HP (Hewlett-Packard) 12C ユーザーズマニュアル
Appendix E: Formulas Used 255
File name: hp 12c pt_user's guide_English_HDPMF123E27 Page: 255 of 275
Printed Date: 2005/8/1
Printed Date: 2005/8/1
Dimension: 14.8 cm x 21 cm
Straight-Line Depreciation
Keyboard function:
L
SAL
SBV
DPN
J
−
=
for j = 1, 2, …, L
Program for partial first year:
12
1
1
Y
L
SAL
SBV
DPN
⋅
−
=
L
SAL
SBV
DPN
J
−
=
for j = 2, 3, …, L
DPN
L + 1
= RDV
L
Sum-of-the-Years-Digits Depreciation
2
)
2
)(
1
(
F
W
W
SOYD
k
+
+
=
where W = integer part of k
F = fractional part of k.
(i.e., for k = 12.25 years, W = 12 and F = 0.25).
Keyboard function:
)
(
)
1
(
SAL
SBV
SOYD
j
L
DPN
L
J
−
⋅
+
−
=
Program for partial year:
)
(
12
1
1
SAL
SBV
Y
SOYD
L
DPN
−
⋅
⎟
⎠
⎞
⎜
⎝
⎛
⋅
⎟
⎠
⎞
⎜
⎝
⎛
=
)
(
2
1
SAL
D
SBV
SOYD
j
LADJ
DPN
LADJ
j
−
−
⋅
⎟
⎟
⎠
⎠
⎞
⎜
⎜
⎝
⎝
⎛
+
−
=
for j ≠ 1
where
⎟
⎠
⎞
⎜
⎝
⎛
−
=
12
1
Y
L
LADJ
Declining-Balance Depreciation
Keyboard function:
L
FACT
RBV
DPN
j
j
100
1
⋅
=
−
for j = 1, 2, …, L
Program for partial first year:
12
100
1
1
Y
L
FACT
SBV
DPN
⋅
⋅
=