Depreciation – Casio FX-CG10 User Manual
Page 279
7-15
• 360-day Date Mode Calculations
The following describes how calculations are processed when 360 is specified for the Date
Mode item in the Setup screen.
• If d1 and d2 are both the last day of February (day 28 in a normal year, day 29 in a leap
year), d2 is treated as day 30.
• If d1 is the last day of February, d1 is treated as day 30.
• If d2 is day 31 of a month and d1 is day 30 or day 31 of a month, d2 is treated as day 30.
• If d1 is day 31 of a month, d1 is treated as day 30.
9. Depreciation
Depreciation lets you calculate the amount that a business expense can be offset by income
(depreciated) over a given year.
• This calculator supports the following four types of depreciation calculations.
straight-line (
SL
), fixed-percent (
FP
), sum-of-the-years’-digits (
SYD
), or declining-balance
(
DB
).
• Any one of the above methods can be used to calculate depreciation for a specified period.
A table and graph of the depreciated amount and undepreciated amount in year
j
.
u Straight-Line Method (SL)
SL
j
: depreciation charge for the
j
th year
n
:
useful
life
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
u Fixed-Percent Method (FP)
FP
j
: depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the
end of
j
th year
I
% :
depreciation
ratio
{Y–1}
(PV–FV )
SL
1
=
n
12
u
(PV–FV )
SL
j
=
n
12–{Y–1}
({Y–1}
≠12)
(PV–FV )
n
12
u
SL
n
+1
=
{Y–1}
(PV–FV )
SL
1
=
n
12
u
(PV–FV )
SL
j
=
n
12–{Y–1}
({Y–1}
≠12)
(PV–FV )
n
12
u
SL
n
+1
=
100
I%
FP
j
= (RDV
j
–1
+ FV
)
×
100
{Y–1}
I%
FP
1
= PV
Ч
12
Ч
FP
n
+1
= RDV
n
({Y–1}
≠12)
RDV
1
= PV – FV – FP
1
RDV
j
= RDV
j
–1
– FP
j
RDV
n
+1
= 0 ({Y–1}
≠12)
100
I%
FP
j
= (RDV
j
–1
+ FV
)
×
100
{Y–1}
I%
FP
1
= PV
Ч
12
Ч
FP
n
+1
= RDV
n
({Y–1}
≠12)
RDV
1
= PV – FV – FP
1
RDV
j
= RDV
j
–1
– FP
j
RDV
n
+1
= 0 ({Y–1}
≠12)