AgentSkillsCN

Calculate Depreciation Schedule

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SKILL.md

Skill: Calculate Depreciation Schedule

Domain

financial_services

Description

Calculates asset depreciation schedules using multiple methods including straight-line, declining balance, and MACRS for financial reporting.

Tags

depreciation, accounting, assets, GAAP, tax, fixed-assets

Use Cases

  • •Financial statement preparation
  • •Tax planning
  • •Asset lifecycle management
  • •Book-tax reconciliation

Proprietary Business Rules

Rule 1: Method Selection

Appropriate depreciation method determination.

Rule 2: Useful Life Assignment

Asset class useful life standards.

Rule 3: Book-Tax Differences

GAAP vs tax depreciation tracking.

Rule 4: Impairment Assessment

Asset impairment trigger identification.

Input Parameters

  • •asset_id (string): Asset identifier
  • •asset_info (dict): Asset details
  • •acquisition_data (dict): Purchase information
  • •depreciation_method (string): Method to apply
  • •tax_elections (dict): Tax treatment elections
  • •reporting_period (dict): Reporting dates

Output

  • •depreciation_schedule (list): Period-by-period depreciation
  • •accumulated_depreciation (float): Total depreciation to date
  • •book_value (float): Current book value
  • •tax_depreciation (dict): Tax basis schedule
  • •book_tax_difference (float): Temporary difference

Implementation

The calculation logic is implemented in depreciation_calculator.py and references data from depreciation_tables.json.

Usage Example

python
from depreciation_calculator import calculate_depreciation

result = calculate_depreciation(
    asset_id="AST-001",
    asset_info={"description": "Equipment", "category": "machinery"},
    acquisition_data={"cost": 100000, "date": "2025-01-15", "salvage": 10000},
    depreciation_method="straight_line",
    tax_elections={"section_179": False, "bonus_depreciation": True},
    reporting_period={"year": 2025, "period": "annual"}
)

print(f"Annual Depreciation: ${result['depreciation_schedule'][0]['amount']:,.0f}")

Test Execution

python
from depreciation_calculator import calculate_depreciation

result = calculate_depreciation(
    asset_id=input_data.get('asset_id'),
    asset_info=input_data.get('asset_info', {}),
    acquisition_data=input_data.get('acquisition_data', {}),
    depreciation_method=input_data.get('depreciation_method', 'straight_line'),
    tax_elections=input_data.get('tax_elections', {}),
    reporting_period=input_data.get('reporting_period', {})
)