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Reducing Balance Depreciation Calculation . Original cost of goods (£) annual depreciation rate (%) reset calculate. On reducing balance method, then. Reducing Balance Depreciation Calculation Double Entry Bookkeeping from www.double-entry-bookkeeping.com Use this calculator, for example, for depreciation rates entered as 1.5 for 150%, 1.75 for 175%, 2 for 200%, 3 for 300%. For example, for fiscal year july 1 through june 30, the depreciation calculation starts on july 1. Use this calculator to work out the straight line depreciation of an asset over a specified number of years.