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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
SALSBV
DPN
J
−
=
for j = 1, 2, …, L
Program for partial first year:
12
1
1
Y
L
SALSBV
DPN
⋅
−
=
L
SALSBV
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(
SALSBV
SOYD
jL
DPN
L
J
−⋅
+−
=