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remaining depreciable value. If desired,
press :$:3+~-:M- to find the total depreciation
through the current year.
9. Press t for the amount of depreciation then, if desired, press ~ for the
remaining depreciable value for the next year. Repeat this step for the
following years.
10. For a new case press g(00 and return to step 2.
Example:
Example: An electron beam welder which costs $50,000 is purchased 4 months
Example:
Example:
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 $8,000 and is depreciated using the declining-balance
depreciation method ? The declining-balance factor is 150%.
Keystrokes
Keystrokes
Keystrokes
Keystrokes
fCLEARG
50000$
8000M
150¼
6w
2\
4t
Sum- - - - of of of of- - - - the
Sum
Sum
Sum
the
the
the - - - - Years
Years
Years- - - - Digits Depreciation
Years
Digits Depreciation
Digits Depreciation
Digits Depreciation
The following hp 12c program calculates the sum-of-the-years-digits depreciation
for the year desired with the acquisition date occurring at any time during the
year.
KEYSTROKES
KEYSTROKES
KEYSTROKES
KEYSTROKES
fs
fCLEARÎ
00-
1
01-
2
02-
z
03-
*
The display will pause showing the year number before showing the amount of depreciation
for that year.
Section 13:
Section 13: Investment Analysis
Section 13:
Section 13:
Display
Display
Display
Display
50,000.00
Book value.
8,000.00
Salvage value.
150.00
Declining-balance factor.
6.00
Life.
2.00
Year desired.
2.00
Second year:
11,458.33
depreciation.
DISPLAY
DISPLAY
DISPLAY
DISPLAY
KEYSTRO
KEYSTROKES
KEYSTRO
KEYSTRO
-
w
:0
1
gm
2
g(35
10
Investment Analysis
Investment Analysis
Investment Analysis
KES
KES
KES
DISPLAY
DISPLAY
DISPLAY
DISPLAY
21-
22-
23-
45
24-
43
25-43, 33
141
30
11
0
35
35
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