ACCOUNT...咩係Sum of digits??

in accounts, sum of digits is a depreication method of asset. In the earlier year of the estimated economic life, the provision of depreciation is comparative more in value than the latter year of depreciation of asset.

Let say, Asset A has 5 useful economic years, by using the sum of digits method,
The formula is :
Useful economeic year = X

Sum of digits = (X(X +1))/2
Put the case into the formula, 5 years
5(5+1) / 2 = 15
So Sum of digits is 15
In the first year's provision of depreciation,
5/15 times the value of the asset (COST - SCARP VALUE)

The second year's depreciation is
5-1 / 15 = 4 /15
Then use it to times the value of asset.

The last year is 1/15.

assume個machine早年的狀態較好,使用and出品會較多,所以就用sum of digits method.

仲有straight line, reducing balance, revalution, output 四種depreciation method。

Sum of Digits is a simple Python program that computes the sum of the individual digits of some given integer, demonstrating the use of the modulus operator.