Depreciation - Casio fx-9750GII User Manual

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
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
Fixed-Percentage Method (FP)
= PV = PV
FP FP
1 1
FP FP = (RDV = (RDV
j j
= RDV = RDV
FP FP
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
Sum-of-the-Years'-Digits Method (SYD)
n (n 1) n (n 1)
Z = Z =
2 2
(n' integer part +1)(n' integer part + 2*n' fraction part ) (n' integer part +1)(n' integer part + 2*n' fraction part )
Z' = Z' =
n n
= =
SYD SYD
1 1
Z Z
n'– n'–
= ( = (
SYD SYD
j j
SYD SYD = ( = (
n+1 n+1
RDV RDV = PV – FV – SYD = PV – FV – SYD
1 1
= RDV = RDV
RDV RDV
j j
), fixed-percentage (
{Y–1} {Y–1}
12 12
n n
n n
12–{Y–1} 12–{Y–1}
n n 12 12
({Y–1} 12) ({Y–1} 12)
I% I% {Y–1} {Y–1}
100 100 12 12
I% I%
) )
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)
{Y–1} {Y–1}
n' = n – n' = n –
12 12
{Y–1} {Y–1}
(PV – FV ) (PV – FV )
12 12
2 2
)(PV – FV – SYD )(PV – FV – SYD
Z' Z'
n'– (n 1) 2 n'– (n 1) 2
)(PV – FV – SYD )(PV – FV – SYD
Z' Z'
1 1
– SYD – SYD
j –1 j –1 j j
FP
), sum-of-the-years'-digits (
SL
: depreciation charge for the
j
n
: useful life
PV
: original cost (basis)
FV
: residual book value
j
: year for calculation of depreciation
Y
−1 : number of months in the first year
FP
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
I
% : depreciation ratio
2 2
) ) ( j 1) ( j 1)
1 1
12–{Y–1} 12–{Y–1}
) )
1 1
12 12
SYD
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
7-12
SYD
), or declining-balance
cost
of depreciation
j
end of th year
({Y–1} 12) ({Y–1} 12)
j
end of th year
j
.
j
th year
j
th year
j
th year