SAS 9.1 Language Reference Dictionary, Volumes 1, 2 and 3

DACCDBSL Function

Returns the accumulated declining balance with conversion to a straight-line depreciation

Category: Financial

Syntax

DACCDBSL ( p,v,y,r )

Arguments

p

• is numeric, the period for which the calculation is to be done.

v

• is numeric, the depreciable initial value of the asset.

y

• is an integer, the lifetime of the asset.

• Range: y > 0

r

• is numeric, the rate of depreciation that is expressed as a fraction.

• Range: r > 0

Details

The DACCDBSL function returns the accumulated depreciation by using a declining balance method, with conversion to a straight-line depreciation function that is defined by

The declining balance with conversion to a straight-line depreciation chooses for each time period the method of depreciation (declining balance or straight-line on the remaining balance) that gives the larger depreciation. The p and y arguments must be expressed by using the same units of time.

Examples

An asset has a depreciable initial value of $1,000 and a ten-year lifetime. Using a declining balance rate of 150 percent, the accumulated depreciation of that asset in its fifth year can be expressed as

y5=daccdbsl(5,1000,10,1.5);

The value returned is 564.99. The first and the third arguments are expressed in years .