Stackroom
Steven Marsh, IT & Systems at Stackroom

Steven Marsh

IT & Systems

Writes the technical pieces — depreciation methods, book value and the maths behind the register — and the ones where the answer is 'that depends on your estate'.

1 post

Colleagues collaborating over a laptop
Cost & lifecycle

Straight-Line vs Declining Balance (WDV) Depreciation for Equipment

Straight-line and declining balance — also called reducing balance or written-down value — compared for equipment: what each does to book value, worked examples, and how US and UK tax rules differ.

Updated 5 Oct 2026 10 min