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Example 2
Now calculate the depreciation amount ([SYD]) for the second year (
j
= 2).
Note
• You can also tap [SL] to calculate depreciation using straight-line method, [FP] using fixed-
percentage method, or [DB] using declining-balance method.
• Each depreciation method will produce a different residual value after depreciation (RDV)
for the applicable year (
j
).
Calculation Formulas
k
Straight-Line Method
YR1
(PV–FV )
SL
1 =
n
12
×
(PV–FV )
SL
j =
n
12– YR1
(YR1G12)
(PV–FV )
n 12
×
SL
n+1 =
15-9-3
Depreciation