Miserable Old Goat
Wine Stamps
Oak Barrel Depreciation Schedule & Payback Tool
This calculator estimates how quickly the purchase cost of a wine barrel is recovered through straight-line depreciation and payback analysis.
Inputs
- Purchase Cost - invoice price of the barrel
- Residual Value - expected scrap value at the end of life
- Useful Life - number of years or vintages the barrel will serve
- Incremental Revenue per Vintage - extra income a new barrel is projected to earn
Results
- Annual Depreciation Expense
- Depreciation per 225 L Fill
- Break-even Year (payback)
How to use
- Enter cost, residual value, useful life, and incremental revenue.
- Click Calculate to view annual expense and payback year.
- Reset clears the form for a new scenario.
Historical note
Coopers and accountants have tracked barrel write-downs since the 19th century. Straight-line depreciation, cost minus residual divided by useful life, remains the simplest way to compare French, American, and Hungarian oak options across vintages.
Formula basis
Volume is calculated from the inside diameters and length using the 1707 Queen Anne parabolic profile, with an accuracy of ~1-3% for standard cooperage shapes.
Straight-line Depreciation
\[ \text{Annual Depreciation} = \frac{C_{\text{purchase}}-C_{\text{residual}}}{\text{Useful Life}} \]
Example (Cost \$1 000, Residual \$100, Life 4 years):
\[ \text{Annual} = \frac{1\,000-100}{4} = \$225 \]
\[ \text{Annual} = \frac{1\,000-100}{4} = \$225 \]