Casio – Casio FX-CG10 User Manual
Page 280
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
PV
......... original cost (basis)
FV
......... 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
– SYD
1
)
( j
≠1)
SYD
j
= (
RDV
1
= PV
– FV
– SYD
1
RDV
j
= RDV
j
–1
– SYD
j
n'
– (n
+
1)+2
Z'
)(PV
– FV
– SYD
1
)
({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
– SYD
1
)
( j
≠1)
SYD
j
= (
RDV
1
= PV
– FV
– SYD
1
RDV
j
= RDV
j
–1
– SYD
j
n'
– (n
+
1)+2
Z'
)(PV
– FV
– SYD
1
)
({Y–1}
≠12)
12–{Y–1}
12
×
SYD
n
+1
= (
12
{Y–1}
n'
= n –
RDV
1
= PV – FV – DB
1
({Y–1}
≠12)
({Y–1}
≠12)
100n
Y
–1
I%
DB
1
= PV
×
100n
I%
12
Ч
Ч
DB
j
= (RDV
j
–1
+ FV )
RDV
j
= RDV
j
–1
– DB
j
DB
n
+1
= RDV
n
RDV
n
+1
= 0
RDV
1
= PV – FV – DB
1
({Y–1}
≠12)
({Y–1}
≠12)
100n
Y
–1
I%
DB
1
= PV
×
100n
I%
12
Ч
Ч
DB
j
= (RDV
j
–1
+ FV )
RDV
j
= RDV
j
–1
– DB
j
DB
n
+1
= RDV
n
RDV
n
+1
= 0