Casio fx-CG20 SL1, FPn+1 = RDVn ({Y–1}≠12), RDVn+1 = 0 ({Y–1}≠12), (PV–FV ), 9. Depreciation, (PV–FV ) {Y–1}, uStraight-LineMethod (SL), uFixed-PercentMethod (FP), SYD, SLj

• 360-day Date Mode Calculations

The following describes how calculations are processed when 360 is specified for the Date Mode item in the Setup screen.

•If d1 and d2 are both the last day of February (day 28 in a normal year, day 29 in a leap year), d2 is treated as day 30.

•If d1 is the last day of February, d1 is treated as day 30.

•If d2 is day 31 of a month and d1 is day 30 or day 31 of a month, d2 is treated as day 30.

•If d1 is day 31 of a month, d1 is treated as day 30.

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-percent (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.

uStraight-Line Method (SL)

SL1 =	(PV–FV) {Y–1}
		u
	n		12

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

({Y–1}≠12)

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

uFixed-Percent Method (FP)

FP1 = PV ⋅	I%	⋅	{Y–1}
	100		12

FPj = (RDVj–1+ FV ) ⋅ 100I%

FPn+1 = RDVn ({Y–1}≠12)

FPj : depreciation charge for the jth year

RDVj : remaining depreciable value at the end of jth year

I% : depreciation ratio

RDV1 = PV – FV – FP1

RDVj = RDVj–1– FPj

RDVn+1 = 0 ({Y–1}≠12)

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