Cost of the equipment = Rs. 10,00,000 Salvage value = Rs. 75,000 Useful life = 8 years
解
解决方案如下-
步骤1-使用直线法计算折旧率。
使用直线法的折旧率= 1 /使用寿命=> 1/8 => 12.5％
步骤2-将步骤1中的折旧率乘以2得到加速折旧率加速折旧率= 2 * 12.5％=> 25％
步骤3-使用双重拒绝方法准备折旧表
| 年 | 年初的设备成本（卢比） | 折旧率（％） | 折旧金额Rs | 年末账面值（卢比） |
|---|---|---|---|---|
| 1 | 1000000 | 25 | 250000 | 750000 |
| 2 | 750000 | 25 | 187500 | 562500 |
| 3 | 562500 | 25 | 140625 | 421875 |
| 4 | 421875 | 25 | 105468.75 | 316406.25 |
| 5 | 316406.25 | 25 | 79101.5625 | 237304.6875 |
| 6 | 237304.6875 | 25 | 59326.171875 | 177978.51563 |
| 7 | 177978.51563 | 25 | 44494.6289075 | 133483.88672 |
第1年末的账面值=第2年年初的设备成本
同样，其余年份
So cost of equipment at year 2 = (1000000 – 250000) = 750000 Cost of equipment at year 3 = (750000 – 187500) = 562500 Cost of equipment at year 4 = (562500 – 140625) = 421875 Cost of equipment at year 5 = (421875 – 105468.75) = 316406.25 Cost of equipment at year 6 = (316406.25 – 79101.5625) = 237304.6875 Cost of equipment at year 7 = (237304.6875 – 59326.171875) = 177978.51563
累计折旧= 250000 + 187500 + 140625 + 79101.5625 + 59326.171875 + 44494.6289075
= Rs.761047.363283 /-