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Section 13: Investment Analysis; Partial-year Depreciation; Straight-line Depreciation - HP 12C Platinum Owner's Handbook Manual

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Investment Analysis

Partial-Year Depreciation

For both income tax purposes and financial analyses, it is valuable to calculate
depreciation based on a calendar or fiscal accounting year. When the acquisition
date of an asset does not coincide with the start of the year – which is the rule
rather than the exception – the amounts of depreciation in the first and last years
are computed as fractions of a full year's depreciation.

Straight-Line Depreciation

The following HP 12C Platinum program (written in RPN mode) calculates the
straight-line depreciation for the year desired with the acquisition date occurring
at any time during the year.
KEYSTROKES
(RPN mode)
f]
fs
000,
fCLEAR
000,
Î
1
001,
2
002,
z
003,
?1
004,
~
005,
?2
006,
1
007,
-
008,
?0
009,
1
010,
fV
011,
:1
012,
§
013,
Section 13
KEYSTROKES
DISPLAY
(RPN mode)
-
n
:0
1 gm
2 gi035
10 :2
1 gu
44
34 :0
2 fV
44
1 t
30 1
0 ?=0
44
1 ?=2
23 gi026
42
1 :2
45
20 gu
134
DISPLAY
021,
30
022,
11
023,
45
0
024,
43
35
025, 43,33,035
026,
45
2
027,
43
31
028,
45
0
029,
42
23
030,
31
031,
1
032, 44 40
0
033, 44 40
2
034, 43,33,026
035,
45
2
036,
43
31

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