Depreciation; 360-Day Date Mode Calculations; Straight-Line Method (Sl); Fixed-Percent Method (Fp) - Casio FX-CG20 AU User Manual

• 360-day Date Mode Calculations

The following describes how calculations are processed when 360 is specified for the Date
Mode item in the Setup screen.
• If d1 and d2 are both the last day of February (day 28 in a normal year, day 29 in a leap
year), d2 is treated as day 30.
• If d1 is the last day of February, d1 is treated as day 30.
• If d2 is day 31 of a month and d1 is day 30 or day 31 of a month, d2 is treated as day 30.
• If d1 is day 31 of a month, d1 is treated as day 30.

9. Depreciation

Depreciation lets you calculate the amount that a business expense can be offset by income
(depreciated) over a given year.
• This calculator supports the following four types of depreciation calculations.
SL
straight-line (
DB
( ).
• Any one of the above methods can be used to calculate depreciation for a specified period.
A table and graph of the depreciated amount and undepreciated amount in year
u Straight-Line Method (SL)
(PV–FV ) (PV–FV )
= =
SL SL
1 1
(PV–FV ) (PV–FV )
= =
SL SL
j j
(PV–FV ) (PV–FV )
SL SL = =
n+1 n+1
u Fixed-Percent Method (FP)
= PV × = PV ×
FP FP
1 1
FP FP = (RDV = (RDV
j j
FP FP = RDV = RDV
n+1 n+1
= PV – FV – FP = PV – FV – FP
RDV RDV
1 1
RDV RDV = RDV = RDV
j j
RDV RDV = 0 = 0
n+1 n+1
FP
), fixed-percent ( ), sum-of-the-years'-digits (
{Y–1} {Y–1}
u u
n n 12 12
n n
12–{Y–1} 12–{Y–1}
u u
12 12
n n
({Y–1}≠12) ({Y–1}≠12)
I% I% {Y–1} {Y–1}
× ×
100 100 12 12
I% I%
+ FV ) × + FV ) ×
j–1 j–1
100 100
({Y–1}≠12) ({Y–1}≠12)
n n
1 1
– FP – FP
j–1 j–1 j j
({Y–1}≠12) ({Y–1}≠12)
SL
: depreciation charge for the
j
n
: useful life
PV
: original cost (basis)
FV
: residual book value
j
: year for calculation of depreciation
cost
Y
−1 : number of months in the first year
of depreciation
FP
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
end of
I
% : depreciation ratio
7-15
SYD
), or declining-balance
j
.
j
th year
j
th year
j
th year