(YR1G12) (YR1G12)

15-9-4

Depreciation

kFixed-Percentage Method

I%

YR1

 

FP1 = PV ⋅ 100 ⋅

12

I%

FPj = (RDVj–1+ FV ) ⋅

100

FPn+1 = RDVn

(YR1G12)

RDV1 = PV – FV – FP1

 

RDVj = RDVj–1– FPj

 

RDVn+1 = 0

(YR1G12)

kSum-of-the-Years’-Digits Method

Z = n (n +1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2YR1

 

 

 

 

 

 

 

 

n' = n –

12

 

 

 

 

 

 

 

 

Z' =

(Intg (n' ) +1) (Intg (n' )+2 ⋅ Frac(n' ))

 

 

 

 

 

 

 

 

 

 

 

n

 

 

 

2

 

 

 

 

 

 

 

 

 

YR1

 

 

 

 

 

SYD1 =

 

 

⋅

 

 

(PV – FV )

 

 

 

 

 

Z

12

 

 

 

 

 

SYDj = (

n'– j+2

)(PV –

FV – SYD1)

( jG1)

 

 

 

Z'

 

 

SYDn+1 = (

n'– (n +1)+2

)(PV – FV – SYD1) ⋅

12–YR1

(YR1G12)

 

 

Z'

12

RDV1 = PV – FV – SYD1

 

 

 

 

 

RDVj = RDVj –1– SYDj

kDeclining-Balance Method

DB1 = PV ⋅ I%n ⋅ YR1

100 12

RDV1 = PV – FV – DB1

DBj = (RDVj–1+ FV ) ⋅ 100I%n

RDVj = RDVj–1– DBj

DBn +1 = RDVn

RDVn+1 = 0

20060301