Casio fx-CG20 RDV, )(PV – FV – SYD1) ⋅, uDeclining-BalanceMethod (DB), uSum-of-the-Years’-DigitsMethod (SYD), Z, SYD, RDV, RDV, SYD1, SYDj, SYDn+1, I% Y–1, RDVn+1, n'– j+2

uSum-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 =

⋅

(PV – FV )

12

Z

SYDj = (

n'– j+2

)(PV – FV – SYD1)

( j≠1)

Z'

SYDn+1 = (

n'– (n +1)+2

)(PV – FV – SYD1) ⋅

12–{Y–1}

({Y–1}≠12)

Z'

12

RDV1 = PV – FV – SYD1

RDVj = RDVj –1– SYDj

SYDj : depreciation charge for the jth year

RDVj : remaining depreciable value at the

end of jth year

uDeclining-Balance Method (DB)

I% Y–1DB1 = PV ⋅ 100n ⋅ 12RDV1 = PV – FV – DB1I% DBj = (RDVj–1+ FV ) ⋅ 100nRDVj = RDVj–1– DBj

DBj : depreciation charge for the jth year

RDVj : remaining depreciable value at the end of jth year

I% : depreciation factor

DBn +1 = RDVn	({Y–1}≠12)
RDVn+1 = 0	({Y–1}≠12)

Press 3(DEPREC) from the Financial 2 screen to display the following input screen for depreciation calculation.

6(g)3(DEPREC)

n............	useful life
I% .........	depreciation ratio in the case of the fixed percent (FP) method, depreciation factor in
	the case of the declining balance (DB) method
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

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