Section 13: Investment Analysis; Partial-Year Depreciation; Straight-Line Depreciation - HP 12C Platinum Owner's Handbook Manual

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 Platinum program (written in RPN mode) calculates the
straight-line depreciation for the year desired with the acquisition date occurring
at any time during the year.
KEYSTROKES
(RPN mode)
f]
fs
000,
fCLEAR
000,
Î
1
001,
2
002,
z
003,
?1
004,
~
005,
?2
006,
1
007,
-
008,
?0
009,
1
010,
fV
011,
:1
012,
§
013,
Section 13
KEYSTROKES
DISPLAY
(RPN mode)
-
n
:0
1 gm
2 gi035
10 :2
1 gu
44
34 :0
2 fV
44
1 t
30 1
0 ?=0
44
1 ?=2
23 gi026
42
1 :2
45
20 gu
134
DISPLAY
021, 30
022, 11
023, 45 0
024, 43 35
025, 43,33,035
026, 45 2
027, 43 31
028, 45 0
029, 42 23
030, 31
031, 1
032, 44 40 0
033, 44 40 2
034, 43,33,026
035, 45 2
036, 43 31