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Sum-of-Years Digits (SYD) is an accelerated depreciation method that applies a declining fraction each year based on the sum of the years' digits. It is faster than straight-line but slower than double-declining balance.

Hướng dẫn từng bước

1. 1SYD = n(n+1)/2 where n = useful life in years
2. 2Year 1 fraction = n/SYD, Year 2 fraction = (n−1)/SYD, etc.
3. 3Annual depreciation = (Cost − Salvage) × Remaining life fraction
4. 4For 5-year life: SYD = 5+4+3+2+1 = 15; Year 1 = 5/15 = 33.3%

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