Sum-Of-The-Years-Digits Depreciation - HP 12C Platinum Owner's Handbook Manual

Example: An electron beam welder which costs $50,000 is purchased 4 months
before the end of the accounting year. What will the depreciation be during the
first full accounting year (year 2) if the welder has a 6 year depreciable life, a
salvage value of $8,000 and is depreciated using the declining-balance
depreciation method? The declining-balance factor is 150%.
Keystrokes (RPN mode)
fCLEARG
50000$
8000M
150¼
6n
2\
4t

Sum-of-the-Years-Digits Depreciation

The following HP 12C Platinum program (written in RPN mode) calculates the
sum-of-the-years-digits depreciation for the year desired with the acquisition
date occurring at any time during the year.
KEYSTROKES
(RPN mode)
f]
fs
000,
f
000,
CLEAR
Î
1
001,
2
002,
z
003,
?1
004,
~
005,
?2
006,
1
007,
-
008,
?0
009,
Section 13: Investment Analysis
Display
50,000.00 Book value.
Salvage value.
8,000.00
Declining-balance factor.
150.00
Life.
6.00
Year desired.
2.00
Second year:
2.00
depreciation.
11,458.33
KEYSTROKES
DISPLAY
(RPN mode)
-
n
:0
gm
1
gi035
2
:2
10
gu
44 1
:0
34
fÝ
44 2
t
1
1
30
?=0
44 0
139
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 24
030, 31
031, 1
032, 44 40 0