far point

Most distant point on the optical axis with an image of “acceptable sharpness”

FarPoint= \frac{(FocalLength^2 \cdot ObjectDistance)}{(FocalLength^2 - F\#  \cdot CoC \cdot (ObjectDistance-FocalLength))}

Where CoC is the Circle of Confusion (the largest accepted Airy-disk) in Millimeter.

Alternatively, we can express the FarPoint using the magnification M :

FarPoint = \frac{(FocalLength^2 \cdot (M + 1))}{(FocalLength \cdot M - F\# \cdot CoC )}

If we use for example a 1/2.5″ 5 Aptina Megapixel greyscale Sensor mit 2.2\mu pixel pitch, we can use the pixel diagonal as CoC for crisp images, say CoC = 2.2\mu \cdot \sqrt{2} = 3.1 \mu = 0.0031mm
A 5 Mega lens with f=7.2mm focal length and F-stop F2.4, focused to an object distance of 100mm then has a far point of
FarPoint = \frac{((7.2mm)^2 \cdot 100mm)}{((7.2mm)^2 - 2.4 \cdot 0.0031mm \cdot (100mm-7.2mm))} = 101.35mm
und einen Nahpunkt von
NearPoint = \frac{((7.2mm)^2 \cdot 100mm)}{((7.2mm)^2 + 2.4 \cdot 0.0031mm \cdot (100mm-7.2mm))} = 98.69mm
and thus DOF = FarPoint - NearPoint = 2.66mm
If instead we use a 5 Megapixel greyscale Sony Sensor with 3.45\mu pixel pitch, we can choose as CoC the diagonal of the pixel for crisp images, say CoC = 3.45 \cdot \sqrt{2} = 4.86 \mu = 0.00486mm
A 5 Mega lens with f=7.2mm focal length and F-stop F2.4, focussed to 100mm then results in
FarPoint = \frac{((7.2mm)^2 \cdot 100mm)}{((7.2mm)^2 - 2.4 \cdot 0.00486mm \cdot (100mm-7.2mm))} = 102.13mm
und einen Nahpunkt von
NearPoint = \frac{((7.2mm)^2 \cdot 100mm)}{((7.2mm)^2 + 2.4 \cdot 0.00486 \cdot (100-7.2))} = 97.95
thus we get DOF = FarPoint - NearPoint = 4.18mm
If we use a color sensor instead we can use CoC=2 \cdot PixelSize for crisp images. For the two sensors above we then get:
DOF_{5 Mega Aptina} = 101.93mm - 98.14mm = 3.78mm
DOF_{5 Mega Sony} = 103.06mm - 97.11mm = 5.93mm
To increase the DOF we can increase the Pixel Size, but we either lose resolution, or (at the same pixel count) the magnification changes)
If you change the focal length of a lens in a way, that (with the same sensor) you get the same FOV (then from a different distance) this results in the same DOF !!!
see also
When a lens is focussed to the hyperfocal distance H, the far point is at \infty and the near point is at \frac{H}{2}.
The DOF is \infty then, thus focussing to the hyperfocal distance results in the largest possible DOF.