Investopedia explains 'Sum-Of-The-Years' Digits '
It makes sense to use an accelerated depreciation method such as the SYR method when an asset will lose most of its value toward the beginning of its useful life - as is the case with automobiles, for example.
In the five year example above, the SYD method would yield the following depreciation schedule:
Year 1: 5/15 = 33%
Year 2: 4/15 = 27%
Year 3: 3/15 = 20%
Year 4: 2/15 = 13%
Year 5: 1/15 = 7%
The percentages for each year should add up to 100%.
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