Depreciation – Casio FX-9750GII User Manual
Page 207
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9. Depreciation
Depreciation lets you calculate the amount that a business expense can be offset by income
(depreciated) over a given year.
• This calculator supports the following four types of depreciation calculations.
straight-line (
SL
), fixed-percentage (
FP
), sum-of-the-years’-digits (
SYD
), or declining-balance
(
DB
).
• Any one of the above methods can be used to calculate depreciation for a specified period.
A table and graph of the depreciated amount and undepreciated amount in year
j
.
S Straight-Line Method (SL)
SL
j
:
depreciation charge for the
j
th year
n
:
useful life
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
S Fixed-Percentage Method (FP)
FP
j
:
depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the
end of
j
th year
I
% :
depreciation ratio
S Sum-of-the-Years’-Digits Method (SYD)
SYD
j
: depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the
end of
j
th year
{Y–1}
(PV–FV )
SL
1
=
n
12
S
(PV–FV )
SL
j
=
n
12–{Y–1}
({Y–1}
x12)
(PV–FV )
n
12
S
SL
n
+1
=
{Y–1}
(PV–FV )
SL
1
=
n
12
S
(PV–FV )
SL
j
=
n
12–{Y–1}
({Y–1}
x12)
(PV–FV )
n
12
S
SL
n
+1
=
100
I%
FP
j
= (RDV
j
–1
)9) s
100
{Y–1}
I%
FP
1
= PV
s
12
s
FP
n
+1
= RDV
n
({Y–1}
x12)
RDV
1
= PV – FV – FP
1
RDV
j
= RDV
j
–1
– FP
j
RDV
n
+1
= 0
({Y–1}
x12)
100
I%
FP
j
= (RDV
j
–1
)9) s
100
{Y–1}
I%
FP
1
= PV
s
12
s
FP
n
+1
= RDV
n
({Y–1}
x12)
RDV
1
= PV – FV – FP
1
RDV
j
= RDV
j
–1
– FP
j
RDV
n
+1
= 0
({Y–1}
x12)
n
(n
1)
Z
=
2
2
(n' integer part +1)(n' integer part + 2*n' fraction part )
Z'
=
SYD
1
=
{Y–1}
12
n
Z
s
(PV – FV )
n'
–
M2
Z'
)(PV – FV – SYD
1
)
( j
x1)
SYD
j
= (
RDV
1
= PV – FV – SYD
1
RDV
j
= RDV
j
–1
– SYD
j
n'
– (n
1)2
Z'
)(PV – FV – SYD
1
)
({Y–1}
x12)
12–{Y–1}
12
s
SYD
n
+1
= (
12
{Y–1}
n'
= n –
n
(n
1)
Z
=
2
2
(n' integer part +1)(n' integer part + 2*n' fraction part )
Z'
=
SYD
1
=
{Y–1}
12
n
Z
s
(PV – FV )
n'
–
M2
Z'
)(PV – FV – SYD
1
)
( j
x1)
SYD
j
= (
RDV
1
= PV – FV – SYD
1
RDV
j
= RDV
j
–1
– SYD
j
n'
– (n
1)2
Z'
)(PV – FV – SYD
1
)
({Y–1}
x12)
12–{Y–1}
12
s
SYD
n
+1
= (
12
{Y–1}
n'
= n –