getMessage(); } if ($cost === 0.0) { return 0.0; } // Set Fixed Depreciation Rate $fixedDepreciationRate = 1 - ($salvage / $cost) ** (1 / $life); $fixedDepreciationRate = round($fixedDepreciationRate, 3); // Loop through each period calculating the depreciation // TODO Handle period value between 0 and 1 (e.g. 0.5) $previousDepreciation = 0; $depreciation = 0; for ($per = 1; $per <= $period; ++$per) { if ($per == 1) { $depreciation = $cost * $fixedDepreciationRate * $month / 12; } elseif ($per == ($life + 1)) { $depreciation = ($cost - $previousDepreciation) * $fixedDepreciationRate * (12 - $month) / 12; } else { $depreciation = ($cost - $previousDepreciation) * $fixedDepreciationRate; } $previousDepreciation += $depreciation; } return $depreciation; } /** * DDB. * * Returns the depreciation of an asset for a specified period using the * double-declining balance method or some other method you specify. * * Excel Function: * DDB(cost,salvage,life,period[,factor]) * * @param mixed $cost Initial cost of the asset * @param mixed $salvage Value at the end of the depreciation. * (Sometimes called the salvage value of the asset) * @param mixed $life Number of periods over which the asset is depreciated. * (Sometimes called the useful life of the asset) * @param mixed $period The period for which you want to calculate the * depreciation. Period must use the same units as life. * @param mixed $factor The rate at which the balance declines. * If factor is omitted, it is assumed to be 2 (the * double-declining balance method). * * @return float|string */ public static function DDB($cost, $salvage, $life, $period, $factor = 2.0) { $cost = Functions::flattenSingleValue($cost); $salvage = Functions::flattenSingleValue($salvage); $life = Functions::flattenSingleValue($life); $period = Functions::flattenSingleValue($period); $factor = Functions::flattenSingleValue($factor); try { $cost = self::validateCost($cost); $salvage = self::validateSalvage($salvage); $life = self::validateLife($life); $period = self::validatePeriod($period); $factor = self::validateFactor($factor); } catch (Exception $e) { return $e->getMessage(); } if ($period > $life) { return ExcelError::NAN(); } // Loop through each period calculating the depreciation // TODO Handling for fractional $period values $previousDepreciation = 0; $depreciation = 0; for ($per = 1; $per <= $period; ++$per) { $depreciation = min( ($cost - $previousDepreciation) * ($factor / $life), ($cost - $salvage - $previousDepreciation) ); $previousDepreciation += $depreciation; } return $depreciation; } /** * SLN. * * Returns the straight-line depreciation of an asset for one period * * @param mixed $cost Initial cost of the asset * @param mixed $salvage Value at the end of the depreciation * @param mixed $life Number of periods over which the asset is depreciated * * @return float|string Result, or a string containing an error */ public static function SLN($cost, $salvage, $life) { $cost = Functions::flattenSingleValue($cost); $salvage = Functions::flattenSingleValue($salvage); $life = Functions::flattenSingleValue($life); try { $cost = self::validateCost($cost, true); $salvage = self::validateSalvage($salvage, true); $life = self::validateLife($life, true); } catch (Exception $e) { return $e->getMessage(); } if ($life === 0.0) { return ExcelError::DIV0(); } return ($cost - $salvage) / $life; } /** * SYD. * * Returns the sum-of-years' digits depreciation of an asset for a specified period. * * @param mixed $cost Initial cost of the asset * @param mixed $salvage Value at the end of the depreciation * @param mixed $life Number of periods over which the asset is depreciated * @param mixed $period Period * * @return float|string Result, or a string containing an error */ public static function SYD($cost, $salvage, $life, $period) { $cost = Functions::flattenSingleValue($cost); $salvage = Functions::flattenSingleValue($salvage); $life = Functions::flattenSingleValue($life); $period = Functions::flattenSingleValue($period); try { $cost = self::validateCost($cost, true); $salvage = self::validateSalvage($salvage); $life = self::validateLife($life); $period = self::validatePeriod($period); } catch (Exception $e) { return $e->getMessage(); } if ($period > $life) { return ExcelError::NAN(); } $syd = (($cost - $salvage) * ($life - $period + 1) * 2) / ($life * ($life + 1)); return $syd; } private static function validateCost($cost, bool $negativeValueAllowed = false): float { $cost = FinancialValidations::validateFloat($cost); if ($cost < 0.0 && $negativeValueAllowed === false) { throw new Exception(ExcelError::NAN()); } return $cost; } private static function validateSalvage($salvage, bool $negativeValueAllowed = false): float { $salvage = FinancialValidations::validateFloat($salvage); if ($salvage < 0.0 && $negativeValueAllowed === false) { throw new Exception(ExcelError::NAN()); } return $salvage; } private static function validateLife($life, bool $negativeValueAllowed = false): float { $life = FinancialValidations::validateFloat($life); if ($life < 0.0 && $negativeValueAllowed === false) { throw new Exception(ExcelError::NAN()); } return $life; } private static function validatePeriod($period, bool $negativeValueAllowed = false): float { $period = FinancialValidations::validateFloat($period); if ($period <= 0.0 && $negativeValueAllowed === false) { throw new Exception(ExcelError::NAN()); } return $period; } private static function validateMonth($month): int { $month = FinancialValidations::validateInt($month); if ($month < 1) { throw new Exception(ExcelError::NAN()); } return $month; } private static function validateFactor($factor): float { $factor = FinancialValidations::validateFloat($factor); if ($factor <= 0.0) { throw new Exception(ExcelError::NAN()); } return $factor; } }