# If d1 is day 31 of a month d1 is treated as day 30 of

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Unformatted text preview: ween calculation result screens. • 1(REPT) ...... Parameter input screen 360-day Date Mode Calculations The following describes how calculations are processed when 360 is specified for the Date Mode item in the SET UP screen. • If d1 is day 31 of a month, d1 is treated as day 30 of that month is used. • If d2 is day 31 of a month, d2 is treated as day 1 of the following month, unless d1 is day 30. 20010101 2-9-1 Depreciation 2-9 Depreciation Any of the following four methods can be used to calculated depreciation. u Straight-Line Method The straight-line method calculates depreciation for a given period. (PV–FV ) {Y–1} u n 12 (PV–FV ) SLj = n (PV–FV ) 12–{Y–1} u SLn+1 = n 12 SL1 = ({Y–1}G12) SL j n PV FV j Y–1 : depreciation charge for the j th year : useful life in years : original cost (basis) : scrap value (salvage value) : year : number of depreciable months in first year Depreciation for an item acquired part way through a year can be calculated by month. u Fixed Percentage Method Fixed percentage method can be used to calculate depreciation for a given period, or to calculate the depreciation rate. I% {Y–1} × 100 12 I% FPj = (RDVj–1 + FV ) × 100 FP1 = PV × FPn+1 = RDVn ({Y–1}G12) RDV1 = PV...
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