HP 10bII+, Руководство пользователя

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Depreciation 83
7 Depreciation
On the 10bII+, depreciation calculations are performed using the functions printed in blue on
the keyboard located under the blue bracket titled,
DEPRECIATION . Depreciation calculations
are based on data entered into the Time Value of Money (TVM) keys:
Ï
,
É
,
Ò
, and
Ù
.
The Depreciation Keys
When entering data for depreciation calculations, results are calculated based on data
entered into specific memory registers. When pressed, the keys used for these operations:
• store data.
• enter known data for variables used during calculations.
• calculate unknown variables based on stored data.
Table 7-1 Depreciation keys
TVM Key Description
]OJ Clear TVM memory. Since the TVM and depreciation applications
share the same memory, clearing TVM resets depreciation also.
Ù The expected useful life of the asset in years.
Ï The depreciable cost of the asset at acquisition.
É The salvage value of the asset at the end of its useful life.
]{ Straight line is a method of calculating depreciation presuming an
asset loses a certain percentage of its value annually at an amount
evenly distributed throughout its useful life.
]x Sum-of-the-years' digits is an accelerated depreciation method.
In
SOYD , the depreciation in year
y
is (Life-
y
+1)/SOY of the asset,
where SOY is the sum-of-the-years for the asset, or, for an asset with a
5-year life, 5+4+3+2+1=15.
]u Declining balance is an accelerated depreciation method that
presumes an asset will lose the majority of its value during the first few
years of its useful life.
Ò The declining balance factor as a percentage. This is used for
declining balance method.
\«
With the calculated depreciation displayed, press
\«
to
display the remaining depreciable value at the end of the given year.