User Manual

Appendix: Reference Information 121
Sum-of-the-years’-digits depreciation
( ) ( )
( )
LIF YR FSTYR CST SAL
LIF LIF
+− − × −
×+÷
2
12(( ))
First year:
( )
( )
LIF CST SAL
LIF LIF
FSTYR
×−
×+÷
×
(( ))12
Last year or more:
DEP
=
RDV
Declining-balance depreciation
RBV DB
LIF
×
×
%
100
where:
RBV
is for YR
-
1
First year:
CST DB
LIF
FSTYR
×
×
×
%
100
Unless
CST DB
LIF
RDV
×
×
>
%
100
; then use
RDV
Q
FSTYR
If
DEP
>
RDV
, use
DEP
=
RDV
If computing last year,
DEP
=
RDV
Statistics
(Formulas apply to both
x
and
y
.)
Standard deviation with
n
weighting (
s
x
):
(
)
∑−
∑












x
x
n
n
2
2
12
/
Standard deviation with
n
-
1 weighting (s
x
):
(
)
∑−
∑
−












x
x
n
n
2
2
1
12
/
Mean:
()
x
x
n
=
∑