P is the investment made on an equipment, S is its salvage value and n is the life of the equipment in years. The depreciation for the mth year by the sum-of-year-digit method will be

  • P-S/n
  • 1-[P/S]m
  • m/n(P-S)
  • 2(n-m+1)/n(n+1) (P-S)
P is the investment made on an equipment, S is its salvage value and n is the life of the equipment
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