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Investment Analysis; Section 13: Investment Analysis; Partial-year Depreciation; Straight-line Depreciation - HP 12C User Manual

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Partial-Year Depreciation

For both income tax purposes and financial analyses, it is valuable to calculate
depreciation based on a calendar or fiscal accounting year. When the acquisition
date of an asset does not coincide with the start of the year — which is the rule
rather than the exception — the amounts of depreciation in the first and last years
are computed as fractions of a full year's depreciation.

Straight-Line Depreciation

The following hp 12c platinum program calculates the straight-line depreciation for
the year desired with the acquisition date occurring at any time during the year.
KEYSTROKES
(RPN mode)
fs
fCLEARÎ
1
2
z
?1
~
?2
1
-
?0
1
fV
File name: hp 12c pt_user's guide_English_HDPMF123E27
Printed Date: 2005/8/1
Section 13

Investment Analysis

DISPLAY
000,
001,
1
002,
2
003,
10
004,
44
1
005,
34
006,
44
2
007,
1
008,
30
009,
44
0
010,
1
011,
42
23
171
Page: 171 of 275
Dimension: 14.8 cm x 21 cm
KEYSTROKES
DISPLAY
(ALG mode)
fs
fCLEARÎ
000,
z
001,
002,
1
003,
2
³
004,
005,
44
?1
~
006,
?2
007,
44
-
008,
009,
1
³
010,
?0
011,
44
10
1
2
36
1
34
2
30
1
36
0

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