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Section 13: Investment Analysis 141
File name: hp 12c_user's guide_English_HDPMBF12E44 Page: 141 of 209
Printered Date: 2005/7/29 Dimension: 14.8 cm x 21 cm
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 $8,000 and is depreciated using the declining-balance
depreciation method
?
The declining-balance factor is 150%.
Keystrokes Display
fCLEARG
50000$
50,000.00
Book value.
8000M
8,000.00
Salvage value.
150¼
150.00
Declining-balance factor.
6n
6.00
Life.
2\
2.00
Year desired.
4t
2.00
11,458.33
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
-
21- 30
fCLEARÎ
00-
n
22- 11
1
01- 1
:0
23- 45 0
2
02- 2
gm
24- 43 35
z
03- 10
gi35
25-43, 33 35
?1
04- 44 1
:2
26- 45 2
~
05- 34
gu
27- 43 31