Depreciation is a problem in many fixed assets and consumer durables, and its residual value is decreasing with the extension of use time. Suppose a unit has a group of 2000 purchased the original price of 8 500 yuan/each computer, the estimated service life of 6 years, the end of the life period of assets residual value of about 1 000 yuan, required to use the depreciation of the second year.
(1) Function decomposition
The DB function calculates the depreciation of an asset for a given period by using the fixed balance decrement method.
Syntax: DB (Cost,salvage,life,period,month)
Cost is the original value of assets; Salvage is the value of the asset at the end of the depreciation (also known as the asset Salvage value); Life is the term of depreciation (sometimes referred to as the lifespan of an asset); Period is the period for which the depreciation value needs to be calculated. Period must use the same unit as life; month is the number of months of the first year, if omitted, assuming 12. (www.3lian.com)
(2) Example analysis
In order to be able to calculate after the parameter changes, we open a blank worksheet, in A1, B1, C1, D1, E1 cells, enter "computer origin", "asset salvage Value," "Life," "Depreciation Time," and "Depreciation," and then enter "8500", "1000", " 6 "," 2 ". Then select the E2 cell in which to enter the formula "=DB (A2,B2,C2,D2)", you can get the result "¥1,785.00", that is, the depreciation value of the second year of the use period is 1 785 yuan. If you want to calculate the depreciation of other equipment or property, simply change the values in the A2, B2, C2, D2 cells.