Casio FX-CG10 Software User Guide - Page 279
Depreciation, Straight-Line Method SL, Fixed-Percent Method FP
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• 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) SL1 = (PV-FV n ) u {Y-1} 12 SLj = (PV-FV n ) SLn+1 = (PV-FV n ) u 12-{Y-1} 12 ({Y-1}≠12) u Fixed-Percent Method (FP) FP1 = PV × I% 100 × {Y-1} 12 FPj = (RDVj-1 + FV ) × I% 100 FPn+1 = RDVn ({Y-1}≠12) RDV1 = PV - FV - FP1 RDVj = RDVj-1 - FPj RDVn+1 = 0 ({Y-1}≠12) SLj : depreciation charge for the jth 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 FPj : depreciation charge for the jth year RDVj : remaining depreciable value at the end of jth year I% : depreciation ratio 7-15