HP (Hewlett-Packard) 12C 사용자 설명서

 

File name: hp 12c pt_user's guide_English_HDPMF123E27  Page: 184 of 275   
Printed Date: 2005/8/1   

Dimension: 14.8 cm x 21 cm 

 

11t 
 

~ 

11t 
 

~ 

Fourth year: 
depreciation, 
remaining depreciable 
value. 

t 

 

~ 

t 

 

~ 

Fifth year: 
depreciation, 
remaining depreciable 
value. 

When calculating declining-balance depreciation it is often advantageous for tax 
purposes to switch from declining balance to straight-line depreciation at some 
point. This hp 12c platinum program calculates the optimum crossover point and 
automatically switches to straight-line depreciation at the appropriate time. The 
crossover point is the end of the year in which the declining-balance depreciation 
last exceeds or equals the amount of straight-line depreciation. The straight-line 
depreciation is determined by dividing the remaining depreciable value by the 
remaining useful life. 

Given the desired year and the number of months in the first year, this program 
calculates the depreciation for the desired year, the remaining depreciable value, 
and the total depreciation through the current year. 

fs 

fs 

fCLEARΠ

fCLEARΠ

1 

z 

2 

1 

z 

2 

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³ 

:n 

?6 

~ 

:n 

- 

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