Accounting and Finance for Lawyers
Sum of the Years' Digits Method
SYD depreciation multiplies the cost minus the scrap value by a fraction based on the years.
Example Fractions Over Five Years
- Year 1:
- Year 2:
- Year 3:
- Year 4:
- Year 5:
SYD depreciation multiplies the cost minus the scrap value by a fraction based on the years.