HP F2231AA User Guide - Page 184

Full- and Partial-Year Depreciation with Crossover

Page 184 highlights

184 Section 13: Investment Analysis Keystrokes (RPN mode) 11t ~ Keystrokes (ALG mode) 11t ~ Display 4.00 781.41 8,238.71 t t 5.00 ~ ~ 746.02 7,492.69 Fourth year: depreciation, remaining depreciable value. Fifth year: depreciation, remaining depreciable value. 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 platinum 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 (RPN mode) DISPLAY KEYSTROKES (ALG mode) DISPLAY fs fs fCLEARÎ 1 000, 001, fCLEARÎ 000, 1z 001, 10 2 z ?6 :n ~ - 002, 003, 004, 005, 006, 007, 21 10 2 44 6 ³ 45 11 ?6 34 :n 30 - 002, 003, 004, 005, 006, 007, 1 2 36 44 6 45 11 30 File name: hp 12c pt_user's guide_English_HDPMF123E27 Page: 184 of 275 Printed Date: 2005/8/1 Dimension: 14.8 cm x 21 cm

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184 Section 13: Investment Analysis
File name: hp 12c pt_user's guide_English_HDPMF123E27
Page: 184 of 275
Printed Date: 2005/8/1
Dimension: 14.8 cm x 21 cm
Keystrokes
(RPN mode)
Keystrokes
(ALG mode)
Display
11
t
~
11
t
~
4.00
781.41
8,238.71
Fourth year:
depreciation,
remaining depreciable
value.
t
~
t
~
5.00
746.02
7,492.69
Fifth year:
depreciation,
remaining depreciable
value.
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 platinum 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
(RPN mode)
DISPLAY
KEYSTROKES
(ALG mode)
DISPLAY
fs
fs
f
CLEAR
Î
000,
f
CLEAR
Î
000,
1
001,
1
z
001,
10
2
002,
2
1
002,
1
z
003,
10
2
003,
2
?
6
004,
44
6
³
004,
36
:n
005,
45
11
?
6
005,
44
6
~
006,
34
:n
006,
45
11
-
007,
30
-
007,
30