Casio FX-CG10 Software User Guide - Page 280
Sum-of-the-Years'-Digits Method SYD, Declining-Balance Method DB, integer part +1, fraction part
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u Sum-of-the-Years'-Digits Method (SYD) Z = n (n +1) 2 n' = n - {Y-1} 12 Z' = (n' integer part +1)(n' integer 2 part + 2*n' fraction part ) SYD1 = n Z × {Y-1} 12 (PV - FV ) SYDj = ( n'- j+2 Z' )(PV - FV - SYD1) ( j≠1) SYDn+1 = ( n'- (n +1)+2 Z' )(PV - FV - SYD1) × 12-{Y-1} 12 ({Y-1}≠12) RDV1 = PV - FV - SYD1 RDVj = RDVj -1 - SYDj SYDj : depreciation charge for the jth year RDVj : remaining depreciable value at the end of jth year u Declining-Balance Method (DB) DB1 = PV × I% 100n × Y-1 12 RDV1 = PV - FV - DB1 DBj = (RDVj-1 + FV ) × I% 100n RDVj = RDVj-1 - DBj DBn +1 = RDVn ({Y-1}≠12) RDVn+1 = 0 ({Y-1}≠12) DBj : depreciation charge for the jth year RDVj : remaining depreciable value at the end of jth 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 7-16