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Sum-of-the-years'-digits depreciation
+
–
LIF
2 YR
----------------------------------------------------------------------------------------------------- -
( (
LIF
LIF
----------------------------------------------------------- -
First year:
(
(
LIF
Last year or more:
Declining-balance depreciation
×
RBV DB%
------------------------------ -
×
LIF
100
RBV
is for YR - 1
where:
CST DB%
------------------------------ -
First year:
LIF 100
×
CST DB%
------------------------------ -
Unless
×
LIF 100
DEP
RDV
If
>
, use
If computing last year,
Statistics
Note: Formulas apply to both
Standard deviation with
1 2 ⁄
2
∑
x
∑
x
–
------------------- -
2
n
---------------------------------------- -
n
92
FSTYR )
×
(
–
CST
×
(
1 ) )
÷
LIF
+
×
(
CST SAL
–
×
(
1 )
+
LIF
DEP
RDV
=
×
×
FSTYR
×
>
RDV
; then use RDV Q FSTYR
DEP
RDV
=
DEP
RDV
=
n
weighting (s
SAL )
–
2 )
)
×
FSTYR
) 2 )
÷
x
y
and
.
):
x
Appendix — Reference Information
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