BENGAL COLLEGE OF ENGINEERING

AND TECHNOLOGY, DURGAPUR

BLEND MODES IN
PHOTOSHOP

Presented by:- SAJAN SUMAN (162095459)

SNEH NAYAN (162109525)
ANIMESH PRASAD (162126648)
Department:- Computer Science and Engineering
Section:- ‘B’
Year : 3rd
Semester : 5th
 ACKNOWLEDGEMENT
We gratefully acknowledgement for the assistance cooperation guidance
and classification provided by our HOD Sir Prof. SK ABDUL RAHIM
during the development of our presentation on “BLEND MODES IN
PHOTOSHOP”. Our Extreme gratitude to Miss Aiman Khatoon who
guided us throughout the presentation. Without his Willing, Disposition,
Spirit of accommodation, Frankness, Timely clarification and above all
faith in us.
His readiness to discuss all important matters at work deserves special
attention.
We would also like to thanks to our parents and partners for their great
effort and cooperation to finalize this presentation.
 INTRODUCTION
Depreciation is the process by which a company allocates an asset's cost over the duration of
its useful life. Each time a company prepares its financial statements, it records a depreciation
expense to allocate a portion of the cost of the buildings, machines or equipment it has purchased
to the current fiscal year.

Depreciation Methods

Service Output
Straight Line
Depreciation
Depreciation
Sum-of-the-Years Digit
Depreciation
Declining Balance Sinking-Fund
Depreciation Depreciation

The purpose of recording depreciation as an expense is to spread the initial price of the asset over
its useful life.
 CONTENTS
 DEPRECIATION THEORY
 METHODS OF DEPRECIATION
 Straight Line Depreciation.
 Declining Balance Depreciation.
 Sum-of-Years-Digit Depreciation.
 Sinking-Fund Depreciation.
 Service Output Depreciation.
 DEPRECIATION THEORY
Depreciation is an artificial (non-cash) accounting entry intended to capture consumption
of a capital asset over its economic life.

Depreciation increases after tax profit, so firms desire to depreciate assets as fast as
possible (depreciation schedule has major tax implications).
 METHODS OF DEPRECIATION

 Straight Line Depreciation.

 Declining Balance Depreciation.
 Sum-of-the-Years Digit Depreciation.
 Sinking-Fund Depreciation.
 Service Output Depreciation.
 STRAIGHT LINE DEPRECIATION
In this method, a fixed sum is charged as the depreciation amount throughout the lifetime
of an asset. The formula to calculate the depreciation and book value is given below:-

Dt = (P - F)/n
Bt = Bt-1 - Dt
= P - t*[(P - F)/n]

We can also say that the accumulated sum at the end of the life of asset is exactly equal to
the purchase value of the asset.
 DECLINING BALANCE DEPRECIATION
In this method, a constant percentage of the book value of the previous period of the asset
will be charged as the depreciation amount for the current period. The formula to calculate
the depreciation and book value is given below:-
Dt = K * Bt-1
Bt = Bt-1 - Dt
= Bt-1 - K * Bt-1
= (1 - K) * Bt-1
And in terms of p depreciation and book value are as follows:
Dt = K(1 - K)t-1 * P
Bt = (1 - K)t * P

While availing income tax exception for the depreciation amount paid in each year, the rate
K is limited to at the most 2/n-1. If the rate is used, then the corresponding approach is
called the double declining balance method.
 SUM-OF-THE-YEARS DIGIT DEPRECIATION

In this method of depreciation, it is assumed that the book value of the asset decreases at
the decreasing rate.
For any year, the depreciation is calculated by multiplying the corresponding rate of
depreciation with (P – F).
Dt = Rate * (P – F)
Bt = Bt-1 –Dt
The formula for Dt and Bt for a specific
year t are as follows:
Dt = 2*[( n – t +1)/n(n + 1)] * (P – F)
Bt = (P – F) * [(n – t)/n] *[ (n – t +1)/(n + 1)] +F

The rate of depreciation charge for the first year is assumed as the highest and then it
decreases.
 SINKING-FUND DEPRECIATION
In this method of depreciation , the book value decreases at increasing rate with
respect to the life of the asset.
Generalized formula for Depreciation is
Dt = (P – F) * (A/F, i, n) * (F/A, i, t-1)
The formula to calculate the book value at the end of period t is
Bt = P – (P – F)*(A/F, i, n)*(F/A, i, t)

If we calculate the depreciation amount and booked value for all the periods, then the
tabular approach would be better.
 SERVICE OUTPUT DEPRECIATION
In some situation, it may not be realistic to compute depreciation based on time period. In
such cases, the depreciation is computed based on service method by an asset.

The depreciation is defined per unit of service rendered :

Depreciation/unit of service =(P- F)/X
So, the depreciation for x units of service in period
= (P – F)/X *(x)
 CONCLUSION
Depreciation is the charge on the use of the asset. In depreciation
there is no outflow resources. It is a non-cash expenditure. Hence,
wherever important financial decisions are taken an important
consideration has to be taken on the inclusion or exclusion of
depreciation. Most commonly used benchmark for judging the
profitability of the company is EBITDA (Earnings before interest,
tax, depreciation and amortization) which excludes the impact of
depreciation. Despite being a non-cash expenditure, it cannot be
overlooked because true profits have to consider an impact of
depreciation.
 REFERENCES
[1] youtube.com/Piximperfect
[2] photoshoptrainingchannel.com
[3] pexels.com
[4]
THANK YOU !!
ANY QUERY ??