Investment Analysis Investment Analysis; Partial-Year Depreciation; Straight-Line Depreciation - HP 0012C-90001 User Manual

Investment Analysis Investment Analysis
Investment Analysis Investment Analysis
Partial- - - - Year Depreciation Partial Partial Partial Year Depreciation Year Depreciation 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 Straight Straight Straight Line Depreciation Line Depreciation 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 KEYSTROKES KEYSTROKES KEYSTROKES
fs
fCLEARÎ
00-
1
01-
2
02-
z
03-
?1
04-
~
05-
?2
06-
1
07-
-
08-
?0
09-
1
10-
fV
11-
:1
12-
Section 13
DISPLAY DISPLAY DISPLAY DISPLAY KEYSTROKES KEYSTROKES KEYSTROKES KEYSTROKES
-
w
:0
1
gm
2
g(35
10
:2
44 1
gu
34
:0
44 2
fV
1
t
30
1
44 0
?+0
1
?+2
42 23
g(26
45 1
136 136 136 136
DISPLAY DISPLAY DISPLAY DISPLAY
21- 30
22- 11
23- 45 0
24- 43 35
25-43, 33 35
26- 45 2
27- 43 31
28- 45 0
29- 42 23
30- 31
31- 1
32-44 40 0
33-44 40 2
34-43, 33 26