Casio ALGEBRA FX2.0 Financial Instrukcja Użytkownika Pobierz pdf (Strona 20)

9. Depreciation

Any of the following four methods can be used to calculated depreciation.

uStraight-Line Method

The straight-line method calculates depreciation for a given period.

{Y–1}(PV–FV )

n 12

(PV–FV )

12–{Y–1}

({Y–1}G12)

(PV–FV )

n 12

n+1

Depreciation for an item acquired part way through a year can be calculated by month.

uFixed Percentage Method

Fixed percentage method can be used to calculate depreciation for a given period, or to calcu-

late the depreciation rate.

100

= (RDV

j–1

+ FV ) ×

100

{Y–1}I%

= PV ×

n+1

= RDV

({Y–1}G12)

RDV

= PV – FV – FP

RDV

= RDV

j–1

– FP

RDV

n+1

= 0 ({Y–1}G12)

Depreciation for an item acquired part way through a year can be calculated by month.

SL j : depreciation charge for the jth

year

n : useful life in years

PV : original cost (basis)

FV : scrap value (salvage value)

j : year

Y–1 : number of depreciable months

in first year

FPj : depreciation charge for the jth year

RDVj : remaining depreciable value at the

end of jth year

: depreciation rate

1 2 ... 15 16 17 18 19 20 21 22 23 24 25 26 27

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