HP 12c financial calculator Manuale Utente
136
File name: hp 12c_user's guide_English_HDPMBF12E44
Page: 136 of 209
Printered Date: 2005/7/29
Dimension: 14.8 cm x 21 cm
Section 13
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.
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 program calculates the straight-line depreciation for the year
desired with the acquisition date occurring at any time during 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
?2
06-
44
2 :0
28-
45
0
1
07- 1 fV
29-
42
23
-
08- 30 t
30- 31
?0
09-
44
0 1
31- 1
1
10- 1 ?=0
32-44 40
0
fV
11-
42
23 ?=2
33-44 40
2
:1
12-
45
1 gi26
34-43, 33 26
§
13- 20 :2
35-
45
2