Casio ClassPad 330 - Page 849

20060301
k
Fixed-Percentage Method
k
Sum-of-the-Years’-Digits Method
k
Declining-Balance Method
100
I%
FPj = (RDVj–1 + FV ) ×
100
YR1I%
FP1 = PV ×
12
×
FPn+1 = RDVn (YR1G12)
RDV1 = 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 = (
RDV1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n'– (n +1)+2
Z'
)(PV – FV – SYD1) ×
(YR1G12)
12–YR1
12
SYDn+1 = (
Z' =
RDV1 = PV – FV – DB1
(YR1G12)
(YR1G12)
100n
YR1I%
DB1 = PV ×
100n
I%
12
×
×
DBj = (RDVj–1 + FV )
RDVj = RDVj–1 – DBj
DBn +1 = RDVn
RDVn+1 = 0
15-9-4
Depreciation