Cnt Double Declining [C r] [(1.0 0.2)(t/12.0)] + r – – Sum of the Years’ Digits [(C (1 (2U + 1)] r) t) t – – – [(U + 1.0) (U + r)] Double-Declining (200%) Method (C r) * [1.0 1.5(12.0)](t/12.0) + r – – U 150% Declining Method (C r) [1.0 1.5(12.0)](t 1) + r – – – U MACRS—Combined 150% If U [1.0 1.5 (12.0)](t 1) [1.5] [12.0] > 1, – – U U (C r) [1.0 1.5 (12.0)](t/12.0) + r, C (C r) – – – – U Ut MACRS—Combined 200% If U[1.0 2.0 (12.0)](t 1) [2.0] [12.0] > 1, – – U U [C r] [1.0 2.0 (12.0)](t/12.0) + r, C (C R) – – – – U Ut
Cnt Double Declining [C – r] [(1.0 – 0.2)(t/12.0)] + r Sum of the Years’ Digits [(C – r) (1 – t) (2U – t + 1)] [(U + 1.0) (U + r)] Double-Declining (200%) Method (C – r) * [1.0 – 1.5(12.0)](t/12.0) + r U 150% Declining Method (C – r) [1.0 – 1.5(12.0)](t – 1) + r U MACRS—Combined 150% If U [1.0 – 1.5 (12.0)](t – 1) [1.5] [12.0] > 1, U U (C – r) [1.0 – 1.5 (12.0)](t/12.0) + r, C – (C – r) U Ut MACRS—Combined 200% If U[1.0 – 2.0 (12.0)](t – 1) [2.0] [12.0] > 1, U U [C – r] [1.0 – 2.0 (12.0)](t/12.0) + r, C – (C – R) U Ut
IPOL_2015_Manual.docx