Casio FX-CG10 User Manual download pdf (Page 279)

100

101

CASIO

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

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

u Fixed-Percent Method (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 )

1 =

n 12

(PV–FV )

j =

12–{Y–1}

({Y–1}≠12)

(PV–FV )

n 12

SLn+1 =

{Y–1}(PV–FV )

SL1 =

n 12

(PV–FV )

j =

12–{Y–1}

({Y–1}≠12)

(PV–FV )

n 12

SLn+1 =

100

j = (RDVj–1 + FV ) ×

100

{Y–1}

1 = PV ×

n+1 = RDVn ({Y–1}≠12)

RDV1 = PV – FV – FP1

RDVj = RDVj–1 – FPj

RDVn+1 = 0 ({Y–1}≠12)

100

j = (RDVj–1 + FV ) ×

100

{Y–1}

1 = PV ×

n+1 = RDVn ({Y–1}≠12)

RDV1 = PV – FV – FP1

RDVj = RDVj–1 – FPj

RDVn+1 = 0 ({Y–1}≠12)

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Casio FX-CG10 User Manual Page 279

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