523340.

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Money and consumer rights > Taxes

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“Rates for calculating how quickly different things lose value over time”

10Straight-line equivalents of diminishing value rates of depreciation

This is a medium table on 3 pages having 2 columns. The first row on each page is the headings for the columns.
Column 1
Diminishing value depreciation rate
(%)
Column 2
Straight-line equivalent
(%)
1 1
2 1.5
2.5 2
3 2.5
4 3
5 3.5
6 4
7 5
7.5 5.5
8 6
9.5 6.5
10 7
11 7.5
12 8
13 8.5
13.5 9
14 9.5
15 10
16 10.5
16.5 11
17 11.5
17.5 12
18 12.5
19 13
20 13.5
20.5 14
21 14.5
21.5 15
22 15.5
23 16
24 16.5
24.5 17
25 17.5
26 18
27 18.5
27.5 19
28 19.5
28.5 20
29 20.5
30 21
31 22
32 22.5
32.5 23
33 24
34 24.5
34.5 25
35 25.5
36 26
37 27
38 27.5
39 28
39.5 29
40 30
41 31
42 32
43 32.5
44 33
45 33.5
45.5 34
46 34.5
46.5 35
47 35.5
47.5 36
48 36.5
48.5 37
49 39
50 40
50.5 41
51 42
52 43
53 44
54 45
55 45.5
56 46
57 47
58 47.5
60 48
61 49
62 50
63 51
63.5 63.5
64 64
65 65
66 66
67 67
68 68
69 69
70 70
71 71
72 72
73 73
74 74
75 75
76 76
77 77
78 78
79 79
80 80
81 81
82 82
100 100