Casio fx-CG50 User Manual page 292

u 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 {Y–1} {Y–1}
× ×
= =
SYD SYD
1 1
Z Z
n'– j+2 n'– j+2
SYD SYD = ( = (
j j
Z' Z'
n'– (n +1)+2 n'– (n +1)+2
SYD SYD = ( = (
n+1 n+1
= PV – FV – SYD = PV – FV – SYD
RDV RDV
1 1
= RDV = RDV
RDV RDV
j j j –1 j –1
u Declining-Balance Method (DB)
I% I%
= PV × = PV ×
DB DB
1 1
100n 100n
RDV RDV = PV – FV – DB = PV – FV – DB
1 1
= (RDV = (RDV
DB DB
j j j–1 j–1
= RDV = RDV
RDV RDV
j j j–1 j–1
DB DB = RDV = RDV
n +1 n +1 n n
RDV RDV = 0 = 0
n+1 n+1
Press 3(DEPREC) from the Financial 2 screen to display the following input screen for
depreciation calculation.
6( g) 3(DEPREC)
n
............ useful life
I
% ......... depreciation ratio in the case of the fixed percent (FP) method, depreciation factor in
the case of the declining balance (DB) method
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
{Y–1} {Y–1}
n' = n – n' = n –
12 12
2 2
(PV – FV ) (PV – FV )
12 12
)(PV – FV – SYD )(PV – FV – SYD
1 1
)(PV – FV – SYD )(PV – FV – SYD
Z' Z'
1 1
– SYD – SYD
j j
Y–1 Y–1
× ×
12 12
1 1
I% I%
× ×
+ FV ) + FV )
100n 100n
– DB – DB
j j
({Y–1}≠12) ({Y–1}≠12)
({Y–1}≠12) ({Y–1}≠12)
) ) ( j≠1) ( j≠1)
12–{Y–1} 12–{Y–1}
× ×
) )
1 1
12 12
SYD
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
end of
DB
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
end of
I
% : depreciation factor
7-16
({Y–1}≠12) ({Y–1}≠12)
j
j
th year
j
j
th year
th year
th year