Casio CLASSPAD 330 3.04 - Page 862

20060301
I
Fixed-Percentage Method
I
Sum-of-the-Years’-Digits Method
I
Declining-Balance Method
100
I%
FP
j = (RDVj–1 + FV ) ×
100
YR1I%
FP1 = PV ×
12
×
FP
n+1 = RDVn (YR1G12)
RDV
1 = PV – FV – FP1
RDVj = RDVj–1 – FPj
RDVn+1 = 0 (YR1G12)
12
YR1
n' = n –
n (n +1)
Z =
2
2
(Intg (n' ) +1) (Intg (n' )+2 × Frac(n' ))
SYD1 =
YR1
12
n
Z
× (PV
– FV )
n'– j+2
Z'
)(PV
– FV – SYD1)( jG1)SYDj = (
RDV
1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n'– (n +1)+2
Z'
)(PV
– FV – SYD1) ×
(YR1G12)
12–YR1
12
SYD
n+1 = (
Z' =
RDV
1 = PV – FV – DB1
(YR1G12)
(YR1G12)
100n
YR1I%
DB
1 = PV ×
100n
I%
12
×
×
DBj = (RDVj–1 + FV )
RDV
j = RDVj–1 – DBj
DBn +1 = RDVn
RDV
n+1 = 0
15-9-4
Depreciation