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Shipping - Asset Depreciation Schedule

Vessel depreciation accounting - typically 20-30 year useful life, straight-line or units-of-production, over scrap value.

DepreciationAccountingVessel
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Formula, assumptions, and limits

Dannual=(CS)/LD_{annual} = (C - S) / L
SymbolMeaningUnit
CCOriginal costM USD
SSResidual / scrap valueM USD
LLUseful lifeyears

Source: IAS 16 / IFRS 16

In short

Vessel depreciation accounting - typically 20-30 year useful life, straight-line or units-of-production, over scrap value.

Learn the theory Ship Finance and Asset Valuation