Casio FC-200V User Guide - Page 72
Fixed Percentage Method, Sum-of-the-Year's Digits Method
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UPC - 079767167004
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u Fixed Percentage Method Fixed percentage method can be used to calculate depreciation for a given period, or to calculate the depreciation rate. FP1 = PV × I% 100 × YR1 12 FPj = (RDVj-1 + FV ) × I% 100 FPn+1 = RDVn (YR1G12) RDV1 = PV - FV - FP1 RDVj = RDVj-1 - FPj RDVn+1 = 0 (YR1G12) FP j : depreciation charge for the j th year RDVj : remaining depreciable value at the end of j th year I% : depreciation ratio u Sum-of-the-Year's Digits Method The sum-of-the-year's-digits method calculates depreciation for a given period. Z = n (n +1) 2 n' = n - YR1 12 Z' = (Intg (n' ) +1) (Intg (n' )+2 × Frac(n' )) 2 SYD1 = n Z × YR1 12 (PV - FV ) n'- j+2 SYDj = ( Z' )(PV - FV - SYD1) ( jG1) SYDn+1 = ( n'- (n +1)+2 Z' )(PV - FV - SYD1) × 12-YR1 12 (YR1G12) RDV1 = PV - FV - SYD1 RDVj = RDVj -1 - SYDj SYD j : depreciation charge for the j th year RDVj : remaining depreciable value at the end of j th year E-70
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