User Manual

7-13
u Declining-Balance Method (DB)
DB
j : depreciation charge for the j th year
RDV j : remaining depreciable value at the
end of j th year
I % : depreciation factor
Press 3(DEPR) from the Financial 2 screen to display the following input screen for
depreciation calculation.
6( g) 3(DEPR)
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
P V ......... original cost (basis)
F V ......... residual book value
j ............. year for calculation of depreciation cost
Y −1 ........ number of months in the first year of depreciation
After configuring the parameters, use one of the function menus noted below to perform the
corresponding calculation.
• { SL } … {Calculate depreciation for year
j using the straight-line method}
• { FP } ... { FP } .... {Calculate depreciation for year
j using the fixed-percentage method}
{ I% } .....{Calculate depreciation ratio}
• { SYD } … {Calculate depreciation for year
j using the sum-of-the-years’-digits method}
• { DB } … {Calculate depreciation for year
j calculated using the declining-balance method}
Calculation Result Output Examples
{SYD} {SYD} − {TABL} {SYD} − {GRPH}
RDV1 = PV – FV – DB1
({Y–1}≠12)
({Y–1}≠12)
100n
Y–1I%
DB
1 = PV ×
100n
I%
12
×
×
DB
j = (RDVj–1 + FV )
RDV
j = RDVj–1 – DBj
DBn +1 = RDVn
RDV
n+1 = 0
RDV
1 = PV – FV – DB1
({Y–1}≠12)
({Y–1}≠12)
100n
Y–1I%
DB
1 = PV ×
100n
I%
12
×
×
DB
j = (RDVj–1 + FV )
RDV
j = RDVj–1 – DBj
DBn +1 = RDVn
RDV
n+1 = 0