• Sum of Years Digits Method \[\text{Depreciation for year } a = \frac{n-a+1}{\sum_1^n a }(V-V_s)\] For example, with \(n = 5\) years, depreciation for the first year is \[D_1 = \frac{5-1+1}{1+2+3+4+5} = \frac{5}{15}(V-V_s)\] and, depreciation for the second year is \[D_2 = \frac{4}{15}(V-V_s)\]