Texas Instruments BA II PLUS - Manual (Page 65)

Depreciation Worksheet 61
Example: Computing Straight-Line Depreciation
In mid-March, a company begins depreciation of a commercial building
with a 31½ year life and no salvage value. The building cost $1,000,000.
Use the straight-line depreciation method to compute the depreciation
expense, remaining book value, and remaining depreciable value for the
first two years.
Answer: For the first year, the depreciation amount is $25,132.28, the
remaining book value is $974,867.72, and the remaining depreciable
value is $974,867.72.
For the second year, the depreciation amount is $31,746.03, the
remaining book value is $943,121.69, and the remaining depreciable
value is $943,121.69.
To Press Display
Access Depreciation
worksheet. & p SL
Enter life in years. # 31.5 ! LIF = 31.50 
Enter starting month. # 3.5 ! M01 = 3.50 
Enter cost. # 1000000 ! CST = 1,000,000.00 
Leave salvage value as is. # SAL = 0.00
Leave year as is. # YR = 1.00
Display depreciation
amount, remaining book
value, and remaining
depreciable value. #
#
# DEP =
RBV =
RDV = 25,132.28 *
974,867.72 *
974,867.72 *
View second year. #
% YR =
YR = 1.00
2.00 
Display second year
depreciation data. #
#
# DEP =
RBV =
RDV = 31,746.03 *
943,121.69 *
943,121.69 *