92 Appendix — Reference Information
Sum-of-the-years’-digits depreciation
First year:
Last year or more:
DEP = RDV
Declining-balance depreciation
where: RBV is for YR - 1
First year:
Unless ; then use RDV Q FSTYR
If
DEP > RDV, use DEP = RDV
If computing last year, DEP = RDV
Statistics
Note: Formulas apply to both x and y.
Standard deviation with n weighting (s
x
):
LIF 2 YR– FSTYR)–+ CST(× SAL)–
LIF(( LIF( 1 ))+× 2 )÷
----------------------------------------------------------------------------------------------------
LIF CST SAL–()×
LIF( LIF(× 1 )+()2 )÷
------------------------------------------------------------
FSTYR×
BV DB%×
LIF 100×
-------------------------------
ST DB%×
LIF 100×
------------------------------
FSTYR×
ST DB%×
LIF 100×
------------------------------
RDV>
12⁄
x
2
x
∑
2
n
--------------------–
∑
n
-----------------------------------------
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