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Calculates the depreciation allowance on an asset for a specified period of time, using the Sum-Of-The-Years’-Digits method. This method of depreciation accelerates the rate of depreciation, so that more depreciation expense occurs in earlier periods than in later ones. The depreciable cost is cost - salvage. The useful life is the number of periods, typically years, over which an asset is depreciated. See also: http://en.wikipedia.org/wiki/Depreciation