90 Appendix — Reference Information
Sum-of-the-years’-digits depreciation
First year:
Last year or more: DEP = RDV
Declining-balance depreciation
where: RBV is for YR - 1
First year:
Unless ; then use RDV Q FSTYR
If DEP > RDV, use DEP = RDV
If computing last year, DEP = RDV
Statistics
Note: Formulas apply to both x and y.
Standard deviation with n weighting (sx):
LIF 2YRFSTYR)+ CST(× SAL)
LIF(( LIF(1))+×2)÷
--
----------------------------------------------------------------------------------------------------
LIF CST SAL()×
LIF(LIF(× 1)+()2)÷
------------------------------------------------------------ FSTYR×
R
BV DB%×
LIF 100×
-------------------------------
C
ST DB%×
LIF 100×
-
------------------------------FSTYR×
C
ST DB%×
LIF 100×
-
------------------------------RDV>
12
x2
x
⎝⎠
⎛⎞
2
n
--------------------
n
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