Penyusutan Metode Jumlah Angka Tahun - Fungsi SYD(Sum of year's digit method) di Excel - Spreadsheet

Summary

In this video, the presenter discusses the financial function for asset depreciation using the sum-of-the-years-digits (SYD) method. The presenter provides a step-by-step guide to calculating depreciation, explaining how to apply the SYD formula in Excel. The example uses an asset with a purchase price of 225 million, an economic life of five years, and a residual value of 15 million. The video also covers how to calculate accumulated depreciation and the asset's residual value over time, ensuring a clear understanding of the process with practical examples and tips for efficient use of Excel formulas.

Takeaways

• 😀 The video discusses financial functions, specifically focusing on asset depreciation using the sum-of-years-digits method.
• 😀 Previous videos covered straight-line and double-declining balance depreciation methods.
• 😀 The depreciation problem used in the video involves an asset with a purchase price of 225 million, an economic lifespan of 5 years, and a residual value of 15 million.
• 😀 To calculate depreciation using the sum-of-years-digits method, the 'KYB' function (sum of years digits method) is used in the formula.
• 😀 The 'KYB' function requires the acquisition cost, residual value, and useful life to be entered into the formula.
• 😀 The formula is entered into the depreciation column, with locking of specific cell references for easier copying of formulas.
• 😀 The method involves creating a table with years and the depreciation amounts calculated for each period.
• 😀 The formula for depreciation includes the purchase cost, residual value, and the number of years of useful life.
• 😀 To calculate accumulated depreciation, the formula is used to sum previous year's depreciation with the current year's depreciation.
• 😀 The residual value is calculated by subtracting accumulated depreciation from the acquisition cost for each year.
• 😀 The video concludes with a summary of how to apply the 'KYB' function and calculate depreciation using the sum-of-years-digits method, with the final values matching the given problem.

Q & A

What financial function is discussed in this video?

The video discusses the use of the Sum of Years' Digits (SYD) method for calculating depreciation in financial functions.

Which other depreciation methods were mentioned in previous videos?

In previous videos, the Straight-Line (SLN) method and Double Declining Balance (DDB) method were discussed.

What is the formula used in Excel for calculating depreciation using the SYD method?

The formula used is `=SYD(cost, residual_value, life, period)` in Excel, where 'cost' is the acquisition cost, 'residual_value' is the salvage value, 'life' is the economic life, and 'period' is the year number.

How do you lock values in Excel to prevent them from changing when copying formulas?

To lock values in Excel, you use the F4 key to make the cell reference absolute. This ensures that when you copy the formula, the value doesn't change.

What is the purpose of the 'cost' in the SYD formula?

The 'cost' in the SYD formula represents the acquisition cost of the asset, which is the initial value from which depreciation is calculated.

Why is the 'residual value' important in the SYD method?

The 'residual value' is the estimated value of the asset at the end of its useful life. It is subtracted from the cost to determine the total amount subject to depreciation.

What does 'economic life' refer to in the SYD method?

'Economic life' refers to the number of years over which the asset will be depreciated. It is used in the formula to distribute depreciation across its lifespan.

How do you calculate the accumulated depreciation for each year?

To calculate the accumulated depreciation, you sum the depreciation values from all previous years. For example, the second year’s accumulated depreciation is the sum of the first and second year’s depreciation.

What is the significance of the 'period' in the SYD formula?

The 'period' refers to the specific year for which depreciation is being calculated. The formula calculates depreciation for each individual year based on the total number of years and the remaining period.

How does the 'residual value' change each year in the depreciation table?

The 'residual value' does not change in the depreciation table. It remains constant and is subtracted from the acquisition cost each year to calculate the remaining value after depreciation.