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File name: hp 12c_user's guide_English_HDPMBF12E44 Page: 136 of 209
Printered Date: 2005/7/29 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 program calculates the straight-line 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
?2
06- 44 2
:0
28- 45 0
1
07- 1
fV
29- 42 23
-
08- 30
t
30- 31
?0
09- 44 0
1
31- 1
1
10- 1
?=0
32-44 40 0
fV
11- 42 23
?=2
33-44 40 2
:1
12- 45 1
gi26
34-43, 33 26
§
13- 20
:2
35- 45 2