/*---------------------------------*/
/* ------- DB150 Depreciation ------- */
/*---------------------------------*/
public static List <DepYear> CalcDB150(Asset asset)
{
List <DepYear> years = new List <DepYear>();
int iYear = 0;
double fAD = 0;
double fMultiplier = 0;
double fBalance = 0;
double fBasis = asset.PurchasePrice - asset.ResidualValue;
fBalance = asset.PurchasePrice;
fMultiplier = 1.5 / (double)asset.UsefulLife;
for (iYear = 0; iYear < asset.UsefulLife; iYear++)
{
DepYear oYear = new DepYear();
oYear.Year = iYear;
oYear.Expense = fBalance * fMultiplier;
fBalance -= oYear.Expense;
fAD += oYear.Expense;
oYear.AccumulatedDepreciation = fAD;
years.Add(oYear);
}
return(years);
}
/*----------------------------------*/
/* ------- SYD Depreciation ------- */
/*----------------------------------*/
public static List <DepYear> CalcSYD(Asset asset)
{
List <DepYear> years = new List <DepYear>();
int iYear = 0;
int iYearsLeft = 0;
int iSigma = 0;
double fAD = 0;
double fBasis = 0;
fBasis = asset.PurchasePrice - asset.ResidualValue;
iYearsLeft = asset.UsefulLife;
iSigma = (int)(asset.UsefulLife * (((double)asset.UsefulLife + (double)1) / (double)2));
for (iYear = 0; iYear < asset.UsefulLife; iYear++)
{
DepYear oYear = new DepYear();
oYear.Year = iYear;
oYear.Expense = fBasis * ((double)iYearsLeft / (double)iSigma);
iYearsLeft -= 1;
fAD += oYear.Expense;
oYear.AccumulatedDepreciation = fAD;
years.Add(oYear);
}
return(years);
}
/*---------------------------------*/
/* ------- SL Depreciation ------- */
/*---------------------------------*/
public static List <DepYear> CalcSL(Asset asset)
{
List <DepYear> years = new List <DepYear>();
int iYear = 0;
double fAD = 0;
while (iYear < asset.UsefulLife)
{
DepYear oYear = new DepYear();
oYear.Year = iYear;
oYear.Expense = ((asset.PurchasePrice - asset.ResidualValue) / asset.UsefulLife);
fAD += oYear.Expense;
oYear.AccumulatedDepreciation = fAD;
years.Add(oYear);
iYear++;
}
return(years);
}
/*---------------------------------------*/
/* ------- MACRS-MQ Depreciation ------- */
/*---------------------------------------*/
public static List <DepYear> CalcMacrsMQ(Asset asset)
{
List <DepYear> years = new List <DepYear>();
// locals
int iYear = 0;
double fAD = 0;
double fBasis = 0;
short iQtr = 0;
// using the MACRS MQ table published by the IRS
double[,] MQtable3 = new double[4, 4] {
{ 58.33, 27.78, 12.35, 1.54 },
{ 41.67, 38.89, 14.14, 5.30 },
{ 25.00, 50.00, 16.67, 8.33 },
{ 8.33, 61.11, 20.37, 10.19 }
};
double[,] MQtable5 = new double[4, 6] {
{ 35.00, 26.00, 15.60, 11.01, 11.01, 1.38 },
{ 25.00, 30.00, 18.00, 11.37, 11.37, 4.26 },
{ 15.00, 34.00, 20.40, 12.24, 11.30, 7.06 },
{ 5.00, 38.00, 22.80, 13.68, 10.94, 9.58 }
};
double[,] MQtable7 = new double[4, 8] {
{ 25.00, 21.43, 15.31, 10.93, 8.75, 8.74, 8.75, 1.09 },
{ 17.85, 23.47, 16.76, 11.97, 8.87, 8.87, 8.87, 3.33 },
{ 10.71, 25.51, 18.22, 13.02, 9.30, 8.85, 8.86, 5.53 },
{ 3.57, 27.55, 19.68, 14.06, 10.04, 8.73, 8.73, 7.64 }
};
double[,] MQtable10 = new double[4, 11] {
{ 17.50, 16.50, 13.20, 10.56, 8.45, 6.76, 6.55, 6.55, 6.56, 6.55, 0.82 },
{ 12.50, 17.50, 14.00, 11.20, 8.96, 7.17, 6.55, 6.55, 6.56, 6.55, 2.46 },
{ 7.50, 18.50, 14.80, 11.84, 9.47, 7.58, 6.55, 6.55, 6.56, 6.55, 4.10 },
{ 2.50, 19.50, 15.60, 12.48, 9.98, 7.99, 6.55, 6.55, 6.56, 6.55, 5.74 }
};
double[,] MQtable15 = new double[4, 16] {
{ 8.75, 9.13, 8.21, 7.39, 6.65, 5.99, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 0.74 },
{ 6.25, 9.38, 8.44, 7.59, 6.83, 6.15, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 2.21 },
{ 3.75, 9.63, 8.66, 7.80, 7.02, 6.31, 5.90, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 3.69 },
{ 1.25, 9.88, 8.89, 8.00, 7.20, 6.48, 5.90, 5.90, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.17 }
};
double[,] MQtable20 = new double[4, 21] {
{ 6.563, 7.000, 6.482, 5.996, 5.546, 5.130, 4.746, 4.459, 4.459, 4.459, 4.459, 4.460, 4.459, 4.460, 4.459, 4.460, 4.459, 4.460, 4.459, 4.460, 0.557 },
{ 4.688, 7.148, 6.612, 6.116, 5.658, 5.233, 4.841, 4.478, 4.463, 4.463, 4.463, 4.463, 4.463, 4.463, 4.462, 4.463, 4.462, 4.463, 4.462, 4.463, 1.673 },
{ 2.813, 7.289, 6.742, 6.237, 5.769, 5.336, 4.936, 4.566, 4.460, 4.460, 4.460, 4.460, 4.461, 4.460, 4.461, 4.460, 4.461, 4.460, 4.461, 4.460, 2.788 },
{ 0.938, 7.430, 6.872, 5.880, 5.439, 5.031, 4.654, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.459, 4.458, 4.459, 3.901 }
};
//calculate the basis given SS179
fBasis = asset.PurchasePrice - asset.Section179;
//figure out the quarter by ignoring the fraction through casting to a short int
iQtr = (short)(asset.PurchaseDate.Month / 12);
for (iYear = 0; iYear <= asset.TaxLife; iYear++)
{
DepYear oYear = new DepYear();
oYear.Year = iYear;
switch (asset.TaxLife)
{
case 3:
oYear.Expense = fBasis * (MQtable3[iQtr, iYear] / 100);
break;
case 5:
oYear.Expense = fBasis * (MQtable5[iQtr, iYear] / 100);
break;
case 7:
oYear.Expense = fBasis * (MQtable7[iQtr, iYear] / 100);
break;
case 10:
oYear.Expense = fBasis * (MQtable10[iQtr, iYear] / 100);
break;
case 15:
oYear.Expense = fBasis * (MQtable15[iQtr, iYear] / 100);
break;
case 20:
oYear.Expense = fBasis * (MQtable20[iQtr, iYear] / 100);
break;
default:
oYear.Expense = 0;
break;
}
//add in SS179 (in first year)
if (iYear == 0)
{
oYear.Expense += asset.Section179;
}
//Adjust for Rounding (in last year)
if ((fAD + oYear.Expense) > asset.PurchasePrice)
{
oYear.Expense = asset.PurchasePrice - fAD;
}
//update the AD
fAD += oYear.Expense;
oYear.AccumulatedDepreciation = fAD;
//add the year to the array
years.Add(oYear);
}
return(years);
}
/*---------------------------------------*/
/* ------- MACRS-HY Depreciation ------- */
/*---------------------------------------*/
public static List <DepYear> CalcMacrsHY(Asset asset)
{
List <DepYear> years = new List <DepYear>();
// locals
int iYear = 0;
double fAD = 0;
double fBasis = 0;
// using the MACRS HY table published by the IRS
double[] HYtable3 = new double[4] {
33.33, 44.45, 14.81, 7.41
};
double[] HYtable5 = new double[6] {
20.00, 32.00, 19.20, 11.52, 11.52, 5.76
};
double[] HYtable7 = new double[8] {
14.29, 24.49, 17.49, 12.49, 8.93, 8.92,
8.93, 4.46
};
double[] HYtable10 = new double[11] {
10.00, 18.00, 14.40, 11.52, 9.22, 7.37,
6.55, 6.55, 6.56, 6.55, 3.28
};
double[] HYtable15 = new double[16] {
5.00, 9.50, 8.55, 7.70, 6.93, 6.23,
5.90, 5.90, 5.91, 5.90, 5.91, 5.90,
5.91, 5.90, 5.91, 2.95
};
double[] HYtable20 = new double[21] {
3.750, 7.219, 6.677, 6.177, 5.713, 5.285,
4.888, 4.522, 4.462, 4.461, 4.462, 4.461,
4.462, 4.461, 4.462, 4.461, 4.462, 4.461,
4.462, 4.461, 2.231
};
//calculate the basis given SS179
fBasis = asset.PurchasePrice - asset.Section179;
for (iYear = 0; iYear <= asset.TaxLife; iYear++)
{
DepYear oYear = new DepYear();
oYear.Year = iYear;
switch (asset.TaxLife)
{
case 3:
oYear.Expense = fBasis * (HYtable3[iYear] / 100);
break;
case 5:
oYear.Expense = fBasis * (HYtable5[iYear] / 100);
break;
case 7:
oYear.Expense = fBasis * (HYtable7[iYear] / 100);
break;
case 10:
oYear.Expense = fBasis * (HYtable10[iYear] / 100);
break;
case 15:
oYear.Expense = fBasis * (HYtable15[iYear] / 100);
break;
case 20:
oYear.Expense = fBasis * (HYtable20[iYear] / 100);
break;
default:
oYear.Expense = 0;
break;
}
//add in SS179 (in first year)
if (iYear == 0)
{
oYear.Expense += asset.Section179;
}
//Adjust for Rounding (in last year)
if ((fAD + oYear.Expense) > asset.PurchasePrice)
{
oYear.Expense = asset.PurchasePrice - fAD;
}
//update the AD
fAD += oYear.Expense;
oYear.AccumulatedDepreciation = fAD;
//add the year to the array
years.Add(oYear);
}
return(years);
}
