Casio FX9860GII User Guide - Page 207
Depreciation, Straight-Line Method SL, Fixed-Percentage Method FP
UPC - 079767186074
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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-percentage (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. S Straight-Line Method (SL) SL1 = (PV-FV n ) S {Y-1} 12 SLj = (PV-FV n ) SLn+1 = (PV-FV n ) S 12-{Y-1} 12 ({Y-1}x12) S Fixed-Percentage Method (FP) FP1 = PV s I% 100 s {Y-1} 12 FPj = (RDVj-1 )9) s I% 100 FPn+1 = RDVn ({Y-1}x12) RDV1 = PV - FV - FP1 RDVj = RDVj-1 - FPj RDVn+1 = 0 ({Y-1}x12) 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 S 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 s {Y-1} 12 (PV - FV ) SYDj = ( n'- M2 Z' )(PV - FV - SYD1) ( jx1) SYDn+1 = ( n'- (n 1)2 Z' )(PV - FV - SYD1) s 12-{Y-1} 12 ({Y-1}x12) RDV1 = PV - FV - SYD1 RDVj = RDVj -1 - SYDj 7-12 SYDj : depreciation charge for the jth year RDVj : remaining depreciable value at the end of jth year