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`

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

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

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

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)`

• 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)`