HP HP12C hp 12c_user's guide_English_E_HDPMBF12E44.pdf - Page 144

144 Section 13: Investment Analysis Full- and Partial-Year Depreciation with Crossover When calculating declining-balance depreciation it is often advantageous for tax purposes to switch from declining balance to straight-line depreciation at some point. This hp 12c program calculates the optimum crossover point and automatically switches to straight-line depreciation at the appropriate time. The crossover point is the end of the year in which the declining-balance depreciation last exceeds or equals the amount of straight-line depreciation. The straight-line depreciation is determined by dividing the remaining depreciable value by the remaining useful life. Given the desired year and the number of months in the first year, this program calculates the depreciation for the desired year, the remaining depreciable value, and the total depreciation through the current year. KEYSTROKES fs DISPLAY fCLEARÎ 00- 1 01- 1 2 z ?6 :n ~ ?4 d 02- 2 03- 10 04- 44 6 05- 45 11 06- 34 07- 30 08- 44 4 09- 33 ?0 10- 44 0 1 ?-0 11- 1 12-44 30 0 ?2 13- 44 2 ?3 f# 14- 44 3 15- 42 25 :6 16- 45 6 KEYSTROKES :4 z go gi53 gi65 d 0 :0 go gi86 :$ :5 $ 1 ?-4 gi40 :4 DISPLAY 48- 45 4 49- 10 50- 43 34 51-43, 33 53 52-43, 33 65 53- 33 54- 0 55- 45 0 56- 43 34 57-43, 33 86 58- 45 13 59- 45 5 60- 30 61- 13 62- 1 63-44 30 4 64-43, 33 40 65- 45 4 File name: hp 12c_user's guide_English_HDPMBF12E44 Printered Date: 2005/7/29 Page: 144 of 209 Dimension: 14.8 cm x 21 cm