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Where: Dn = annual depreciation allowance for year n C, = original cost of the capital investment NSV = netsalvagevalue(i.e.,theestimatedsalvagevalueofproperty,lessthecostofremoval) N = depreciationperiod.” However, it is important to note that the previous formula applies only when the SL method is used independently throughout the entire recovery period of an asset. When using the DB depreciation method, the IRS rules require that SL depreciation be calculated in addition to DB and that the annual depreciation allowance switchesto the SL method in the year in which SE provides a larger allowancethanthat of DB. For the DB method, the annual depreciation allowance is not constant; consequently, the asset’s depreciable base must be recalculated in each recovery year to properly determine the new SL depreciation allowance. Therefore, the following formula must be used to calculate the SL depreciation allowance when testing for SL crossover using the DB method: Where: D, = annual depreciation allowance for year n = remaining book value of the asset N = depreciationperiod n = analysisyear. B,, The DB depreciation method can be applied using either a 200% or 150%declining balance percentage. Property cataloged as 3-, 5-, 7-, or 10-year class property is depreciated using the 200% method; property cataloged as 15-or 20-year class property is depreciated using the 150% method. Salvage value is not allowedorconsideredwhencalculatingdepreciationusingDB. Thedepreciationallowanceforanyyear n, using the DB method, can be computed with the following formula (Au and Au 1983): Where: D, = r = n = (2-17) annualdepreciationallowanceforyearn annual percentage rate of depreciation applied to the remaining book value, [(2 or 1.5, depending on whether the DB method is 200% or 150%)+ N], numberofyearstheassetwillbedepreciated(depreciationperiod) = remaining book value of the asset. It is important to note that these depreciation formulas, as well as all of the examples that follow, assume that the IRS allows for a full year of depreciation in the year in which the property is placed in service. For simplicity, this assumption is made in the examples presented in this manual, but in actual practice, thisassumptionisnotvalid. Forthefirstyearofoperation,theIRSactuallyallowsforeitherone-half year of depreciation (half-year convention) or an alternative amount based on which quarter of the year 15Auseful life is the estimated life of the investment before it must be replaced. The depreciation period is the number of years allowed to recover the cost of an investment through depreciation. The analysis period is the number of years included in an analysis. / B,, 20 (2- 16)PDF Image | A Manual for the Economic Evaluation of Energy Efficiency and Renewable Energy Technologies
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