Casio Algebra FX 2.0 PLUS User Manual page 88

u u u u u Sum-of-the-Year's Digits Method
The sum-of-the-year's-digits method calculates depreciation for a given period.
n (n +1)
Z =
n' = n –
(n' integer part +1)(n' integer part + 2*n' fraction part )
Z' =
=
SYD
1
= (
SYD
j
SYD
n+1
= PV – FV – SYD
RDV
1
= RDV
RDV
j
Depreciation for an item acquired part way through a year can be calculated by month.
u u u u u Declining Balance Method
The declining balance method calculates depreciation for a given period.
= PV ×
DB
1
= PV – FV – DB
RDV
1
= (RDV
DB
j
= RDV
RDV
j
= RDV
DB
n +1
RDV
n+1
Depreciation for an item acquired part way through a year can be calculated by month.
2-9-2
Depreciation
2
{Y–1}
12
{Y–1}
n
×
(PV – FV )
12
Z
n'– j+2
)(PV – FV – SYD
Z'
n'– (n +1)+2
= ( )(PV – FV – SYD
Z'
1
– SYD
j –1
j
I% Y–1
×
100n 12
1
I%
×
+ FV )
j–1
100n
– DB
j–1 j
({Y–1}G12)
n
= 0 ({Y–1}G12)
20011101 20010101
2
) ( jG1)
1
12–{Y–1}
×
)
1
12
SYD
: depreciation charge for the
j
RDV
: remaining depreciable value at the
j
j
end of th year
DB
: depreciation charge for the
j
j
th year
RDV
: remaining depreciable
j
value at the end of
I
% : factor (%)
({Y–1}G12)
j
th year
j
th year