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HP 12C Financial calculator User Manual

Page 141

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Section 13: Investment Analysis 141

File name: hp 12c_user's guide_English_HDPMBF12E44

Page: 141 of 209

Printered Date: 2005/7/29

Dimension: 14.8 cm x 21 cm

remaining depreciable value. If desired, press
:$:3=~-:M- to find the total depreciation through the
current year.

9. Press t for the amount of depreciation then, if desired, press ~ for the

remaining depreciable value for the next year. Repeat this step for the
following years.

10. For a new case press gi00 and return to step 2.

Example: An electron beam welder which costs $50,000 is purchased 4 months
before the end of the accounting year. What will the depreciation be during the
first full accounting year (year 2) if the welder has a 6 year depreciable life, a
salvage value of $8,000 and is depreciated using the declining-balance
depreciation method? The declining-balance factor is 150%.

Keystrokes Display

fCLEARG

50000$

50,000.00

Book value.

8000M

8,000.00

Salvage value.

150¼

150.00

Declining-balance factor.

6n

6.00

Life.

2\

2.00

Year desired.

4t

2.00
11,458.33

Second year:
depreciation.

Sum-of-the-Years-Digits Depreciation

The following hp 12c program calculates the sum-of-the-years-digits 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