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120 9: Depreciation
File name : English-M02-1-040308(Print).doc Print data : 2004/3/9
Calendar Year Depreciation Value
1 (Oct.-Dec.)
2
3
4 (Jan.-Sept.)
¼ x year 1
(¾ x year 1) + (¼ x year 2)
(¾ x year 2) + (¼ x year 3)
¾ x year 3
Example: Partial-Year Depreciation. A movie camera bought for
$12,000 has a useful life of 10 years with a salvage value of $500.
Using the sum-of-the-years’-digits method, find the amount of
depreciation for the fourth year. Assume the first depreciation year was
11 months long.
Keys: Display: Description:
Displays DEPRC menu.
12000
500
10
3
Stores known values.
Calculates depreciation
for year 3.
/
12
=
s
1 Stores 1 month’s
depreciation from year 3.
4 Calculates depreciation
for year 4.
*
11
/
12
=
Figures 11 months’
depreciation from year 4.
+R
1
=
Figures total depreciation
for year 4.
v
v
v