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Sum of Years Digits

Asset Cost

Salvage Value

Životnosť

What is Sum of Years Digits?

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Sum-of-Years Digits (SYD) is an accelerated depreciation method that applies a declining fraction each year based on the sum of the years' digits. It is faster than straight-line but slower than double-declining balance.

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How to Sum of Years Digits

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1SYD = n(n+1)/2 where n = useful life in years
2Year 1 fraction = n/SYD, Year 2 fraction = (n−1)/SYD, etc.
3Annual depreciation = (Cost − Salvage) × Remaining life fraction
4For 5-year life: SYD = 5+4+3+2+1 = 15; Year 1 = 5/15 = 33.3%

Worked Examples

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Example 1

Given:$50,000 asset, $5,000 salvage, 5-year life (SYD=15)

Výsledok:Year 1: $15,000 | Year 2: $12,000 | Year 3: $9,000

5/15, 4/15, 3/15 of $45k depreciable base

SYD vs Straight-Line ($100k, $0 salvage, 5yr)

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Year	SYD Fraction	SYD Depr.	Straight-Line
1	5/15 = 33.3%	$33,333	$20,000
2	4/15 = 26.7%	$26,667	$20,000
3	3/15 = 20.0%	$20,000	$20,000
4	2/15 = 13.3%	$13,333	$20,000
5	1/15 = 6.7%	$6,667	$20,000

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Pro Tip

SYD is a middle ground between straight-line and double-declining: it provides accelerated deductions without the complexity of switching methods or the aggressive front-loading of DDB.

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Did you know?

The SYD method was widely used before accelerated tax depreciation (MACRS) was standardized. For tax purposes, MACRS has largely replaced SYD in the US, but SYD is still used for GAAP financial reporting.

References

›Depreciation — Wikipedia

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Reviewed October 2026

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