Casio FC-200V User Manual
Page 72
E-70
u Fixed Percentage Method
Fixed percentage method can be used to calculate
depreciation for a given period, or to calculate the
depreciation rate.
FP
j
: depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the end of
j
th
year
I
%
: depreciation ratio
u Sum-of-the-Year’s Digits Method
The sum-of-the-year’s-digits method calculates deprecia-
tion for a given period.
SYD
j
: depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the end of
j
th
year
100
I%
FP
j
= (RDV
j
–1
+ FV
)
×
100
YR
1
I%
FP
1
= PV
Ч
12
Ч
FP
n
+1
= RDV
n
(YR1G12)
RDV
1
= PV – FV – FP
1
RDV
j
= RDV
j
–1
– FP
j
RDV
n
+1
= 0 (YR1G12)
12
YR
1
n'
= n –
n
(n
+
1)
Z
=
2
2
(Intg (n' ) +1) (Intg (n' )+2
× Frac(n' ))
SYD
1
=
YR
1
12
n
Z ×
(PV
– FV )
n'
– j+2
Z'
)(PV
– FV
– SYD
1
)
( jG1)
SYD
j
= (
RDV
1
= PV
– FV
– SYD
1
RDV
j
= RDV
j
–1
– SYD
j
n'
– (n
+
1)+2
Z'
)(PV
– FV
– SYD
1
)
×
(YR1G12)
12–YR1
12
SYD
n
+1
= (
Z'
=