Depreciation; Straight-Line Depreciation; Sum-Of-The-Years-Digits Depreciation - HP 0012C-90001 User Manual

Depreciation

Depreciation Depreciation Depreciation
L
= asset's useful life expectancy.
SBV
= starting book value.
SAL
= salvage value.
FACT
= declining-balance factor expressed as a percentage.
j
= period number.
DPN
= depreciation expense during period
j
RDV
= remaining depreciable value at end of period
j
RDV
=
RBV
= remaining book value =
j
Y
= number of months in partial first year.
1
Straight- - - - Line Depreciation Straight Straight Straight Line Depreciation Line Depreciation 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 of of of- - - - the Sum the - - - - Years Years- - - - D D D D igits Depreciation
Sum Sum the the Years Years

W
(

SOYD
k
where W = integer part of
F = fractional part of k.
k
(i.e., for = 12.25 years,
Keyboard function:
 
L j
( ) 1

DPN
J
SOYD
L
DPN RDV
– where
j– 1 j
for j = 1, 2, ...,
Y
1

12
j
for = 2, 3, ...,
igits Depreciation
igits Depreciation igits Depreciation

W F
)( 1 2 )
2
k
W F
= 12 and
 
SBV SAL
( )
Appendix D: Formulas Used Appendix D: Formulas Used
Appendix D: Appendix D: Formulas Used Formulas Used
j.
SBV SAL
= –
0
RBV DPN RBV
– where
j– 1 j
L
L
= 0.25).
189 189
189 189
j
SBV
=
0