Equation:
Depreciation
Bx(BasisVYalue+SalvageVYalue+ClassLife+F
actorz+Year#+StraightLine+DecliningBal
+MACRS+S0YD+SLResidVYalue+DBResidYalue+
MACRSResidVYalue+S0OYDResidVYalue)+IF
(SCS
traightLine)
s(BasisVYalue-SalvageVYalue)
#ClassLife-StraightLine,IF(S{(SLResidV¥a
lue)
sSLResidValue-C((1-Year#-ClassLife>
*¥(BasisVYalue-SalvageValue?
>,
IF(S(Decli
ningBal),(BasisVYalue¥Factorx-188>-Clas
sLife*(l1-(Factor%-188>)-ClassLife)*
(Yea
r#—-1>-DecliningBal
sIF(S(DBResidYalue?,
DBResidValue-(({(1-Factor#-188-ClassLif
e)*™Year#)*BasisValue)
,8%¥(L(b,(BasisV¥al
ue-SalvageValuel)
ClassLife)+L(f,IF(Cla
ssLife<1l,2sIFC(ClassLife{21,1.95,82>2>+L
(Cyl-G{(FfI)-ClassLifer+L{a,BasisValue*iG(
fl)sClassLifel)+L(y,if(ClassLife>28,8,1ip
¢(1+LN¢(BasisVYalue-SalvageVYalue)~BasisV¥
aluesGCFI2/LNCGCc2
222
2+L(r
max(BasisVa
lue-SalvageValue-SIGMACN1
yminCYear#-1
WG(yl
Del
,,GCarxGlc2™(n—-12)—max(B,Year#—-
1-G<y»>*#G<¢b)
+822
2+IF(S(MACRS?>
smin(G{r>
smax(G{ar*G(cr"Year#-1>,G(br>>-MACRS,
IF(S(MACRSResidYalue)
;,MACRSResidVYalue-
G{r2+min(Gir>
smax(Glar*G{cr~(Year#-1>,
G<b>
>>,
IF(SC(SOYD>»
s(BasisVYalue-SalvageV
alue>s(ClassLife*¥((ClassLife+l1>/232*(C
lassLife-Year#+1)-S0YD,IF(S(S0YDResidV¥
alue?
,SOYDResidYalue-({((L{dssigmain.l,
ClassLifeslsn2)—-C(Year#*ClassLife-SIGMA
CkslsYear##-1,1,k222/GCd>>»*(BasisValue-
SalvageValue??,82223223)=4
Example:
Calculate
the
depreciation
in
the
third
year
for
an
asset
costing
$40,000,
with
a
life
of
5
years
and
a
salvage
value
of
$10,000 using
the
MACRS
and
SOYD
methods.
Highlight
Depreciat
10nin
the
Solve
catalog
and
press
(HER).
Type:
480000
ZEEE,
10000
ERIEF,
SMEESE
3
CER:
Press:
|A[RDEsE=.
..
Result:
MACRS
=
4,480.68
Press:
(IES),
EDKHE...
Result:
S0YD
=
6,800.80
62
2.
ANALYZING
INFORMATION
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