Depreciation - Casio Algebra FX 2.0 PLUS User Manual

2-9 Depreciation

Any of the following four methods can be used to calculated depreciation.
u u u u u Straight-Line Method
The straight-line method calculates depreciation for a given period.
SL
1
SL
j
SL
n+1
Depreciation for an item acquired part way through a year can be calculated by month.
u u u u u Fixed Percentage Method
Fixed percentage method can be used to calculate depreciation for a given period, or to
calculate the depreciation rate.
FP
FP
FP
RDV
RDV
RDV
Depreciation for an item acquired part way through a year can be calculated by month.
Depreciation
(PV–FV )
{Y–1}
=
u
12
n
(PV–FV )
=
n
(PV–FV ) 12–{Y–1}
=
u
12
n
({Y–1}G12)
I% {Y–1}
= PV × ×
1
100 12
+ FV ) ×
= (RDV
j j–1
100
= RDV ({Y–1}G12)
n+1 n
= PV – FV – FP
1 1
= RDV – FP
j j–1 j
= 0 ({Y–1}G12)
n+1
2-9-1
SL
: depreciation charge for the
j
year
:
n
useful life in years
PV
: original cost (basis)
FV
: scrap value (salvage value)
j
: year
Y–
1 : number of depreciable months
in first year
I%
FP
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
end of
I
% : depreciation rate
20010101
j
th year
j
th year
j
th