Depreciation Std, Pro Editions Uses DpM, DepreciatedValue, Depreciate Initial Value 100 Initial Date 1 Jan 02 Example 1: Straight Line Example 2: Declining Balance Example 3: Declining Balance Partial first and last period Percentage Rate Specified Life Delayed Start Life/Rate 5 years Life/Rate 25% Life/Rate Start Depr. 15 Jan 02 Start Depr. 1 Jul 02 Start Depr. Dep Type Dep Type 1 Dep Type Final Value Final Value Final Value Depreciated Depreciation Depreciated Depreciation Depreciated Value Value Value (start period) (in period) (start period) (in period) (start period) Jan 02 100 4 100 100 Apr 02 96 5 100 100 Jul 02 91 5 100 7 100 Oct 02 86 5 93 6 56 Jan 03 81 5 87 6 32 Apr 03 76 5 81 6 18 Jul 03 71 5 75 5 10 Oct 03 66 5 70 5 6 Jan 04 61 5 65 5 3 Apr 04 56 5 60 4 2 Jul 04 51 5 56 4 1 Oct 04 46 5 52 4 1 Jan 05 41 5 49 3 0 Apr 05 36 5 45 3 0 Jul 05 31 5 42 3 0 Oct 05 26 5 39 3 0 Jan 06 21 5 37 3 0 Apr 06 16 5 34 2 0 Jul 06 11 5 32 2 0 Oct 06 6 5 29 2 0 Jan 07 1 1 27 2 0 Apr 07 26 2 0 Jul 07 24 2 0 Oct 07 22 2 0 Jan 08 21 1 0 Apr 08 19 1 0 Jul 08 18 1 0 Oct 08 17 1 0 Jan 09 15 1 0 Apr 09 14 1 0 Jul 09 13 1 0 Oct 09 12 1 0Base 3 months Example 3: Declining Balance (2) Example 4: Double Declining Balance Specified Life Salvage Value 5 years Life/Rate 5 years 1 Jul 02 Start Depr. 1 Jul 02 1 Dep Type 2 Final Value 10 Depreciation Depreciated Depreciation Value (in period) (start period) (in period) 100 100 44 100 12 25 88 11 14 77 9 8 68 8 4 60 7 2 53 6 1 46 6 1 41 5 0 36 4 0 32 4 0 28 3 0 25 3 0 22 3 0 19 2 0 17 2 0 15 2 0 13 2 0 11 1 0 10 0 0 10 10 10 10 10 10 10 10 10 10 10
Mythri 3/3/2008 |
435 |
5 |
0 |
educational
Mythri 3/3/2008 |
355 |
3 |
0 |
educational
Mythri 3/3/2008 |
265 |
2 |
0 |
educational
Mythri 3/3/2008 |
14 |
0 |
0 |
educational
Mythri 3/3/2008 |
344 |
6 |
0 |
legal
Mythri 3/3/2008 |
372 |
8 |
1 |
educational
Mythri 3/3/2008 |
262 |
1 |
0 |
educational
Mythri 3/3/2008 |
296 |
0 |
0 |
educational
Mythri 3/3/2008 |
252 |
0 |
0 |
educational
Mythri 3/3/2008 |
463 |
2 |
0 |
educational