How much do depreciation assumptions change BK Technologies Corp's earnings?
Gross property and equipment, depreciation and capital spending, with an alternative useful-life calculator. Cash spending is kept separate.
Depreciation against the asset base
Gross property and equipment of $20.3M against $1.8M of depreciation and amortization implies an average life of about 11.4 years (gross assets ÷ annual charge). The charge includes amortization where the company reports them together.
| Fiscal year | Gross PP&E | Net PP&E | Depreciation & amortization | Implied life (yrs) | Capital expenditure (cash) |
|---|---|---|---|---|---|
| 2020 | $12.7M | $3.6M | $1.3M | 9.4 | $946,000 |
| 2021 | $14.7M | $4.6M | $1.4M | 10.5 | $2.4M |
| 2022 | $16.3M | $4.9M | $1.4M | 11.5 | $1.8M |
| 2023 | $18.5M | $5.4M | $1.6M | 11.3 | $2.1M |
| 2024 | $19.7M | $4.9M | $1.7M | 11.6 | $1.2M |
| 2025 | $20.3M | $4.2M | $1.8M | 11.4 | $1.0M |
10-K filed 2026-03-12 · DepreciationDepletionAndAmortization
Compare an alternative useful life
A 12-year average life gives an annual charge of $1.7M instead of $1.8M. After tax at 21%, net income would be higher by $70,244. Cash spending ($1.0M) is unchanged.
Straight-line on gross assets, no salvage value; land and construction in progress are not separated. Treat as an order-of-magnitude comparison.