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Sum-of-the-years-digits Method
 
Sum-of-the-years-digits method is a method of depreciation whereby the years in an asset’s service life are added and their sum becomes the denominator of a series of fractions used in allocating total depreciation to the periods in the asset’s service life. The numbers of the fractions are the years in the asset’s life in their reverse order.
 
طَرِيقَةُ مَجْموُعِ أَرْقامِ سَنَواتِ الانْتِفاعِ
 
هِيَ عِبَارَةٌ عن طَرِيقَةِ حِسَابِ اسْتِهْلاكِ المَوْجُوداتِ الثَّابِتَةِ حَيْثُ تُضَافُ فَتَراتُ أو سَنَواتُ الإِنْتِفاعِ من هذِهِ المَوْجُوداتِ ويُسْتَعْمَلُ مَجْموعُ هذِهِ السَّنواتِ كمَخْرَجٍ لِسِلْسِلَةٍ من الكُسُورِ الحِسَابِيَّةِ تُسْتَعْمَلُ في حِسَابِ مَبْلَغِ الاِسْتِهْلاكِ لِمُدَّةِ الاِنْتِفاعِ بهذِهِ المَوْجُوداتِ. أمّا صُورُ هذهِ الكُسُور (أي بُسوطَها) فهي عِبَارَةٌ عن سَنَواتِ الاِنْتِفاعِ ولكن بتَرْتِيبٍ عَكْسيٍّ.