Geometrisch-Degressive Abschreibung (Fixed Percentage Method); Arithmetisch-Degressive Abschreibung (Digitale Abschreibung, Sum-Ofthe-Years' Digits Method); Geometrisch-Degressive Abschreibung - Casio ClassPad 330 Bedienungsanleitung

Abschreibungsberechnung (Amortisation)

Geometrisch-degressive Abschreibung (Fixed Percentage Method)

I% YR1
= PV × ×
FP
1
100 12
+ FV ) ×
= (RDV
FP
j j–1
FP = RDV (YR1G12)
n+1 n
RDV = PV – FV – FP
1 1
= RDV – FP
RDV
j j–1 j
= 0 (YR1G12)
RDV
n+1
Arithmetisch-degressive Abschreibung (Digitale Abschreibung, Sum-of-
the-Years' Digits Method)
n (n +1)
Z =
2
YR1
n' = n –
12
(Intg (n' ) +1) (Intg (n' )+2 × Frac(n' ))
Z' =
2
n YR1
×
= (PV – FV )
SYD
1
Z 12
n'– j+2
SYD = ( )(PV – FV – SYD
j
Z'
n'– (n +1)+2
SYD = (
n+1
Z'
= PV – FV – SYD
RDV
1 1
RDV = RDV – SYD
j j –1 j

Geometrisch-degressive Abschreibung

I% YR1
×
= PV ×
DB
1
100n 12
RDV = PV – FV – DB
1 1
×
DB = (RDV + FV )
j j–1
= RDV – DB
RDV
j j–1 j
(YR1G12)
= RDV
DB
n +1 n
(YR1G12)
RDV = 0
n+1
15-9-4
I%
100
) ( jG1)
1
12–YR1
) ×
)(PV – FV – SYD
1
12
I%
100n
20060301
(YR1G12)
(Declining Balance Method)