[{"id":"7720ca38-fc98-4fd8-a3a5-3c0e730c3c72","tags":[{"product":null,"links":null,"id":"2f522515-8c88-4017-855d-905bc4b0ea3c","name":"Upd","color":"Blue","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"247ded67-b050-4436-be40-fe7b0eeabef7","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"9a8c377f-1f1e-476e-b487-c2339da9bed3","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"5e8e6db2-89b9-4184-bbdc-301ee676869e","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"e04b598e-b0d8-4054-bdac-5143d90b3d51","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"edb028d0-a8cc-42b2-acda-42a5515729f0","tags":[{"product":null,"links":null,"id":"2f522515-8c88-4017-855d-905bc4b0ea3c","name":"Upd","color":"Blue","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"2adde444-20a6-43d7-8896-2b445877327a","tags":[{"product":null,"links":null,"id":"2f522515-8c88-4017-855d-905bc4b0ea3c","name":"Upd","color":"Blue","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"6ab8ced2-6c7a-41b6-b861-ba066bd40f40","tags":[{"product":null,"links":null,"id":"2f522515-8c88-4017-855d-905bc4b0ea3c","name":"Upd","color":"Blue","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"0c34aedd-80a3-470b-a0f6-c327a4346be7","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"717a5892-fa23-499b-a61d-cff228943aaf","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"bd9be971-69fc-4793-ad6d-234be7a93048","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"a1e8d38f-43d8-4b3e-b747-3fbf7656fcd9","tags":[{"product":null,"links":null,"id":"2f522515-8c88-4017-855d-905bc4b0ea3c","name":"Upd","color":"Blue","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"d6995fdf-76ee-421f-9e7a-3fb324d14bbb","tags":[{"product":null,"links":null,"id":"2f522515-8c88-4017-855d-905bc4b0ea3c","name":"Upd","color":"Blue","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"64fa3155-4543-4acd-83b7-f9860fd46673","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"698413bd-0b16-4287-baec-644d98a411d1","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]},{"id":"7e4393a0-21ef-438b-981b-325b64db5baa","tags":[{"product":null,"links":null,"id":"6c1a6899-1b88-404c-9a73-4a0c6c9090a3","name":"New","color":"Red","productId":"66a69675-7df9-45b2-867a-4ab2613535fa"}]}]
定率法を使用して、特定の期の資産の減価償却費を計算します。
DB( cost , salvage , life , period , month )
有効な引数は次のとおりです。
引数 | 説明 |
---|---|
cost | 取得価額(資産を購入した時点での価格) |
salvage | 残存価額(耐用年数終了時点での価格) |
life | 資産の耐用年数(資産償却期間) |
period | 減価償却費を求める期。life引数と同じ単位を使用します。 |
month | (オプション)資産購入した年の月数。省略すると12とみなされます。 |
定率法とは、一定の償却率を掛けて減価償却費を求める方法です。 DB関数は次の式を使用して、特定の期の減価償却費を算出します。
(cost - 前期までの償却累計額) * 償却率
この償却率は次の式で求められます。計算結果は、小数点以下第3位で四捨五入されます。
償却率 = 1 – ((salvage/cost)^(1/life))
償却期間の最初と最後の期は例外であり、特別な式を使用します。 DB関数では、最初の期に対する減価償却費には次の式が使用されます。
減価償却費 = cost * 償却率 * month/12
最後の期に対する減価償却費には次の式が使用されます。
減価償却費 = ((cost - 前期までの償却費累計額) * 償却率 * (12 - month))/12
全引数に対して数値データを受け取り、 数値データを返します。
DB(B1,1000,10,1)
DB(R1C2,10000,10,1)
DB(500000,5000,5,1,10) 結果: $25,0833.3333333333