HP 12c financial calculator 사용자 설명서
Section 13: Investment Analysis 141
File name: hp 12c_user's guide_English_HDPMBF12E44
Page: 141 of 209
Printered Date: 2005/7/29
Dimension: 14.8 cm x 21 cm
remaining depreciable value. If desired, press
:$:3=~-:M- to find the total depreciation through the
current year.
:$:3=~-:M- to find the total depreciation through the
current year.
9. Press t for the amount of depreciation then, if desired, press ~ for the
remaining depreciable value for the next year. Repeat this step for the
following years.
following years.
10. For a new case press gi00 and return to step 2.
Example: An electron beam welder which costs $50,000 is purchased 4 months
before the end of the accounting year. What will the depreciation be during the
first full accounting year (year 2) if the welder has a 6 year depreciable life, a
salvage value of $8,000 and is depreciated using the declining-balance
depreciation method? The declining-balance factor is 150%.
before the end of the accounting year. What will the depreciation be during the
first full accounting year (year 2) if the welder has a 6 year depreciable life, a
salvage value of $8,000 and is depreciated using the declining-balance
depreciation method? The declining-balance factor is 150%.
Keystrokes Display
fCLEARG
50000$
50,000.00 Book value.
8000M
8,000.00
Salvage value.
150¼
150.00
Declining-balance factor.
6n
6.00
Life.
2\
2.00
Year desired.
4t
2.00
11,458.33
11,458.33
Second year:
depreciation.
depreciation.
Sum-of-the-Years-Digits Depreciation
The following hp 12c program calculates the sum-of-the-years-digits depreciation
for the year desired with the acquisition date occurring at any time during the
year.
for 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