Casio 3.04 IFixed-PercentageMethod, IDeclining-BalanceMethod, ISum-of-the-Years’-DigitsMethod

15-9-4

Depreciation

IFixed-Percentage Method

FP1 = PV ⋅	I%		⋅	YR1
	100			12		I%
FPj = (RDVj–1+ FV ) ⋅
					100
FPn+1 = RDVn		(YR1G12)
RDV1 = PV – FV – FP1
RDVj = RDVj–1– FPj
RDVn+1 = 0	(YR1G12)

ISum-of-the-Years’-Digits Method

Z = n (n +1)

2

n' = n –

YR1

12

Z' =

(Intg (n' ) +1)

(Intg (n' )+2 ⋅ Frac(n' ))

2

YR1

SYD1 =

n

(PV – FV )

⋅

Z

12

SYDj = (

n'– j+2

)(PV – FV – SYD1)

( jG1)

Z'

n'– (n +1)+2

12–YR1

(YR1G12)

SYDn+1 = (

)(PV – FV – SYD1) ⋅

Z'

12

RDV1 = PV – FV – SYD1

RDVj = RDVj –1– SYDj

IDeclining-Balance Method

I% YR1

DB1 = PV ⋅ 100n ⋅ 12

RDV1 = PV – FV – DB1

I%

DBj = (RDVj–1+ FV ) ⋅ 100n

RDVj = RDVj–1– DBj

DBn +1 = RDVn	(YR1G12)
RDVn+1 = 0	(YR1G12)

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