Casio FX-9750G, FX-9860GII 9. Depreciation, Z, SYD, SL1, SLj, RDV, RDV, SYD, RDV, RDV, SYD, RDV, SYD1, SYDj, RDVn+1, ( jξ1), SYDn+1, n'– M2, (PV–FV ), (PV–FV ), 12–{Y–1}, n' = n –

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.

SStraight-Line Method (SL)

SL1 =	(PV–FV) {Y–1}
		S
	n		12

SLj =	(PV–FV )
		n
SLn+1 =		(PV–FV )	S	12–{Y–1}
		n			12

({Y–1}ξ12)

SLj : depreciation charge for the jth 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

SFixed-Percentage Method (FP)

FP1 = PV σ	I%	σ	{Y–1}
	100		12

FPj = (RDVj–1)9) σ 100I%

FPj : depreciation charge for the jth year

RDVj : remaining depreciable value at the end of jth year

I% : depreciation ratio

FPn+1 = RDVn

({Y–1}ξ12)

RDV1 = PV – FV – FP1

RDVj = RDVj–1– FPj

RDVn+1 = 0

({Y–1}ξ12)

SSum-of-the-Years’-Digits Method (SYD)

Z = n (n 1)

n' = n –

{Y–1}

12

2

Z' =

(n' integer part +1)(n' integer part + 2*n' fraction part )

n

{Y–1}

2

SYD1 =

σ

(PV – FV )

Z

12

SYDj = (

n'– M2

)(PV – FV – SYD1)

( jξ1)

Z'

SYDn+1 = (

n'– (n 1)2

)(PV – FV – SYD1) σ

12–{Y–1}

({Y–1}ξ12)

12

Z'

RDV1 = PV – FV – SYD1

SYDj : depreciation charge for the jth year

RDVj = RDVj –1– SYDjRDVj : remaining depreciable value at the end of jth year

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