User Manual

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APPENDIX - Reference Information 89
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 (s
x
):
Standard deviation with
n-1 weighting (s
x
):
Mean:
Regressions
Formulas apply to all regression models using transformed data.
RBV DB%
LIF 100
-------------------------------
CST DB%
LIF 100
------------------------------
FSTYR
CST DB%
LIF 100
------------------------------
RDV
12
x
2
x


2
n
-------------------
n
-----------------------------------------
12
x
2
x


2
n
-------------------
n 1
-----------------------------------------
x
x
n
------------- -
=