HP 113394 User Guide - Page 255
Straight-Line Depreciation, Sum-of-the-Years-Digits Depreciation, Declining-Balance Depreciation
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Appendix E: Formulas Used 255 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) ⋅ (SBV SOYDL − SAL) Program for partial year: DPN1 = ⎜⎛ L ⎝ SOYD ⎟⎞ ⎠ ⋅ ⎜⎛ Y1 SBV ⎝12 ⎠ − SAL) DPNj = ⎜⎜⎝⎛ LADJ − j + 2 SOYDLADJ ⎟⎟⎠⎞ ⋅ (SBV − D1 − SAL) for j ≠ 1 where LADJ = L − ⎜⎛ Y1 ⎟⎞ ⎝12 ⎠ Declining-Balance Depreciation Keyboard function: DPNj = RBVj − 1 ⋅ FACT 100L for j = 1, 2, ..., L Program for partial first year: DPN1 = SBV ⋅ FACT 100L ⋅ Y1 12 File name: hp 12c pt_user's guide_English_HDPMF123E27 Page: 255 of 275 Printed Date: 2005/8/1 Dimension: 14.8 cm x 21 cm