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Straight-line Depreciation; Sum-of-the-years-digits Depreciation; Declining-balance Depreciation - HP 12C Platinum User Manual

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260 Appendix E: Formulas Used

Straight-Line Depreciation

Keyboard function:
SBV
SAL
DPN
=
J
L
Program for partial first year:
SBV
SAL
DPN
=
1
L
SBV
SAL
DPN
=
J
L
DPN
= RDV
L + 1
L

Sum-of-the-Years-Digits Depreciation

(
W
+
SOYD
=
k
where W = integer part of k
F = fractional part of k.
(i.e., for k = 12.25 years, W = 12 and F = 0.25).
Keyboard function:
(
) 1
L
j
+
DPN
=
J
SOYD
L
Program for partial year:
L
DPN
=
1
SOYD
LADJ
DPN
=
j
SOYD
LADJ
L
=
where

Declining-Balance Depreciation

Keyboard function:
DPN
RBV
=
j
j
1
Program for partial first year:
FACT
DPN
SBV
=
1
100
for j = 1, 2, ..., L
Y
1
12
for j = 2, 3, ..., L
)( 1
W
2
F
)
+
2
(
SBV
SAL
)
Y
1
(
⋅ ⎟
⋅ ⎟
SBV
SAL
12
j
2
+
⋅ ⎟ ⎟
(
SBV
D
1
LADJ
Y
1
12
FACT
for j = 1, 2, ..., L
100
L
Y
1
L
12
)
SAL
)
for j ≠ 1

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