Investment Analysis; Section 13: Investment Analysis; Partial-Year Depreciation; Straight-Line Depreciation - HP 12c User Manual

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