In the constant percentage method, the percentage rate of annual depreciation (p), C is original cost, Sc is the scrap value and n = life of property in years is
1
\(\;1 - {\left( {\frac{{{S_c}}}{C}} \right)^{1/n}}\)
2
\(\;1 - {\left( {\frac{{{C}}}{S_c}} \right)^{1/n}}\)
3
\(\;1 - {\left( {\frac{{{C}}}{S_c}} \right)^{n}}\)
4
\(\;1 - {\left( {\frac{{{S_c}}}{C}} \right)^{n}}\)