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

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Investment Analysis

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 program calculates the straight-line depreciation for the year
desired with the acquisition date occurring at any time during the year.
KEYSTROKES
fs
fCLEARÎ
1
2
z
?1
~
?2
1
-
?0
1
fV
:1
§
File name: hp 12c_user's guide_English_HDPMBF12E44
Printered Date: 2005/7/29
Section 13
DISPLAY
KEYSTROKES
-
n
00-
01-
1
:0
02-
2
gm
03-
10
gi35
04-
44
1
:2
gu
05-
34
06-
44
2
:0
fV
07-
1
t
08-
30
09-
44
0
1
10-
1
?=0
11-
42
23
?=2
12-
45
1
gi26
13-
20
:2
136
Page: 136 of 209
Dimension: 14.8 cm x 21 cm
DISPLAY
21-
30
22-
11
23-
45
0
24-
43
35
25-43, 33
35
26-
45
2
27-
43
31
28-
45
0
29-
42
23
30-
31
31-
1
32-44
40
0
33-44
40
2
34-43, 33
26
35-
45
2

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