7-12
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)
SL
j
:
depreciation charge for the
j
th 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
S
Fixed-Percentage Method (FP)
FP
j
:
depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the
end of
j
th year
I
% :
depreciation ratio
S
Sum-of-the-Years’-Digits Method (SYD)
SYD
j
: depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the
end of
j
th year
{
Y
–1
}
(
PV
–
FV
)
SL
1
=
n
12
S
(
PV
–
FV
)
SL
j
=
n
12–
{
Y
–1
}
(
{
Y
–1
}
x
12)
(
PV
–
FV
)
n
12
S
SL
n
+1
=
{
Y
–1
}
(
PV
–
FV
)
SL
1
=
n
12
S
(
PV
–
FV
)
SL
j
=
n
12–
{
Y
–1
}
(
{
Y
–1
}
x
12)
(
PV
–
FV
)
n
12
S
SL
n
+1
=
100
I%
FP
j
= (
RDV
j
–1
)9
)
s
100
{
Y
–1
}
I%
FP
1
=
PV
s
12
s
FP
n
+1
=
RDV
n
(
{
Y
–1
}
x
12)
RDV
1
=
PV
–
FV
–
FP
1
RDV
j
=
RDV
j
–1
–
FP
j
RDV
n
+1
= 0
(
{
Y
–1
}
x
12)
100
I%
FP
j
= (
RDV
j
–1
)9
)
s
100
{
Y
–1
}
I%
FP
1
=
PV
s
12
s
FP
n
+1
=
RDV
n
(
{
Y
–1
}
x
12)
RDV
1
=
PV
–
FV
–
FP
1
RDV
j
=
RDV
j
–1
–
FP
j
RDV
n
+1
= 0
(
{
Y
–1
}
x
12)
n
(
n
1)
Z
=
2
2
(
n'
integer part +1)(
n'
integer part + 2*
n'
fraction part )
Z'
=
SYD
1
=
{
Y
–1
}
12
n
Z
s
(
PV
–
FV
)
n'
–
M
2
Z'
)(
PV
–
FV
–
SYD
1
)
(
j
x
1)
SYD
j
= (
RDV
1
=
PV
–
FV
–
SYD
1
RDV
j
=
RDV
j
–1
–
SYD
j
n'
– (
n
1)
2
Z'
)(
PV
–
FV
–
SYD
1
)
(
{
Y
–1
}
x
12)
12–
{
Y
–1
}
12
s
SYD
n
+1
= (
12
{
Y
–1
}
n'
=
n
–
n
(
n
1)
Z
=
2
2
(
n'
integer part +1)(
n'
integer part + 2*
n'
fraction part )
Z'
=
SYD
1
=
{
Y
–1
}
12
n
Z
s
(
PV
–
FV
)
n'
–
M
2
Z'
)(
PV
–
FV
–
SYD
1
)
(
j
x
1)
SYD
j
= (
RDV
1
=
PV
–
FV
–
SYD
1
RDV
j
=
RDV
j
–1
–
SYD
j
n'
– (
n
1)
2
Z'
)(
PV
–
FV
–
SYD
1
)
(
{
Y
–1
}
x
12)
12–
{
Y
–1
}
12
s
SYD
n
+1
= (
12
{
Y
–1
}
n'
=
n
–
Summary of Contents for FX-7400GII
Page 337: ...E CON2 Application ...
