User manual - FC-200V

– 69 –
定率法（Fixed Percent Method）
FP j : j 年度の償却額
RDV j : j 年度末の未償却額
I %:償却率
級数法（Sum-of-the-Year’s Digits Method）
SYD j : j 年度の償却額
RDV j : j 年度末の未償却額
100
I%
FP
j = (RDVj–1 + FV ) ×
100
YR1I%
FP
1 = PV ×
12
×
FP
n+1 = RDVn (YR1G12)
RDV
1 = PV – FV – FP1
RDVj = RDVj–1 – FPj
RDVn+1 = 0 (YR1G12)
12
YR1
n' = n –
n (n +1)
Z =
2
2
(Intg (n' ) +1) (Intg (n' )+2 × Frac(n' ))
SYD 1 =
YR1
12
n
Z
× (PV
– FV )
n'– j+2
Z'
)(PV
– FV – SYD 1 )( jG1)SYD j = (
RDV
1 = PV – FV – SYD 1
RDV j = RDV j –1 – SYD j
n'– (n +1)+2
Z'
)(PV
– FV – SYD 1 ) ×
(YR1G12)
12–YR1
12
SYD
n+1 = (
Z' =