Casio ALGEBRA FX2.0 Financial Instrukcja Użytkownika Strona 21

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uu
uu
uSum-of-the-Year's Digits Method
The sum-of-the-year's-digits method calculates depreciation for a given period.
12
{Y1}
n' = n
n (n
+1)
Z =
12
2
(n' integer part +1)(n' integer part + 2*n' fraction part
)
Z' =
SYD
1
=
{Y1}
12
n
Z
× (PV
FV )
n' j+2
Z'
)(PV
FV
SYD
1
)( jG1)SYD
j
= (
RDV
1
= PV
FV
SYD
1
RDV
j
= RDV
j 1
SYD
j
n' (n
+1)+2
Z'
)(PV
FV
SYD
1
)({Y1}G12)
12{Y1}
12
×SYD
n+1
= (
Depreciation for an item acquired part way through a year can be calculated by month.
uu
uu
uDeclining Balance Method
The declining balance method calculates depreciation for a given period.
RDV1 = PV FV DB1
({Y1}G12)
({Y1}G12)
100n
Y1I%
DB
1 = PV ×
100n
I%
12
×
×
DB
j = (RDVj1 + FV )
RDV
j = RDVj1 DBj
DBn +1 = RDVn
RDV
n+1 = 0
SYDj : depreciation charge for the jth year
RDVj : remaining depreciable value at the
end of jth year
DBj : depreciation charge for the
jth year
RDVj : remaining depreciable
value at the end of jth year
I
%
: factor (%)
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