Casio fx-9750GII User Manual page 208

Declining-Balance Method (DB)
I% I%
DB DB = PV = PV
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 (DEPR) from the Financial 2 screen to display the following input screen for
depreciation calculation.
( ) (DEPR)
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
After configuring the parameters, use one of the function menus noted below to perform the
corresponding calculation.
• {SL} ... {Calculate depreciation for year
• {FP} ... {FP} ....{Calculate depreciation for year
{I%} .....{Calculate depreciation ratio}
• {SYD} ... {Calculate depreciation for year
• {DB} ... {Calculate depreciation for year
Calculation Result Output Examples
{SYD}
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
j
{SYD} − {TABL}
DB
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
end of
I
% : depreciation factor
using the straight-line method}
j
using the fixed-percentage method}
j
using the sum-of-the-years'-digits method}
calculated using the declining-balance method}
7-13
j
j
th year
{SYD} − {GRPH}
th year