Asset depreciation¶
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cashflows.depreciation.depreciation_db(costs, life, salvalue=None, factor=1, convert_to_sl=True, delay=None, noprint=True)[source]¶ Computes the depreciation of an asset using the declining balance method.
Parameters: - cost (TimeSeries) – the cost per period of the assets.
- life (TimeSeries) – number of depreciation periods for the asset.
- salvalue (TimeSeries) – salvage value as a percentage of cost.
- factor (float) – acelerating factor for depreciation.
- convert_to_sl (bool) – converts to straight line method?
- noprint (bool) – when True, the procedure prints a depreciation table.
Returns: depreciation per period and accumulated depreciation per period
Return type: A tuple (dep, accum) of lists (tuple)
Examples.
>>> costs1 = cashflow(const_value=0, nper=16, spec=(0, 1000), pyr=4) >>> costs2 = cashflow(const_value=0, nper=16, spec=[(0, 1000), (8, 1000)], pyr=4) >>> life1 = cashflow(const_value=0, nper=16, spec=(0, 4), pyr=4) >>> life2 = cashflow(const_value=0, nper=16, spec=[(0, 4), (8, 4)], pyr=4) >>> delay12 = cashflow(const_value=0, nper=16, spec=(0, 2), pyr=4) >>> delay22 = cashflow(const_value=0, nper=16, spec=[(0, 2), (8, 2)], pyr=4) >>> depreciation_db(costs=costs1, life=life1, factor=1.5, convert_to_sl=False) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 375.00 234.38 146.48 1 91.55 0.00 0.00 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00
>>> depreciation_db(costs=costs1, life=life1, factor=1.5, convert_to_sl=False, noprint=False) t Beg. Cost Depre. Accum. End. Book Depre. Book Value Value ---------------------------------------------- (0, 0) 0.00 1000.00 0.00 0.00 1000.00 (0, 1) 1000.00 0.00 375.00 375.00 625.00 (0, 2) 625.00 0.00 234.38 609.38 390.62 (0, 3) 390.62 0.00 146.48 755.86 244.14 (1, 0) 244.14 0.00 91.55 847.41 152.59 (1, 1) 152.59 0.00 0.00 847.41 152.59 (1, 2) 152.59 0.00 0.00 847.41 152.59 (1, 3) 152.59 0.00 0.00 847.41 152.59 (2, 0) 152.59 0.00 0.00 847.41 152.59 (2, 1) 152.59 0.00 0.00 847.41 152.59 (2, 2) 152.59 0.00 0.00 847.41 152.59 (2, 3) 152.59 0.00 0.00 847.41 152.59 (3, 0) 152.59 0.00 0.00 847.41 152.59 (3, 1) 152.59 0.00 0.00 847.41 152.59 (3, 2) 152.59 0.00 0.00 847.41 152.59 (3, 3) 152.59 0.00 0.00 847.41 152.59
>>> depreciation_db(costs=costs1, life=life1, delay=delay12, factor=1.5, convert_to_sl=False) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 0.00 0.00 375.00 1 234.38 146.48 91.55 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00
>>> depreciation_db(costs=costs2, life=life2, factor=1.5, convert_to_sl=False) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 375.00 234.38 146.48 1 91.55 0.00 0.00 0.00 2 0.00 375.00 234.38 146.48 3 91.55 0.00 0.00 0.00
>>> depreciation_db(costs=costs2, life=life2, delay=delay22, factor=1.5, convert_to_sl=False) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 0.00 0.00 375.00 1 234.38 146.48 91.55 0.00 2 0.00 0.00 0.00 375.00 3 234.38 146.48 91.55 0.00
>>> depreciation_db(costs=costs2, life=life2, delay=delay22, factor=1.5, convert_to_sl=False, noprint=False) t Beg. Cost Depre. Accum. End. Book Depre. Book Value Value ---------------------------------------------- (0, 0) 0.00 1000.00 0.00 0.00 1000.00 (0, 1) 1000.00 0.00 0.00 0.00 1000.00 (0, 2) 1000.00 0.00 0.00 0.00 1000.00 (0, 3) 1000.00 0.00 375.00 375.00 625.00 (1, 0) 625.00 0.00 234.38 609.38 390.62 (1, 1) 390.62 0.00 146.48 755.86 244.14 (1, 2) 244.14 0.00 91.55 847.41 152.59 (1, 3) 152.59 0.00 0.00 847.41 152.59 (2, 0) 152.59 1000.00 0.00 847.41 1152.59 (2, 1) 1152.59 0.00 0.00 847.41 1152.59 (2, 2) 1152.59 0.00 0.00 847.41 1152.59 (2, 3) 1152.59 0.00 375.00 1222.41 777.59 (3, 0) 777.59 0.00 234.38 1456.79 543.21 (3, 1) 543.21 0.00 146.48 1603.27 396.73 (3, 2) 396.73 0.00 91.55 1694.82 305.18 (3, 3) 305.18 0.00 0.00 1694.82 305.18
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cashflows.depreciation.depreciation_sl(costs, life, salvalue=None, delay=None, noprint=True)[source]¶ Computes the depreciation of an asset using straight line depreciation method.
Parameters: - cost (TimeSeries) – the cost per period of the assets.
- life (TimeSeries) – number of depreciation periods for the asset.
- salvalue (TimeSeries) – salvage value as a percentage of cost.
- noprint (bool) – when True, the procedure prints a depreciation table.
Returns: depreciation, accum_depreciation (TimeSeries, TimeSeries).
Examples.
>>> costs1 = cashflow(const_value=0, nper=16, spec=(0, 1000), pyr=4) >>> costs2 = cashflow(const_value=0, nper=16, spec=[(0, 1000), (8, 1000)], pyr=4) >>> life1 = cashflow(const_value=0, nper=16, spec=(0, 4), pyr=4) >>> life2 = cashflow(const_value=0, nper=16, spec=[(0, 4), (8, 4)], pyr=4) >>> delay12 = cashflow(const_value=0, nper=16, spec=(0, 2), pyr=4) >>> delay22 = cashflow(const_value=0, nper=16, spec=[(0, 2), (8, 2)], pyr=4) >>> depreciation_sl(costs=costs1, life=life1) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 250.00 250.00 250.00 1 250.00 0.00 0.00 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00
>>> depreciation_sl(costs=costs1, life=life1, delay=delay12) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 0.00 0.00 250.00 1 250.00 250.00 250.00 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00
>>> depreciation_sl(costs=costs2, life=life2) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 250.00 250.00 250.00 1 250.00 0.00 0.00 0.00 2 0.00 250.00 250.00 250.00 3 250.00 0.00 0.00 0.00
>>> depreciation_sl(costs=costs2, life=life2, delay=delay22) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 0.00 0.00 250.00 1 250.00 250.00 250.00 0.00 2 0.00 0.00 0.00 250.00 3 250.00 250.00 250.00 0.00
>>> depreciation_sl(costs=costs2, life=life2, delay=delay22, noprint=False) t Beg. Cost Depre. Accum. End. Book Depre. Book Value Value ---------------------------------------------- (0, 0) 0.00 1000.00 0.00 0.00 1000.00 (0, 1) 1000.00 0.00 0.00 0.00 1000.00 (0, 2) 1000.00 0.00 0.00 0.00 1000.00 (0, 3) 1000.00 0.00 250.00 250.00 750.00 (1, 0) 750.00 0.00 250.00 500.00 500.00 (1, 1) 500.00 0.00 250.00 750.00 250.00 (1, 2) 250.00 0.00 250.00 1000.00 0.00 (1, 3) 0.00 0.00 0.00 1000.00 0.00 (2, 0) 0.00 1000.00 0.00 1000.00 1000.00 (2, 1) 1000.00 0.00 0.00 1000.00 1000.00 (2, 2) 1000.00 0.00 0.00 1000.00 1000.00 (2, 3) 1000.00 0.00 250.00 1250.00 750.00 (3, 0) 750.00 0.00 250.00 1500.00 500.00 (3, 1) 500.00 0.00 250.00 1750.00 250.00 (3, 2) 250.00 0.00 250.00 2000.00 0.00 (3, 3) 0.00 0.00 0.00 2000.00 0.00
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cashflows.depreciation.depreciation_soyd(costs, life, salvalue=None, delay=None, noprint=True)[source]¶ Computes the depreciation of an asset using the sum-of-year’s-digits method.
Parameters: - cost (TimeSeries) – the cost per period of the assets.
- life (TimeSeries) – number of depreciation periods for the asset.
- salvalue (TimeSeries) – salvage value as a percentage of cost.
- noprint (bool) – when True, the procedure prints a depreciation table.
Returns: depreciation per period and accumulated depreciation per period
Return type: A tuple (dep, accum) of lists (tuple)
Examples.
>>> costs1 = cashflow(const_value=0, nper=16, spec=(0, 1000), pyr=4) >>> costs2 = cashflow(const_value=0, nper=16, spec=[(0, 1000), (8, 1000)], pyr=4) >>> life1 = cashflow(const_value=0, nper=16, spec=(0, 4), pyr=4) >>> life2 = cashflow(const_value=0, nper=16, spec=[(0, 4), (8, 4)], pyr=4) >>> delay12 = cashflow(const_value=0, nper=16, spec=(0, 2), pyr=4) >>> delay22 = cashflow(const_value=0, nper=16, spec=[(0, 2), (8, 2)], pyr=4) >>> depreciation_soyd(costs=costs1, life=life1) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 400.00 300.00 200.00 1 100.00 0.00 0.00 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00
>>> depreciation_soyd(costs=costs1, life=life1, delay=delay12) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 0.00 0.00 400.00 1 300.00 200.00 100.00 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00
>>> depreciation_soyd(costs=costs2, life=life2) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 400.00 300.00 200.00 1 100.00 0.00 0.00 0.00 2 0.00 400.00 300.00 200.00 3 100.00 0.00 0.00 0.00
>>> depreciation_soyd(costs=costs2, life=life2, delay=delay22) Qtr0 Qtr1 Qtr2 Qtr3 0 0.00 0.00 0.00 400.00 1 300.00 200.00 100.00 0.00 2 0.00 0.00 0.00 400.00 3 300.00 200.00 100.00 0.00
>>> depreciation_soyd(costs=costs2, life=life2, delay=delay22, noprint=False) t Beg. Cost Depre. Accum. End. Book Depre. Book Value Value ---------------------------------------------- (0, 0) 0.00 1000.00 0.00 0.00 1000.00 (0, 1) 1000.00 0.00 0.00 0.00 1000.00 (0, 2) 1000.00 0.00 0.00 0.00 1000.00 (0, 3) 1000.00 0.00 400.00 400.00 600.00 (1, 0) 600.00 0.00 300.00 700.00 300.00 (1, 1) 300.00 0.00 200.00 900.00 100.00 (1, 2) 100.00 0.00 100.00 1000.00 0.00 (1, 3) 0.00 0.00 0.00 1000.00 0.00 (2, 0) 0.00 1000.00 0.00 1000.00 1000.00 (2, 1) 1000.00 0.00 0.00 1000.00 1000.00 (2, 2) 1000.00 0.00 0.00 1000.00 1000.00 (2, 3) 1000.00 0.00 400.00 1400.00 600.00 (3, 0) 600.00 0.00 300.00 1700.00 300.00 (3, 1) 300.00 0.00 200.00 1900.00 100.00 (3, 2) 100.00 0.00 100.00 2000.00 0.00 (3, 3) 0.00 0.00 0.00 2000.00 0.00
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cashflows.depreciation.print_depr(depr, adepr, costs, begbook, endbook)[source]¶ Prints a depreciation table
Parameters: - cost (int, float) – Initial cost of the asset
- depr (list) – Depreciation per period
- adepr (list) – Accumulated depreciation per period
- begbook (list) – Beginning book value
- endbook (list) – Ending book value
Returns: None