Casio FX-9750GII User Manual
Page 208
7-13
S Declining-Balance Method (DB)
DB
j
: depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the
end of
j
th year
I
% :
depreciation factor
Press
(DEPR) from the Financial 2 screen to display the following input screen for
depreciation calculation.
(E)(DEPR)
n
............ useful life
I
% ......... depreciation ratio in the case of the fixed percent (FP) method, depreciation factor in
the case of the declining balance (DB) method
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
After configuring the parameters, use one of the function menus noted below to perform the
corresponding calculation.
• {SL} … {Calculate depreciation for year
j
using the straight-line method}
• {FP} ... {FP} ....{Calculate depreciation for year
j
using the fixed-percentage method}
{I%} .....{Calculate depreciation ratio}
• {SYD} … {Calculate depreciation for year
j
using the sum-of-the-years’-digits method}
• {DB} … {Calculate depreciation for year
j
calculated using the declining-balance method}
Calculation Result Output Examples
{SYD}
{SYD} − {TABL}
{SYD} − {GRPH}
RDV
1
= PV – FV – DB
1
({Y–1}
x12)
({Y–1}
x12)
100n
Y
–1
I%
DB
1
= PV
s
100n
I%
12
s
s
DB
j
= (RDV
j
–1
+ FV )
RDV
j
= RDV
j
–1
– DB
j
DB
n
+1
= RDV
n
RDV
n
+1
= 0
RDV
1
= PV – FV – DB
1
({Y–1}
x12)
({Y–1}
x12)
100n
Y
–1
I%
DB
1
= PV
s
100n
I%
12
s
s
DB
j
= (RDV
j
–1
+ FV )
RDV
j
= RDV
j
–1
– DB
j
DB
n
+1
= RDV
n
RDV
n
+1
= 0