HP HP12C hp 12c_user's guide_English_E_HDPMBF12E44.pdf - Page 189

Depreciation

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Appendix D: Formulas Used 189 Depreciation L SBV SAL FACT j DPNj RDVj RBVj = asset's useful life expectancy. = starting book value. = salvage value. = declining-balance factor expressed as a percentage. = period number. = depreciation expense during period j. = remaining depreciable value at end of period j = RDVj-1 - DPNj where RDV0 = SBV - SAL = remaining book value = RBVj-1 - DPNj where RBV0 = SBV Y1 = number of months in partial first year. Straight-Line Depreciation Keyboard function: DPN J = SBV − SAL L for j = 1, 2, ..., L Program for partial first year: DPN1 = SBV − L SAL ⋅ Y1 12 DPN J = SBV − SAL L for j = 2, 3, ..., L DPNL + 1 = RDVL Sum-of-the-Years-Digits Depreciation SOYDk = (W + 1)(W 2 + 2F) where W = integer part of k F = fractional part of k. (i.e., for k = 12.25 years, W = 12 and F = 0.25). Keyboard function: DPN J = (L − j + 1) SOYDL ⋅ (SBV − SAL) File name: hp 12c_user's guide_English_HDPMBF12E44 Printered Date: 2005/7/29 Page: 189 of 209 Dimension: 14.8 cm x 21 cm

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Appendix D: Formulas Used
189
File name: hp 12c_user's guide_English_HDPMBF12E44
Page: 189 of 209
Printered Date: 2005/7/29
Dimension: 14.8 cm x 21 cm
Depreciation
L
= asset’s useful life expectancy.
SBV
= starting book value.
SAL
= salvage value.
FACT
= declining-balance factor expressed as a percentage.
j
= period number.
DPN
j
= depreciation expense during period
j.
RDV
j
= remaining depreciable value at end of period
j
=
RDV
j–
1
–
DPN
j
where
RDV
0
=
SBV
–
SAL
RBV
j
= remaining book value =
RBV
j–
1
–
DPN
j
where
RBV
0
=
SBV
Y
1
= number of months in partial first year.
Straight-Line Depreciation
Keyboard function:
L
SAL
SBV
DPN
J
−
=
for
j
= 1, 2, …,
L
Program for partial first year:
12
1
1
Y
L
SAL
SBV
DPN
⋅
−
=
L
SAL
SBV
DPN
J
−
=
for
j
= 2, 3, …,
L
DPN
L + 1
= RDV
L
Sum-of-the-Years-Digits Depreciation
2
)
2
)(
1
(
F
W
W
SOYD
k
+
+
=
where
W
= integer part of
k
F = fractional part of k.
(i.e., for
k
= 12.25 years,
W
= 12 and
F
= 0.25).
Keyboard function:
)
(
)
1
(
SAL
SBV
SOYD
j
L
DPN
L
J
−
⋅
+
−
=