Sharp PC-1500 Applications Manual page 115

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SHARP
PROGRAM
TITLE
I
Outline
I
DEPRECIATION
PROGRAM NO.
PS- D- 12
Calculations of ordinary depreciation amounts and undepreciatcd remainders arc
possible with this program either in the fixed rate or fixed amount me thod.
[ Operating Guide
I
Calculation based o n the fixed rate method
Press the JoEF I
III
t o enter acquisition cost, remaining value, and the number
of times. This displays depreciation amounts and 11ndepreciatcd arnou.nts
disignatcd times. Finally, the total d e preciation amount is also displayed.
Calculat ion based on the fixed amount method
Press the Jo<F I
CI]
to input acquisition cost, years of life , depreciation
month, and remaining value, then the d e preciatio n amount and the undcpre-
ciated amount will be displayed. Finally, totals for individual items are also
displayed.
( Example
I
(I) Fixed rate method
Determines the depreciation amount, undcpreciated amount and total
depreciation amount per term for produc t A with the acquisition cost of
800,000, life of
6
years. and remaining rate of
I 0%.
Two settleme nts per year.
(2) Fixed amount method
Determines the depreciation amounts and undepreciated remainders for both
product
A
and p roduct
B
with the following conditions.
Product A: 900,000 as an acquisition cost,
5
years of life, a nd 6 months as
the depreciation term this year.
Product B : 720,000 as an acqu isition cost, 25 years of life, and 8 months: as
the depreciation term this year.
For both of them,
the
remaining rate is I OCA>.
(For input/output, refer to the Key Ope ration Procedure.)
[Contents
I
(Formulas)
(Fixed rate method)
Depreciat ion amount = Acquistion costs
x
d e preciation rate
Undepreciated remainder= Acquistio n cost - Depredation amount
( )
I
remaining
rat~
(%)
n
Depreciation rate = I -
100
n
=
Years of
life
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