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CASIO
7-16
u 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
u 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 3(DEPREC) from the Financial 2 screen to display the following input screen for
depreciation calculation.
6( g) 3(DEPREC)
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
P V ......... original cost (basis)
F V ......... residual book value
j ............. year for calculation of depreciation cost
Y −1 ........ number of months in the first year of depreciation
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
× (PV
– FV )
n'– j+2
Z'
)(PV
– FV – SYD1)( j≠1)SYDj = (
RDV1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n'– (n +1)+2
Z'
)(PV
– FV – SYD1)({Y–1}≠12)
12–{Y–1}
12
×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
× (PV
– FV )
n'– j+2
Z'
)(PV
– FV – SYD1)( j≠1)SYDj = (
RDV1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n'– (n +1)+2
Z'
)(PV
– FV – SYD1)({Y–1}≠12)
12–{Y–1}
12
×SYD
n+1 = (
12
{Y–1}
n' = n –
RDV1 = PV – FV – DB1
({Y–1}≠12)
({Y–1}≠12)
100n
Y–1I%
DB
1 = PV ×
100n
I%
12
×
×
DB
j = (RDVj–1 + FV )
RDVj = RDVj–1 – DBj
DBn +1 = RDVn
RDVn+1 = 0
RDV
1 = PV – FV – DB1
({Y–1}≠12)
({Y–1}≠12)
100n
Y–1I%
DB
1 = PV ×
100n
I%
12
×
×
DB
j = (RDVj–1 + FV )
RDVj = RDVj–1 – DBj
DBn +1 = RDVn
RDVn+1 = 0