Depreciation; Straight-Line Depreciation - HP 12C Platinum Owner's Handbook Manual

RDV
PRICE =
--------------------------------------------------------- -
YIELD

1 + ----------------- -

200
N
∑
+ --------------------------------------------------------- -
K = 1

1


Depreciation

L = asset's useful life expectancy.
SBV = starting book value.
SAL = salvage value.
FACT = declining-balance factor expressed as a percent-
age.
j = period number.
DPN = depreciation expense during period j.
j
RDV = remaining depreciable value at end of period j
j
= RDV
RBV = remaining book value = RBV
j
RBV
0
Y = number of months in partial first year.
1

Straight-Line Depreciation

Keyboard function:
SBV SAL –
DPN = for j = 1, 2, ..., L
-------------------------- -
j
L
Program for partial first year:
SBV SAL –
⋅
DPN =
-------------------------- -
1
L
SBV SAL –
DPN = for j = 2, 3, ..., L
-------------------------- -
j
L
DPN = RDV
L + 1 L
Appendix : Formulas Used
DSC
N 1 – + ----------- -
E


CPN
----------- -
2 CPN
– ----------- -
DSC
K 1 – + ----------- -
E
YIELD

+ ----------------- -

200
– DPN where RDV
j–1 j 0
j–1
= SBV
Y
1
----- -
12
DCS
×
----------- -
2 E
= SBV – SAL
– DPN where
j
189