Casio ClassPad 330 PLUS Bedienungsanleitung Seite 863

k Geometrisch-degressive Abschreibung (Fixed Percentage Method)
I% YR1
= PV × ×
FP
1
100
+ FV ) ×
= (RDV
FP
j j–1
FP = RDV (YR1G12)
n+1 n
= PV – FV – FP
RDV
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 –1
j
k Geometrisch-degressive Abschreibung
I%
= PV × ×
DB
1
100n
RDV = PV – FV – DB
1
DB = (RDV + FV )
j j–1
RDV = RDV – DB
j j–1 j
(YR1G12)
DB = RDV
n +1 n
= 0 (YR1G12)
RDV
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
(Declining Balance Method)