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9: Depreciation 117
File name : 17BII-Plus-Manual-E-PRINT-030709 Print data : 2003/7/11
Example: Declining-Balance Depreciation. A metalworking machine,
purchased for $10,000, is to be depreciated over 5 years. Its salvage
value is estimated at $500. Find the depreciation and remaining
depreciable value for each of the first 3 years of the machine’s life using
the double-declining-balance method (200% of the straight-line rate). For
comparison, find the straight-line depreciation, as well.
Keys: Display: Description:
"
…
" Displays DEPRC menu.
10000
†
J1F;F8#(K(((&(("
Cost basis.
500
‡
F19O8.((&(("
Salvage value.
5
ˆ
9;GH8.&(("
Useful life.
)
1
‹
@2P8#&((" First year of depreciation.
200
Œ
G17:68$((&(("
DB percentage factor.
•
AJ8+K(((&((" Depreciation in first year.
(Salvage value ignored at
this point.)
]
2AO8.K.((&((" Remaining depreciable
value after first year
(BASIS - SALV - 4,000).
2
‹
•
AJ8$K+((&((" Depreciation in second
year.
]
2AO8%K#((&((" Remaining depreciable
value after second year.
3
‹
•
AJ8#K++(&((" Depreciation in third year.
]
2AO8#K''(&(("
Remaining depreciable
value after third year.
•
F98#K,((&((" Straight-line depreciation
for each year.