16. Excel Function
• DB(B,S,n,t)
• DB(cost,salvage,life,period,month)
– Cost is the initial cost of the asset.
– Salvage is the value at the end of the depreciation (sometimes
called the salvage value of the asset).
– Life is the number of periods over which the asset is being
depreciated (sometimes called the useful life of the asset).
– Period is the period for which you want to calculate the
depreciation. Period must use the same units as life.
– Month is the number of months in the first year. If month is
omitted, it is assumed to be 12.
• rate = 1 - ((salvage / cost) ^ (1 / life)),
rounded to three decimal places คือค่ำ
fixed percentage : d 16
19. Excel Function
• DDB(B,S,n,t,d)
– d มีค่ำระหว่ำง 1 กับ 2 ถ้ำปล่อยว่ำงไว้
Excel จะกำำหนดให้มีคำ 2
่
• DDB(cost,salvage,life,period,factor)
– Cost is the initial cost of the asset.
– Salvage is the value at the end of the depreciation (sometimes
called the salvage value of the asset). This value can be 0.
– Life is the number of periods over which the asset is being
depreciated (sometimes called the useful life of the asset).
– Period is the period for which you want to calculate the
depreciation. Period must use the same units as life.
– Factor is the rate at which the balance declines. If factor is
omitted, it is assumed to be 2 (the double-declining balance
method).
Important All five arguments must be positive numbers.
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20. ตัวอย่ำงที่ 12.2 จงคำำนวณหำค่ำเสื่อมรำคำ วิธี
DB 150% และ DDB
• ซื้อเครื่องจักรรำคำ 80,000 บำท อำยุกำรใช้งำน 5
ปี มูลค่ำซำก 10,000 บำท
• DB 150% d = 1.5/n=1.5/5 = 0.3
• DDB d = 2/n = 2/5 = 0.4
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23. Sum of year digits
depreciation
• เป็นระบบที่คดค่าเสื่อมราคาไว้มากในช่วง
ิ
แรก
• มูลค่าซากเป็น 0 ได้
• ค่าเสื่อมราคาปีที่ t = (ต้นทุน – มูลค่า
ซาก)(n-t+1)
n(n+1)/2
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24. SYD
• Returns the sum-of-years' digits depreciation of an asset
for a specified period.
• SYD(cost,salvage,life,per)
• Cost is the initial cost of the asset.
• Salvage is the value at the end of the depreciation
(sometimes called the salvage value of the asset).
• Life is the number of periods over which the asset is
depreciated (sometimes called the useful life of the
asset).
• Per is the period and must use the same units as life.
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