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A Framework for Project Management

Participants Manual

Depreciation Methods
Straight Line Method Double Declining Method Sum of Year Digits

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Straight Line Method


D=(C-S)/N D = Depreciation charge C = Asset original cost S = Salvage Value N = Asset Depreciable life (years )

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Copyright 1999 Project Management Institute, Inc. All Rights Reserved.

A Framework for Project Management

Participants Manual

Example
Your company bought a new equipment with Life time =5 years, Initial cost =5,000 ,Salvage value =1,000 .Find the equipment value throughout the life period.

Year 0 1 2 3 4 5

Depreciation Formula 0 (5000-1000)/5 (5000-1000)/5 (5000-1000)/5 (5000-1000)/5 (5000-1000)/5

Depreciation Amount 0 800 800 800 800 800 4000

Equipment Value 5000 4200 3400 2600 1800 1000


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Book Value Chart


Straight Line Depreciation

6000 5000 4000 3000 2000 1000 0 0

Initial Cost

Salvage Value

5
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Copyright 1999 Project Management Institute, Inc. All Rights Reserved.

A Framework for Project Management

Participants Manual

Double Declining Method


D=(2\N)(C-BVt-1) D = Depreciation charge C = Asset original cost BV = Book value at given year N = Asset Depreciable life (years )

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Example
Your company bought a new equipment with Life time = 5 years, Initial cost = 5,000 ,Salvage value = 1,000. Find the equipment value throughout the life period.
Depreciation Formula 0 (2/5) (5,000-0) (2/5) (5,000-2,000) (2/5) (5,000-3,200) (2/5) (5,000-3,920) (2/5) (5,000-4,352) Depreciation Amount 0 2000 1200 720 432 259.2 Equipment Value 5000 3000 1800 1080 648 388.8 Final Depreciation Amount 0 2000 1200 720 80 0 Final Equipment Value 5000 3000 1800 1080 1000 1000
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Year 0 1 2 3 4 5

Copyright 1999 Project Management Institute, Inc. All Rights Reserved.

A Framework for Project Management

Participants Manual

Book Value Chart


Double Delining Depreciation Initial Cost

6000 5000 4000 3000 2000 1000 0 0

Salvage Value

86

Sum of Year Digits Method


Dr=(C-S)*[(2(N-r+1))\(N(N+1)] Dr S C N r = Depreciation charge for the rth year = Salvage Value = Asset original cost = Remaining Asset Depreciable life (years ) = rth year

87

Copyright 1999 Project Management Institute, Inc. All Rights Reserved.

A Framework for Project Management

Participants Manual

Example
Your company bought a new equipment with Life time = 5 years, Initial cost = 5,000, Salvage value =1,000. Find the equipment value throughout the life period.

Year 0 1 2 3 4 5

Depreciation Formula 0 (5/15) (5,000-1,000) (4/15) (5,000-1,000) (3/15) (5,000-1,000) (2/15) (5,000-1,000) (1/15) (5,000-1,000)

Depreciation Equipment Amount Value 0 5,000 1333 3,667 1067 2,600 800 1,800 533 1,267 267 1,000
88

Book Value Chart


Sum of year digits Depreciation

6000 5000 4000

Initial Cost

Salvage Value
3000 2000 1000 0 0 1 2 3 4 5
89

Copyright 1999 Project Management Institute, Inc. All Rights Reserved.

A Framework for Project Management

Participants Manual

Book Value Chart


Methods Comparison

6000 5000 4000 3000 2000 1000 0 0 1 2

Straight Line Sum of Yeay Digits Double Declining

Salvage Value

Initial Cost

5
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Keeping the Team on Track

91

Copyright 1999 Project Management Institute, Inc. All Rights Reserved.

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