Casio FX-CG10, User Manual

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7-15
• 360-day Date Mode Calculations
The following describes how calculations are processed when 360 is specified for the Date
Mode item in the Setup screen.
• If d1 and d2 are both the last day of February (day 28 in a normal year, day 29 in a leap
year), d2 is treated as day 30.
• If d1 is the last day of February, d1 is treated as day 30.
• If d2 is day 31 of a month and d1 is day 30 or day 31 of a month, d2 is treated as day 30.
• If d1 is day 31 of a month, d1 is treated as day 30.
9. Depreciation
Depreciation lets you calculate the amount that a business expense can be offset by income
(depreciated) over a given year.
• This calculator supports the following four types of depreciation calculations.
straight-line (
SL
), fixed-percent (
FP
), sum-of-the-years’-digits (
SYD
), or declining-balance
(
DB
).
• Any one of the above methods can be used to calculate depreciation for a specified period.
A table and graph of the depreciated amount and undepreciated amount in year
j
.
u
Straight-Line Method (SL)
SL
j
: depreciation charge for the
j
th year
n
: useful life
PV
: original cost (basis)
FV
: residual book value
j
: year for calculation of depreciation
cost
Y
−1 : number of months in the first year
of depreciation
u
Fixed-Percent Method (FP)
FP
j
: depreciation charge for the
j
th year
RDV
j
: remaining depreciable value at the
end of
j
th year
I
% : depreciation ratio
{ Y –1 } ( PV – FV )
SL
1
=
n
12
u
(
PV
–
FV
)
SL
j
=
n
12–
{ Y
–1
}
(
{ Y
–1
}
≠
12)
(
PV
–
FV
)
n 12
u
SL
n +1
=
{ Y –1 } ( PV – FV )
SL
1
=
n
12
u
(
PV
–
FV
)
SL
j
=
n
12–
{ Y
–1
}
(
{ Y
–1
}
≠
12)
(
PV
–
FV
)
n 12
u
SL
n +1
=
100
I%
FP
j
= ( RDV
j –1
+ FV )
×
100
{ Y –1 }
I%
FP
1
=
PV
×
12
×
FP
n +1
= RDV
n
( { Y –1 }
≠
12)
RDV
1
= PV – FV – FP
1
RDV
j
=
RDV
j –1
–
FP
j
RDV
n
+1
= 0 (
{ Y
–1
}
≠
12)
100
I%
FP
j
= ( RDV
j –1
+ FV )
×
100
{ Y –1 }
I%
FP
1
=
PV
×
12
×
FP
n +1
= RDV
n
( { Y –1 }
≠
12)
RDV
1
= PV – FV – FP
1
RDV
j
=
RDV
j –1
–
FP
j
RDV
n
+1
= 0 (
{ Y
–1
}
≠
12)