Casio FC-100V, FC-200V I% YR1, FPj = (RDVj–1 + FV ) ⋅, FPn+1 = RDVn (YR1G12), RDV1 = PV – FV – FP1, RDVj = RDVj–1 – FPj, RDV, YR1 n' = n –, SYD1, YR1, (PV – FV ), SYDj, SYDn+1

u Fixed Percentage Method

Fixed percentage method can be used to calculate depreciation for a given period, or to calculate the depreciation rate.

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)

FP j : depreciation charge for the jth year

RDVj : remaining depreciable value at the end of jth year

I% : depreciation ratio

u Sum-of-the-Year’s Digits Method

The sum-of-the-year’s-digits method calculates depreciation for a given period.

Z = n (n +1) 2

YR1 n' = n – 12

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

SYD1 =	n	⋅	YR1		(PV – FV )
	Z		12
SYDj = (	n'– j+2			)(PV – FV – SYD1)			( jG1)
		Z'
SYDn+1 = (		n'– (n +1)+2				)(PV – FV – SYD1) ⋅
			Z'

12–YR1 (YR1G12) 12

RDV1 = PV – FV – SYD1

RDVj = RDVj –1– SYDj

SYD j : depreciation charge for the jth year

RDVj : remaining depreciable value at the end of jth year

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