{"id":10803,"date":"2025-05-15T10:36:11","date_gmt":"2025-05-15T10:36:11","guid":{"rendered":"https:\/\/www.restore.co.uk\/technology\/?p=10803"},"modified":"2025-08-11T14:17:56","modified_gmt":"2025-08-11T14:17:56","slug":"depreciation-of-it-assets","status":"publish","type":"post","link":"https:\/\/www.restore.co.uk\/technology\/depreciation-of-it-assets\/","title":{"rendered":"What is the best way to calculate the depreciation of IT assets?"},"content":{"rendered":"\n<p>When businesses invest in IT assets, from laptops and servers to software and networking equipment, they&#8217;re acquiring more than just devices and technology for daily operations. These devices represent long-term investments with values that diminish over time.&nbsp;<\/p>\n\n\n\n<p>Enter depreciation: a concept that&#8217;s far more than an accounting requirement. Calculating the depreciation of IT assets properly is fundamental to accurate financial reporting, strategic planning, and compliance. But how do you go about doing it right?<\/p>\n\n\n\n<p>In this guide, we\u2019ll walk through what IT asset depreciation is, why it matters, how to calculate it, and how Restore Technology can support you with secure, efficient, and sustainable lifecycle management.<\/p>\n\n\n\r\n<section id=\"block--block_83f1896a14679b585c9a34c15b276b86\"\r\n\tclass=\"museum-sec image-text-block dark-bg\"\r\n\tstyle=\"background: var(--primary);\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row\">\r\n\t\t\t<div class=\"col-lg-6 order-0\">\r\n\t\t\t\t<div class=\"text-lg-start text-center\">\r\n\t\t\t\t\t<img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/uploads\/sites\/7\/2025\/05\/IT-asset-depreciation-1-scaled.webp\" alt=\"\" class=\"img-fluid img-main\">\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"col-lg-6 order-1 order-lg-0\">\r\n\t\t\t\t<div class=\"text-box\">\r\n\t\t\t\t\t\t\t\t\t\t\t<h2>What is IT asset depreciation?<\/h2>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">All assets eventually diminish in value over their lifetime. Put simply, any IT asset will be worth less years after you\u2019ve bought it than when it was new. IT assets don&#8217;t get fully &#8220;consumed&#8221; in a single accounting period. Instead, they lose value incrementally due to factors such as wear and tear and obsolescence.<\/span><\/p>\n<p><span style=\"font-weight: 400\">This loss of value should be recorded for tax and financial reporting purposes so organisations can spread the initial cost of the asset over a few years. For example, a laptop that costs \u00a31,500 might be depreciated over a three-year period, depending on its expected usage and technological lifespan.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Depreciation also reflects the realistic value of an asset at any given time. For businesses upgrading IT systems (which happens more frequently) or considering resale or disposal, understanding that residual value is key to good decision-making.<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/section>\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-why-is-it-important-to-understand-it-asset-depreciation\">Why is it important to understand IT asset depreciation?<\/h2>\n\n\n\r\n\r\n<section id=\"block--block_3996572b02009cbd44f089a22c60d9b6\" class=\"inform-sec bullets-and-quote-block \">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row\">\r\n\t\t\t\t\r\n\t\t<\/div>\r\n\t\t<div class=\"row\">\r\n\t\t\t<div class=\"col-lg-7\">\r\n\t\t\t\t<div class=\"text-box\">\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"text-box\">\r\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"service-list\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><span><\/span>\r\n\t\t\t\t\t\t\t\t\t<h6>Financial reporting: Depreciation directly affects profit and loss statements, so understating or overstating it can distort financial health.<\/h6>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><span><\/span>\r\n\t\t\t\t\t\t\t\t\t<h6>Tax compliance: HMRC allows certain depreciation deductions under capital allowances. Calculating this accurately ensures businesses claim the right relief.<\/h6>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><span><\/span>\r\n\t\t\t\t\t\t\t\t\t<h6>IT asset management: Knowing when an asset will reach the end of its useful life helps with budgeting for upgrades and replacements.<\/h6>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><span><\/span>\r\n\t\t\t\t\t\t\t\t\t<h6>Sustainability and disposal: Assets nearing the end of their depreciation lifecycle might still hold residual value for resale or recycling, contributing to environmental goals.<\/h6>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t<\/div>\r\n<\/section>\r\n\n\n\r\n<section id=\"block--block_8e6083aae1370e3d8112535c78962ae8\"\r\n    class=\"inform-sec faq-accordion-block office-list-block \">\r\n    <div class=\"container\">    <div class=\"row\">\r\n        <div class=\"col-md-12\">\r\n            <div class=\"text-box\">\r\n                <h2 class=\"faq-title\">Depreciation methodologies for IT assets<\/h2>\r\n                <div class=\"accordion\" id=\"faq-list-accordion\">\r\n                                                                                                                                                            <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a5d19c\">\r\n                                        <button class=\"accordion-button \" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a5d19c\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a5d19c\">\r\n                                            <span><\/span> 1. Straight-line depreciation                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a5d19c\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a5d19c\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">This is the most straightforward and commonly used method and is particularly suitable for IT assets with a predictable and even rate of usage. It\u2019s ideal for businesses looking for simplicity in accounting and those with stable refresh cycles.<\/span><\/p>\n<p><b>Best used when:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The asset is expected to provide consistent value over time<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">You want steady expense recognition each year<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Your IT refresh cycle aligns with the asset\u2019s useful life (e.g., 3\u20135 years)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">It\u2019s perfect for desktops, printers, and standard workstations in environments where performance demand is stable. A law firm or public sector department with low variability in tech usage will benefit from the predictability of straight-line depreciation.<\/span><\/p>\n<p><b>Formula:<\/b><span style=\"font-weight: 400\"> (Original Cost &#8211; Residual Value) \/ Useful Life<\/span><\/p>\n<p><b>Example:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400\">A server costing \u00a35,000 with a 5-year useful life and \u00a3500 salvage value would depreciate at: (\u00a35,000 &#8211; \u00a3500) \/ 5 = \u00a3900 per year<\/span><\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a5d44c\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a5d44c\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a5d44c\">\r\n                                            <span><\/span> 2. Declining balance (reducing balance) method                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a5d44c\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a5d44c\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">This accelerated method depreciates assets more heavily in the earlier years of their life. It&#8217;s particularly relevant for fast-depreciating tech like tablets, smartphones, or specialist devices with short innovation cycles.<\/span><\/p>\n<p><b>Best used when:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The asset quickly loses value due to rapid obsolescence<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">You need to front-load depreciation for tax or cash flow reasons<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The asset\u2019s resale value is low or insignificant<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">It\u2019s ideal for tech-driven organisations, such as marketing agencies using high-end creative tools or fintech companies relying on constantly evolving client-side devices.<\/span><\/p>\n<p><b>Formula (Double Declining Balance):<\/b><span style=\"font-weight: 400\"> 2 \u00d7 Straight-Line Rate \u00d7 Book Value at Start of Year<\/span><\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a5d60f\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a5d60f\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a5d60f\">\r\n                                            <span><\/span> 3. Units of production                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a5d60f\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a5d60f\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">Though less commonly applied to IT, this method is particularly appropriate where asset value is directly tied to usage and output rather than being strictly time-based.<\/span><\/p>\n<p><b>Best used when:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The asset\u2019s wear is based on measurable usage (e.g. compute hours, user sessions)<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">You want depreciation that reflects workload, not the calendar<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">This method is great for data centres or cloud service providers running high-performance machines. If one server is maxed out while another is idle, this approach captures that nuance financially.<\/span><\/p>\n<p><b>Formula:<\/b><span style=\"font-weight: 400\"> (Asset Cost &#8211; Residual Value) \/ Estimated Total Units of Production \u00d7 Units Used in Period<\/span><\/p>\n<p><span style=\"font-weight: 400\">This method requires accurate usage tracking, something Restore Technology can support with integrated IT asset management platforms.<\/span><\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a5d801\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a5d801\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a5d801\">\r\n                                            <span><\/span> 4. Sum-of-the-years\u2019 digits (SYD)                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a5d801\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a5d801\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">A hybrid of straight-line and accelerated depreciation, SYD applies a declining scale of depreciation, just at a slower rate than the declining balance method.<\/span><\/p>\n<p><b>Best used when:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The asset provides more utility early on but still retains long-term relevance<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">You want a method between straight-line and full acceleration<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">This method is best suitable for devices that offer early performance advantages but stay in limited use as backups or in secondary roles, like enterprise routers or non-critical servers after a refresh. This method is slightly more complex than straight-line, but often manageable with accounting software or IT asset tools.<\/span><\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a5d978\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a5d978\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a5d978\">\r\n                                            <span><\/span> When to mix methodologies                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a5d978\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a5d978\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><!-- wp:heading {\"level\":3} --><\/p>\n<p>Many organisations have mixed-use IT portfolios, meaning one method won\u2019t fit all. In practice:<\/p>\n<p><!-- \/wp:heading --> <!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none\">\n<ul class=\"wp-block-list\">\n<li>Use <strong>units of production<\/strong> for computer-intensive or pay-as-you-go systems<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<!-- \/wp:list-item --> <!-- wp:list --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none\">\n<ul class=\"wp-block-list\"><!-- wp:list-item --><\/p>\n<li>Use <strong>straight-line<\/strong> for general office devices<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --> <!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none\">\n<ul class=\"wp-block-list\">\n<li>Use <strong>declining balance<\/strong> for customer-facing or innovation-critical assets<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --> <!-- wp:list-item --><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none\">\n<ul class=\"wp-block-list\">\n<li>Use <strong>units of production<\/strong> for computer-intensive or pay-as-you-go systems<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<!-- \/wp:list -->                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                        \r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n    <\/div><\/section>\r\n<style>\r\n    .accordion-item {\r\n        position: relative;\r\n    }\r\n\r\n    .accordion-button:hover {\r\n        z-index: unset;\r\n    }\r\n\r\n    button.accordion-button {\r\n        z-index: 3 !important;\r\n    }\r\n\r\n    .accordion-body-background {\r\n        z-index: 3 !important;\r\n    }\r\n\r\n    .office-list-block .drop-arrow {\r\n        z-index: 5 !important;\r\n    }\r\n\r\n    .accordion-header {\r\n        background: #f8f8f8;\r\n    }\r\n\r\n    .office-list-block .accordion-button:not(.collapsed) {\r\n        z-index: 5;\r\n        background-color: unset;\r\n    }\r\n<\/style>\r\n<script>\r\n    document.addEventListener(\"DOMContentLoaded\", function () {\r\n        const accordionItems = document.querySelectorAll(\".accordion-item\");\r\n\r\n        accordionItems.forEach(item => {\r\n            const collapseElement = item.querySelector(\".accordion-collapse\");\r\n            const backgroundImage = item.querySelector(\".accordion-body-background\");\r\n            const button = item.querySelector(\".accordion-button\");\r\n\r\n            \/\/ Toggle display of the background image based on accordion state\r\n            function toggleBackground() {\r\n                if (collapseElement.classList.contains(\"show\")) {\r\n                    backgroundImage.style.display = \"block\";\r\n                } else {\r\n                    backgroundImage.style.display = \"none\";\r\n                }\r\n            }\r\n\r\n            \/\/ Immediate hide of the background when the button is clicked\r\n            button.addEventListener(\"click\", function () {\r\n                backgroundImage.style.display = \"none\";\r\n            });\r\n\r\n            \/\/ Set the display based on final state after animation\r\n            collapseElement.addEventListener(\"shown.bs.collapse\", function () {\r\n                backgroundImage.style.display = \"block\";\r\n            });\r\n            collapseElement.addEventListener(\"hidden.bs.collapse\", function () {\r\n                backgroundImage.style.display = \"none\";\r\n            });\r\n\r\n            \/\/ Initial check when the page loads\r\n            toggleBackground();\r\n        });\r\n    });\r\n\r\n\r\n<\/script>\n\n\n<div style=\"height:58px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\r\n<section id=\"block--block_5c161524406bccfcdce7b8d18d1032a4\"\r\n\tclass=\"museum-sec image-text-block dark-bg\"\r\n\tstyle=\"background: var(--primary);\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row\">\r\n\t\t\t<div class=\"col-lg-6 order-0\">\r\n\t\t\t\t<div class=\"text-lg-start text-center\">\r\n\t\t\t\t\t<img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/uploads\/sites\/7\/2024\/04\/woman-fixing-tech-e1747146216907.webp\" alt=\"\" class=\"img-fluid img-main\">\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"col-lg-6 order-1 order-lg-0\">\r\n\t\t\t\t<div class=\"text-box\">\r\n\t\t\t\t\t\t\t\t\t\t\t<h2>Optimise Asset Value with Tailored Hybrid Depreciation Strategies<\/h2>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">At Restore Technology, we help you implement hybrid depreciation strategies. We\u2019ll assess your IT estate, understand usage patterns, and work with your <\/span><a href=\"https:\/\/www.restore.co.uk\/technology\/services\/it-asset-value-recovery-services\/\"><span style=\"font-weight: 400\">finance team<\/span><\/a><span style=\"font-weight: 400\"> to ensure each asset is aligned with the right methodology. This results in better forecasting, more compliant reporting, and improved ROI over your assets\u2019 lifecycle.<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/section>\n\n\n<div style=\"height:58px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-when-best-to-use-the-different-methodologies\">When best to use the different methodologies<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes has-medium-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Method<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Ideal For<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Pace of Depreciation<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Complexity<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Best Use Case Example<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><br><strong>Straight-Line<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Standard office hardware<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Evenly spaced<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Low<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Laptops with 3-year cycles<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><br><strong>Declining Balance<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Rapidly obsolescing tech<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Front-loaded<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Medium<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>High-turnover mobile devices<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><br><strong>Units of Production<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Usage-based assets<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Usage dependent<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>High<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>High-utilisation servers<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><br><strong>Sum-of-the-Years\u2019 Digits<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>High initial utility, long lifespan<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Gradual acceleration<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Medium<\/td><td class=\"has-text-align-center\" data-align=\"center\"><br>Custom routers or hybrid servers<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:58px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-how-hardware-and-software-depreciation-differ\">How hardware and software depreciation differ<\/h2>\n\n\n\r\n<section id=\"block--block_d408f8aeb2b1fe586e84dde083a6e764\"\r\n\tclass=\"museum-sec image-text-block dark-bg\"\r\n\tstyle=\"background: var(--primary);\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row\">\r\n\t\t\t<div class=\"col-lg-6 order-0\">\r\n\t\t\t\t<div class=\"text-lg-start text-center\">\r\n\t\t\t\t\t<img decoding=\"async\" loading=\"lazy\" src=\"\" alt=\"\" class=\"img-fluid img-main\">\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"col-lg-6 order-1 order-lg-0\">\r\n\t\t\t\t<div class=\"text-box\">\r\n\t\t\t\t\t\t\t\t\t\t\t<h2>Hardware<\/h2>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Laptops, desktops, servers and similar equipment tend to follow the straight-line or declining balance method. These assets have tangible wear and a relatively predictable shelf life, typically between 3 and 5 years.<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/section>\n\n\r\n<section id=\"block--block_a6dbfecc3aced51df1482fab8006a008\"\r\n\tclass=\"museum-sec image-text-block \"\r\n\tstyle=\"background: var(--white);\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row\">\r\n\t\t\t<div class=\"col-lg-6 order-0 order-lg-1 \">\r\n\t\t\t\t<div class=\"text-lg-start text-center\">\r\n\t\t\t\t\t<img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/uploads\/sites\/7\/2025\/05\/Software-e1747147708948.webp\" alt=\"\" class=\"img-fluid img-main\">\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"col-lg-6 order-1 order-lg-0\">\r\n\t\t\t\t<div class=\"text-box\">\r\n\t\t\t\t\t\t\t\t\t\t\t<h2>Software<\/h2>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Off-the-shelf software is usually capitalised and amortised over its useful life, often 3 to 7 years. With the rise of SaaS models, however, many software solutions are now treated as operational expenses rather than capital investments. This subtle shift significantly impacts how companies calculate and track software &#8220;depreciation&#8221;. Restore Technology\u2019s experts work with your finance and IT teams to <\/span><a href=\"https:\/\/www.restore.co.uk\/technology\/services\/it-asset-value-recovery-services\/\"><span style=\"font-weight: 400\">categorise assets correctly<\/span><\/a><span style=\"font-weight: 400\"> so that the right depreciation model is applied.<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/section>\n\n\r\n<section id=\"block--block_c5d0bd5bb958a0f3304d5e98d669ed66\"\r\n    class=\"inform-sec faq-accordion-block office-list-block \">\r\n    <div class=\"container\">    <div class=\"row\">\r\n        <div class=\"col-md-12\">\r\n            <div class=\"text-box\">\r\n                <h2 class=\"faq-title\">How to calculate the depreciation of IT equipment<\/h2>\r\n                <div class=\"accordion\" id=\"faq-list-accordion\">\r\n                                                                                                                                                            <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a613b9\">\r\n                                        <button class=\"accordion-button \" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a613b9\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a613b9\">\r\n                                            <span><\/span> Step 1: Gather asset information                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a613b9\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a613b9\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">You\u2019ll need the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Purchase price<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Date of purchase<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Expected useful life<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Residual (salvage) value<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Method of depreciation<\/span><\/li>\n<\/ul>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a615c8\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a615c8\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a615c8\">\r\n                                            <span><\/span> Step 2: Choose your depreciation method                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a615c8\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a615c8\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">This will be based on asset type, business policy, and usage. Most UK businesses use the straight-line method unless there\u2019s a clear case for accelerated depreciation.<\/span><\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a61639\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a61639\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a61639\">\r\n                                            <span><\/span> Step 3: Apply the formula                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a61639\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a61639\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">Let\u2019s say you bought 100 laptops at \u00a31,000 each and they depreciate over 3 years with a salvage value of \u00a3100.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Total cost: \u00a3100,000<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Residual: \u00a310,000<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Depreciation per year = (\u00a3100,000 &#8211; \u00a310,000) \/ 3 = \u00a330,000<\/span><\/li>\n<\/ul>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a617ce\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a617ce\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a617ce\">\r\n                                            <span><\/span> Step 4: Record &amp; monitor                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a617ce\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a617ce\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p><span style=\"font-weight: 400\">Use IT asset management software to keep a live record. Ensure compliance with accounting standards and maintain a clear audit trail, something Restore Technology can help implement across your end-to-end operations.<\/span><\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                        \r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n    <\/div><\/section>\r\n<style>\r\n    .accordion-item {\r\n        position: relative;\r\n    }\r\n\r\n    .accordion-button:hover {\r\n        z-index: unset;\r\n    }\r\n\r\n    button.accordion-button {\r\n        z-index: 3 !important;\r\n    }\r\n\r\n    .accordion-body-background {\r\n        z-index: 3 !important;\r\n    }\r\n\r\n    .office-list-block .drop-arrow {\r\n        z-index: 5 !important;\r\n    }\r\n\r\n    .accordion-header {\r\n        background: #f8f8f8;\r\n    }\r\n\r\n    .office-list-block .accordion-button:not(.collapsed) {\r\n        z-index: 5;\r\n        background-color: unset;\r\n    }\r\n<\/style>\r\n<script>\r\n    document.addEventListener(\"DOMContentLoaded\", function () {\r\n        const accordionItems = document.querySelectorAll(\".accordion-item\");\r\n\r\n        accordionItems.forEach(item => {\r\n            const collapseElement = item.querySelector(\".accordion-collapse\");\r\n            const backgroundImage = item.querySelector(\".accordion-body-background\");\r\n            const button = item.querySelector(\".accordion-button\");\r\n\r\n            \/\/ Toggle display of the background image based on accordion state\r\n            function toggleBackground() {\r\n                if (collapseElement.classList.contains(\"show\")) {\r\n                    backgroundImage.style.display = \"block\";\r\n                } else {\r\n                    backgroundImage.style.display = \"none\";\r\n                }\r\n            }\r\n\r\n            \/\/ Immediate hide of the background when the button is clicked\r\n            button.addEventListener(\"click\", function () {\r\n                backgroundImage.style.display = \"none\";\r\n            });\r\n\r\n            \/\/ Set the display based on final state after animation\r\n            collapseElement.addEventListener(\"shown.bs.collapse\", function () {\r\n                backgroundImage.style.display = \"block\";\r\n            });\r\n            collapseElement.addEventListener(\"hidden.bs.collapse\", function () {\r\n                backgroundImage.style.display = \"none\";\r\n            });\r\n\r\n            \/\/ Initial check when the page loads\r\n            toggleBackground();\r\n        });\r\n    });\r\n\r\n\r\n<\/script>\n\n\r\n<section id=\"block--block_f157136bd887d7c28b34744c9497b347\"\r\n    class=\"inform-sec faq-accordion-block office-list-block \">\r\n    <div class=\"container\">    <div class=\"row\">\r\n        <div class=\"col-md-12\">\r\n            <div class=\"text-box\">\r\n                <h2 class=\"faq-title\">Best practice tips for managing IT depreciation<\/h2>\r\n                <div class=\"accordion\" id=\"faq-list-accordion\">\r\n                                                                                                                                                            <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a61d28\">\r\n                                        <button class=\"accordion-button \" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a61d28\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a61d28\">\r\n                                            <span><\/span> 1. Create an asset inventory                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a61d28\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a61d28\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p>Depreciation starts with knowing what you have. That means building and maintaining a detailed inventory of every device, from laptops and monitors to servers and specialist software licenses. Don\u2019t just stop at the purchase date and cost either. Include warranty expiry dates, assigned users, physical location, current condition, and the depreciation schedule for each item. A live, dynamic asset register is your foundation for smarter financial planning and can save countless hours during audits or budget reviews.<\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a61dd3\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a61dd3\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a61dd3\">\r\n                                            <span><\/span> 2. Review useful assets annually                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a61dd3\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a61dd3\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p>A piece of kit that felt cutting-edge three years ago might be sluggish and unreliable today. And in sectors like finance or creative media, &#8216;functional obsolescence&#8217; can arrive even sooner. That\u2019s why it\u2019s critical to <a href=\"https:\/\/www.restore.co.uk\/technology\/services\/it-asset-value-recovery-services\/\">reassess your IT assets<\/a> every year. Are those desktops still meeting the needs of your team? Is that legacy server costing more to maintain than it\u2019s worth? By updating useful life estimates annually, you ensure your depreciation reflects the true business value, not just the balance sheet figure.<\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a61e50\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a61e50\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a61e50\">\r\n                                            <span><\/span> 3. Use an integrated asset management platform                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a61e50\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a61e50\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p>Modern businesses need integrated solutions that tie asset tracking, depreciation scheduling and IT performance into one platform. Restore Technology\u2019s <a href=\"https:\/\/www.restore.co.uk\/technology\/services\/it-lifecycle-services\/\">asset management systems<\/a> provide exactly that, a single source of truth that links finance, procurement, and IT. You\u2019ll know what you own, where it is, what it\u2019s worth, and when it\u2019s due for replacement, all at a glance.<\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a61eaa\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a61eaa\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a61eaa\">\r\n                                            <span><\/span> 4. Keep disposal in mind from day one                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a61eaa\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a61eaa\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p>Too often, disposal is an afterthought. But the most sustainable businesses build their exit strategy at the point of purchase. When choosing new tech, ask: <em>Can this be resold? Is it easy to refurbish? Are there recycling options for end-of-life components?<\/em> Thinking ahead reduces waste and enhances your sustainability credentials. With Restore Technology\u2019s <a href=\"https:\/\/www.restore.co.uk\/technology\/services\/it-disposal-services\/\">zero-landfill IT disposal service<\/a>, you\u2019re embedding responsible lifecycle management across the entire organisation.<\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                                                                                                <div class=\"accordion-item\">\r\n                                    <div class=\"accordion-body-background\">\r\n                                        <img decoding=\"async\" loading=\"lazy\"\r\n                                            src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/faq-back.png\"\r\n                                            alt=\"\" \/>\r\n                                    <\/div>\r\n\r\n                                    <h2 class=\"accordion-header\" id=\"heading-69e7c29a61f31\">\r\n                                        <button class=\"accordion-button collapsed\" type=\"button\"\r\n                                            data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-69e7c29a61f31\"\r\n                                            aria-expanded=\"false\" aria-controls=\"collapse-69e7c29a61f31\">\r\n                                            <span><\/span> 5. Align depreciation with IT strategy                                            <img decoding=\"async\" class=\"drop-arrow\"\r\n                                                src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/themes\/understrap-child\/images\/drop-arrow.svg\"\r\n                                                alt=\"\" \/>\r\n                                        <\/button>\r\n                                    <\/h2>\r\n\r\n                                    <div id=\"collapse-69e7c29a61f31\" class=\"accordion-collapse collapse\"\r\n                                        aria-labelledby=\"heading-69e7c29a61f31\"\r\n                                        data-bs-parent=\"#faq-list-accordion\">\r\n\r\n                                        <div class=\"accordion-body\">\r\n                                            <p>If your organisation refreshes devices every three years, but your finance team is depreciating them over five, your balance sheet isn\u2019t telling the full story. Misalignment like this can distort replacement planning, understate write-down costs, and throw off your budgeting cycles. Instead, depreciation policies should mirror real-world usage. Work closely with IT and finance so that schedules are practical, consistent, and reflective of how assets are truly consumed.<\/p>\n                                        <\/div>\r\n\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                                        \r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n    <\/div><\/section>\r\n<style>\r\n    .accordion-item {\r\n        position: relative;\r\n    }\r\n\r\n    .accordion-button:hover {\r\n        z-index: unset;\r\n    }\r\n\r\n    button.accordion-button {\r\n        z-index: 3 !important;\r\n    }\r\n\r\n    .accordion-body-background {\r\n        z-index: 3 !important;\r\n    }\r\n\r\n    .office-list-block .drop-arrow {\r\n        z-index: 5 !important;\r\n    }\r\n\r\n    .accordion-header {\r\n        background: #f8f8f8;\r\n    }\r\n\r\n    .office-list-block .accordion-button:not(.collapsed) {\r\n        z-index: 5;\r\n        background-color: unset;\r\n    }\r\n<\/style>\r\n<script>\r\n    document.addEventListener(\"DOMContentLoaded\", function () {\r\n        const accordionItems = document.querySelectorAll(\".accordion-item\");\r\n\r\n        accordionItems.forEach(item => {\r\n            const collapseElement = item.querySelector(\".accordion-collapse\");\r\n            const backgroundImage = item.querySelector(\".accordion-body-background\");\r\n            const button = item.querySelector(\".accordion-button\");\r\n\r\n            \/\/ Toggle display of the background image based on accordion state\r\n            function toggleBackground() {\r\n                if (collapseElement.classList.contains(\"show\")) {\r\n                    backgroundImage.style.display = \"block\";\r\n                } else {\r\n                    backgroundImage.style.display = \"none\";\r\n                }\r\n            }\r\n\r\n            \/\/ Immediate hide of the background when the button is clicked\r\n            button.addEventListener(\"click\", function () {\r\n                backgroundImage.style.display = \"none\";\r\n            });\r\n\r\n            \/\/ Set the display based on final state after animation\r\n            collapseElement.addEventListener(\"shown.bs.collapse\", function () {\r\n                backgroundImage.style.display = \"block\";\r\n            });\r\n            collapseElement.addEventListener(\"hidden.bs.collapse\", function () {\r\n                backgroundImage.style.display = \"none\";\r\n            });\r\n\r\n            \/\/ Initial check when the page loads\r\n            toggleBackground();\r\n        });\r\n    });\r\n\r\n\r\n<\/script>\n\n\n<div style=\"height:58px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">How Restore Technology can help<\/h2>\n\n\n\n<p>Restore Technology is your end-to-end partner in IT lifecycle management. From procurement through to end-of-life, we help businesses optimise asset value, stay compliant, and meet sustainability goals without compromising on security.<\/p>\n\n\n\n<p>Unlike providers who only handle disposal, we support your full depreciation strategy with services that are integrated, traceable, and built around your real-world needs.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Full audit trails: <\/strong>Every asset is tracked with a complete, tamper-proof audit trail, from collection through to final disposal. Perfect for financial reporting, compliance checks and peace of mind.<br><\/li>\n\n\n\n<li><strong>Tailored depreciation strategies: <\/strong>We help align your depreciation schedules with your actual IT usage and refresh cycles so that your accounts accurately reflect asset value.<br><\/li>\n\n\n\n<li><strong>Certified Data Destruction: <\/strong>Our ADISA- and NAID-certified <a href=\"https:\/\/www.restore.co.uk\/technology\/services\/it-asset-disposition-services\/\">services<\/a> guarantee that sensitive data is securely erased or physically destroyed, with certificates for your records.<br><\/li>\n\n\n\n<li><strong>Secure logistics: <\/strong>With GPS-tracked vehicles and DBS-checked staff, your equipment will be collected, transported, and processed under strict chain-of-custody protocols.<br><\/li>\n\n\n\n<li><strong>No-landfill Policy: <\/strong>We <a href=\"https:\/\/www.restore.co.uk\/technology\/services\/remarketing-and-recycling-services\/\">refurbish, repurpose, or recycle<\/a> wherever possible, supporting your ESG goals while ensuring full WEEE compliance.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:58px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Managing IT assets responsibly<\/strong><\/h2>\n\n\n\n<p>The depreciation of IT assets is ultimately about getting a true picture of asset value, planning better IT refreshes, and staying compliant with financial standards. Whether you\u2019re a small business with a few devices or a global enterprise with thousands, calculating IT depreciation accurately can drive smarter financial decisions.<\/p>\n\n\n\r\n<section id=\"block--block_2a1200db4663da8acc7040ee888e917e\"\r\n\tclass=\"museum-sec image-text-block dark-bg\"\r\n\tstyle=\"background: var(--primary);\">\r\n\t<div class=\"container\">\r\n\t\t<div class=\"row\">\r\n\t\t\t<div class=\"col-lg-6 order-0\">\r\n\t\t\t\t<div class=\"text-lg-start text-center\">\r\n\t\t\t\t\t<img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.restore.co.uk\/technology\/wp-content\/uploads\/sites\/7\/2025\/05\/customer-service.webp\" alt=\"\" class=\"img-fluid img-main\">\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"col-lg-6 order-1 order-lg-0\">\r\n\t\t\t\t<div class=\"text-box\">\r\n\t\t\t\t\t\t\t\t\t\t\t<h2>The UK&#039;s leading IT asset lifecycle services company<\/h2>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff\"><b>Restore Technology <\/b><a style=\"color: #ffffff\" href=\"https:\/\/www.restore.co.uk\/technology\/get-in-touch\/\"><b>is here to guide you<\/b><\/a><b> every step of the way, offering insight, tools, and services that make <a style=\"color: #ffffff\" href=\"https:\/\/www.restore.co.uk\/technology\/services\/it-asset-management\/\">IT asset management<\/a> something you can feel confident about. To find out more, contact us on <\/b><a style=\"color: #ffffff\" href=\"tel:0333 060 1920\"><b>0333 060 1920<\/b><\/a><b> or <\/b><a style=\"color: #ffffff\" href=\"https:\/\/www.restore.co.uk\/technology\/get-in-touch\/\"><b>request a quote<\/b><\/a><b> today.<\/b><\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"<p>When businesses invest in IT assets, from laptops and servers to software and networking equipment, they&#8217;re acquiring more than just devices and technology for daily operations. These devices represent long-term investments with values that diminish<\/p>\n","protected":false},"author":3,"featured_media":7853,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[13],"tags":[],"resource-type":[],"sector":[],"class_list":["post-10803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.1 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>How to calculate the depreciation of IT assets<\/title>\n<meta name=\"description\" content=\"The team at Restore Technology has created a comprehensive resource containing guidance, methods and processes for calculating IT asset depreciation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.restore.co.uk\/technology\/depreciation-of-it-assets\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to calculate the depreciation of IT assets\" \/>\n<meta property=\"og:description\" content=\"The team at Restore Technology has created a comprehensive resource containing guidance, methods and processes for calculating IT asset depreciation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.restore.co.uk\/technology\/depreciation-of-it-assets\/\" \/>\n<meta property=\"og:site_name\" content=\"Restore Technology\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/RestoreTechnologyUK\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-15T10:36:11+00:00\" \/>\n<meta property=\"article:modified_time\" 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