depreciation-mcp

A server that provides fixed asset useful life, depreciation, and tax adjustment reference values based on the Corporate Tax Act via the Model Context Protocol (MCP).

Calculation results are for reference only. Reporting and accounting treatments require application of relevant laws, facts, and professional review.

PRD Background (MCP-DEP-001-v1)

The following Project Overview, Problem Definition, Target Users, and Key User Scenarios are adapted from Chapters 1, 2, 3, and 6 of the PRD Facility Depreciation Calculation MCP v1.0 (Revised) for this README.

1. Project Overview

Fixed asset depreciation is a core practical task performed repeatedly during closing and corporate tax filing. However, the following problems recur in the field:

• Users must manually look up Enforcement Rules [Table 5 & 6] to verify useful life by asset type.

• Accounting or general affairs teams rely on spreadsheet formulas for calculations.

• Tasks are cumbersome because selecting the straight-line/declining-balance method, reviewing useful life ranges, and calculating tax adjustments are disconnected.

• Consistency is low because decision criteria are not documented when personnel change.

This MCP aims to standardize this process, providing a consistent flow from looking up useful life based on the Corporate Tax Act → calculating depreciation → tax adjustment reference values → batch processing and comparative analysis once the user inputs asset information.

2. Problem Definition

2.1 Inconveniences in Current Practice

1. Repetitiveness of Legal Research Asset classification and standard years by industry must be manually checked every time.

2. Inconsistency in Calculation The same asset may be subject to different useful lives or calculation formulas depending on the person in charge.

3. Disconnected Management of Tax Adjustments Accounting depreciation expenses and tax-deductible limit amounts must be calculated separately.

4. Inefficiency in Processing Multiple Assets During the closing season, dozens of assets must be calculated repeatedly.

5. Difficulty in Comparative Review by Industry There is a lot of manual work involved in reviewing the same asset based on different industry standards.

3. Target Users

4. Key User Scenarios (PRD Chapter 6)

Scenario A — Looking up Useful Life for Hospital Equipment

User:

"Tell me the useful life of MRI equipment based on the medical industry."

Process Flow

1. Call get_useful_life

2. Look up Q86 + medical device criteria

3. Return standard useful life, allowable range, depreciation method, and legal basis

Scenario B — Single Asset Depreciation Calculation

User:

"Calculate the depreciation schedule for an acquisition cost of 1.5 billion KRW, acquisition date 2026-03-01, and a useful life of 5 years."

Process Flow

1. Call calc_depreciation_schedule

2. Calculate using the appropriate method (Straight-line/Declining-balance/Production-based)

3. Return annual depreciation expense, book value, and accumulated amount

Scenario C — Tax Adjustment Calculation

User:

"Tell me the difference between accounting depreciation and tax-deductible limits."

Process Flow

1. Call calc_tax_adjustment

2. Calculate non-deductible expenses, insufficient depreciation, and deductible amounts

3. Return with explanatory notes

Scenario D — Batch Processing of Multiple Assets during Closing Season

User:

"Calculate 50 assets at once and summarize the annual depreciation expense and non-deductible expenses."

Process Flow

1. Call calc_bulk_depreciation

2. Perform calculations per asset

3. Return summary of total depreciation, total tax limit, and total non-deductible expenses

Scenario E — Comparison Between Industries

User:

"Compare the same server equipment based on medical industry vs. software industry standards."

Process Flow

1. Call compare_industry_life

2. Compare useful life and annual depreciation differences by industry

3. Return comparison table

Related MCP server: OpenKRX MCP Server

Requirements

• Node.js 20 or higher

• pnpm 9 or higher (or enable pnpm via npm/corepack)

Installation (Common)

Clone the repository and proceed with dependency installation and build.

git clone https://github.com/boam79/depreciation-mcp.git
cd depreciation-mcp
pnpm install
pnpm run build

Once the build is complete, the executable file is dist/index.js. (dist/ is not included in the repository, so you must run pnpm run build locally)

Development Mode (Run without build)

pnpm exec tsx src/index.ts

How to Connect to Cursor AI

1) Global MCP Configuration File

1. In Cursor, go to Settings → MCP or open the configuration JSON directly.

2. On macOS, the user MCP configuration is usually at: ~/.cursor/mcp.json

3. Add the block below inside mcpServers. Change the path in args to the absolute path of the folder you cloned and built on your PC.

{
  "mcpServers": {
    "depreciation-mcp": {
      "command": "node",
      "args": ["/절대경로/depreciation-mcp/dist/index.js"]
    }
  }
}

Example (if placed in the Downloads folder):

"depreciation-mcp": {
  "command": "node",
  "args": ["/Users/본인계정/Downloads/depreciation-mcp/dist/index.js"]
}

4. Completely exit and restart Cursor.

5. If you see get_useful_life, calc_depreciation_schedule, etc., in the MCP tool list in chat, it is connected.

2) Project-Specific (Optional)

If you are using a workspace that uses .cursor/mcp.json in the project root, you can put the same JSON in that file. (UI paths may vary depending on the Cursor version.)

3) Connect via tsx without build (Optional)

"depreciation-mcp": {
  "command": "pnpm",
  "args": ["exec", "tsx", "/절대경로/depreciation-mcp/src/index.ts"],
  "cwd": "/절대경로/depreciation-mcp"
}

How to Connect to Claude Desktop (macOS)

1. Exit Claude Desktop.

2. Open the configuration file: ~/Library/Application Support/Claude/claude_desktop_config.json

3. If mcpServers does not exist at the top level, create it and add the following:

{
  "mcpServers": {
    "depreciation-mcp": {
      "command": "node",
      "args": ["/절대경로/depreciation-mcp/dist/index.js"]
    }
  }
}

4. Save the file and restart Claude Desktop.

5. Check if the MCP tools are exposed in a new chat.

Windows users should check the configuration file path in the official Claude documentation and match the command / args accordingly.

Provided Tools (6)

Scripts

Connection Test (Local)

After building, in the project root:

pnpm smoke

If OK: listTools and OK: get_useful_life appear, the MCP server process and protocol are normal.

About Data

src/data/annex5.ts, annex6.ts, etc., are summary data for practical assistance. Update the content when laws are revised and verify with pnpm test.

Repository

https://github.com/boam79/depreciation-mcp