Depreciation
For the given year number (YR) and with Factor (FACT) as a percentage:
–
BASIS SALV
SL
=
------------------------------------ -
LIFE
BASIS SALV
–
=
----------------------------------------------- -
SOYD
(
LIFE
×
---------------------------
LIFE
FACT
×
-------------- -
BASIS
100
-------------------------------------- -
DB
=
LIFE
For the last year of depreciation, DB equals the remaining depreciable value for the prior year.
Statistics
×
(
)
–
+
LIFE YR
1
)
+
1
2
(
)
YR 1
–
⎛
⎛
⎞
⎞
FACT
-------------- -
⎝
⎠
⎜
⎟
100
×
⎜
⎟
1
–
-------------------- -
⎜
⎟
LIFE
⎝
⎠
∑
x
,
x
=
-------- -
n
Sx
=
Sy
=
∑
(
2
∑
x
–
--------------- -
σx
=
----------------------------------
n
r
=
----------------------------------------------------------------------------------- -
⎛
∑
2
⎜
x
⎝
m
=
=
–
b
y mx
∑
∑
xy
y
,
x
y
=
-------- -
=
-----------
w
n
∑
y
2
∑
(
)
x
2
∑
x
–
--------------- -
n
----------------------------------
n 1
–
2
∑
(
)
y
2
∑
y
–
--------------- -
n
--------------------------------- -
n 1
–
2
∑
)
(
x
y
2
∑
y
–
--------------- -
n
n
σy
=
--------------------------------- -
n
∑
∑
x
y
∑
xy
–
------------------
n
2
2
∑
∑
(
)
(
)
⎞
⎛
⎞
x
y
∑
2
⎟
⎜
⎟
–
--------------- -
y
–
--------------- -
⎠
⎝
⎠
n
n
∑
∑
x
y
∑
–
xy
------------------
n
------------------------------------ -
2
∑
(
)
x
∑
2
x
–
--------------- -
n
–
y b
x ˆ
y ˆ
=
=
+
---------- -
mx
b
m
Appendix B: More About Calculations
2
)
V