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171
File name: hp 12c pt_user's guide_English_HDPMF123E27 Page: 171 of 275
Printed Date: 2005/8/1 Dimension: 14.8 cm x 21 cm
Section 13
Investment Analysis
Partial-Year Depreciation
For both income tax purposes and financial analyses, it is valuable to calculate
depreciation based on a calendar or fiscal accounting year. When the acquisition
date of an asset does not coincide with the start of the year — which is the rule
rather than the exception — the amounts of depreciation in the first and last years
are computed as fractions of a full year’s depreciation.
Straight-Line Depreciation
The following hp 12c platinum program calculates the straight-line depreciation for
the year desired with the acquisition date occurring at any time during the 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
?
1
004, 44 1
³
004, 36
~
005, 34
?
1
005, 44 1
?
2
006, 44 2
~
006, 34
1
007, 1
?
2
007, 44 2
-
008, 30
-
008, 30
?
0
009, 44 0
1
009, 1
1
010, 1
³
010, 36
fV
011, 42 23
?
0
011, 44 0