HP HP12C hp 12c_user's guide_English_E_HDPMBF12E44.pdf - Page 141

Section 13: Investment Analysis 141 remaining depreciable value. If desired, press :$:3=~-:M- to find the total depreciation through the current year. 9. Press t for the amount of depreciation then, if desired, press ~ for the remaining depreciable value for the next year. Repeat this step for the following years. 10. For a new case press gi00 and return to step 2. Example: An electron beam welder which costs $50,000 is purchased 4 months before the end of the accounting year. What will the depreciation be during the first full accounting year (year 2) if the welder has a 6 year depreciable life, a salvage value of $8,000 and is depreciated using the declining-balance depreciation method? The declining-balance factor is 150%. Keystrokes Display fCLEARG 50000$ 8000M 150¼ 6n 2\ 4t 50,000.00 8,000.00 150.00 6.00 2.00 2.00 11,458.33 Book value. Salvage value. Declining-balance factor. Life. Year desired. Second year: depreciation. Sum-of-the-Years-Digits Depreciation The following hp 12c program calculates the sum-of-the-years-digits depreciation for the year desired with the acquisition date occurring at any time during the year. KEYSTROKES DISPLAY KEYSTROKES DISPLAY fs fCLEARÎ 00- 1 01- 2 02- z 03- ?1 04- ~ 05- n 1 :0 2 gm 10 gi35 44 1 :2 34 gu 21- 30 22- 11 23- 45 0 24- 43 35 25-43, 33 35 26- 45 2 27- 43 31 File name: hp 12c_user's guide_English_HDPMBF12E44 Printered Date: 2005/7/29 Page: 141 of 209 Dimension: 14.8 cm x 21 cm