Depletion Charge per Unit Calculator

Formula

The formula to calculate the Depletion Charge per Unit is:

\[ \text{Depletion Charge per Unit} = \frac{\text{Original Cost} - \text{Residual Value}}{\text{Total Number of Units Depletion}} \]

Where:

$\text{Original Cost}$ is the total cost associated with the purchase of an asset.
$\text{Residual Value}$ is the future value of an asset in terms of depreciation percentage of the asset's basic value.
$\text{Total Number of Units Depletion}$ is the total number of units available for depletion.

The depletion charge per unit is calculated by taking the total cost less salvage value and dividing it by the total number of estimated units.

Let's assume the following values:

Using the formula:

\[ \text{Depletion Charge per Unit} = \frac{3500 - 1.4}{12} \]

Evaluating:

\[ \text{Depletion Charge per Unit} = 291.55 \]

The Depletion Charge per Unit is $291.55.

Original Cost	Residual Value	Total Number of Units Depletion	Depletion Charge per Unit
3000	1.4	10	299.86
3000	1.4	11	272.60
3000	1.4	12	249.88
3000	1.4	13	230.66
3000	1.4	14	214.19
3250	1.4	10	324.86
3250	1.4	11	295.33
3250	1.4	12	270.72
3250	1.4	13	249.89
3250	1.4	14	232.04
3500	1.4	10	349.86
3500	1.4	11	318.05
3500	1.4	12	291.55
3500	1.4	13	269.12
3500	1.4	14	249.90
3750	1.4	10	374.86
3750	1.4	11	340.78
3750	1.4	12	312.38
3750	1.4	13	288.35
3750	1.4	14	267.76
4000	1.4	10	399.86
4000	1.4	11	363.51
4000	1.4	12	333.22
4000	1.4	13	307.58
4000	1.4	14	285.61