vRealize Business for Cloud 會計算伺服器硬體成本的年折舊值,然後將該值除以 12 以得出月折舊。

vRealize Business for Cloud 使用零美元殘值。

depreciable cost == original cost

Depreciation rate = 2 / number of depreciation years

例如,2/5 = 0.4

這就是雙倍餘額遞減法年折舊與直線法年折舊。

表格 1. 折舊法

方法

計算

雙倍餘額遞減

yearly double declining depreciation = (original cost - accumulated depreciation) * depreciation rate
備註︰

Double declining depreciation for the last year = original cost - accumulated depreciation

直線

Yearly straight line depreciation = (original cost - accumulated depreciation) / number of remaining depreciation years

可以將折舊期設定為兩年或七年。

vRealize Business for Cloud 使用乘以折舊率的餘額遞減式年折舊與五年間直線年折舊之間的最大值。

Yearly depreciation = Max(yearly depreciation of double declining balance method, yearly depreciation of straight line method)

下面是原始成本為 $2000 折舊期為五年的折舊成本範例。

  • 第一年折舊成本:Max[((2000-0) * 0.4), ((2000-0)/5))] = Max(800, 400) => 800 (per_month= 66.67)

  • 第二年折舊成本:Max[((2000-800) * 0.4), ((2000-800)/4))] = Max(480, 300) => 480 (per_month= 40)

  • 第三年折舊成本:Max[(( 2000-1280) * 0.4), ((2000-1280)/3))] = Max(288, 240) => 288 (per_month= 24)

  • 第四年折舊成本:Max[(((2000-1568) * 0.4), ((2000-1568)/2))] = Max(172.8, 216) => 216 (per_month= 18)

  • 第五年折舊成本:Max[((2000-1784) * 0.4), ((2000-1784)/1))] = Max(86.4, 216) => 216 (per_month= 18)