Straight-Line Depreciation
Keyboard function:
=
DPN
J
Program for partial first year:
=
DPN
1
=
DPN
J
DPN
L + 1
Sum-of-the-Years-Digits Depreciation
SOYD
k
where W = integer part of k
(i.e., for k = 12.25 years, W = 12 and F = 0.25).
Keyboard function:
=
DPN
J
Program for partial year:
=
DPN
1
=
DPN
j
LADJ
where
Declining-Balance Depreciation
Keyboard function:
=
DPN
j
Program for partial first year:
=
DPN
1
File name: hp 12c pt_user's guide_English_HDPMF123E27
Printed Date: 2005/8/1
−
SBV
SAL
for j = 1, 2, ..., L
L
−
SBV
SAL
Y
⋅
1
L
12
−
SBV
SAL
for j = 2, 3, ..., L
L
= RDV
L
+
+
(
W
)( 1
W
2
F
)
=
2
F = fractional part of k.
−
+
(
L
j
) 1
⋅
−
(
SBV
SAL
)
SOYD
L
⎛
⎞
⎛
⎞
L
Y
⋅ ⎟
⋅ ⎟
−
⎜
1
⎜
(
SBV
⎝
⎠
⎝
⎠
SOYD
12
⎛
⎞
−
+
LADJ
j
2
⎜
⋅ ⎟ ⎟
−
(
SBV
D
⎜
SOYD
⎝
⎠
LADJ
⎛
⎞
Y
=
−
⎜
1
⎟
L
⎝
⎠
12
FACT
⋅
RBV
for j = 1, 2, ..., L
−
j
1
100
L
Y
FACT
⋅
⋅
1
SBV
100
L
12
Appendix E: Formulas Used
SAL
)
−
SAL
)
for j ≠ 1
1
Page: 255 of 275
Dimension: 14.8 cm x 21 cm
255