Arithmetisch-Degressive Abschreibung (Digitale Abschreibung, Sum-Ofthe-Years' Digits Method) - Casio ClassPad 300 PLUS Bedienungsanleitung

k Geometrisch-degressive Abschreibung Ⅰ (Fixed Percentage Method)
I% YR1
FP = PV ×
×
1
100
FP + FV ) ×
= (RDV
j j–1
FP = RDV (YR1G12)
n+1 n
RDV = PV – FV – FP
1
RDV = RDV – FP
j j–1 j
RDV = 0 (YR1G12)
n+1
k 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' =
n YR1
SYD = (PV – FV )
×
1 Z
12
n'– j+2
SYD = ( )(PV – FV – SYD
j Z'
n'– (n +1)+2
SYD = (
n+1 Z'
RDV = PV – FV – SYD
1
RDV = RDV – SYD
j j –1
k Geometrisch-degressive Abschreibung Ⅱ (Declining Balance Method)
I%
DB = PV ×
×
1
100n
RDV = PV – FV – DB
1
DB + FV )
= (RDV
j j–1
RDV = RDV – DB
j j–1 j
(YR1G12)
DB = RDV
n +1 n
RDV = 0 (YR1G12)
n+1
15-9-4
Abschreibungsberechnung (Amortisation)
12
I%
100
1
2
) ( jG1)
1
)(PV – FV – SYD ) ×
1
1
j
YR1
12
1
I%
×
100n
20060301
12–YR1
(YR1G12)
12