Depreciation 85
Example 2
A machine was purchased for 4,000 and is to be depreciated over four years with a 1,000
salvage value. Using the sum-of-the-year's digit method, what is the depreciation during the
machine's first year and third years? What is the remaining depreciable value?
VÙ
5.00
Inputs
5
for the expected useful life of the
asset in the selected format.
J]{
1,900.00
Enters the year for which depreciation is
to be calculated and calculates the
depreciation of the asset in year one.
TVM
and
X
are displayed.
\«
7,600.00
Displays remaining depreciable value
after year one.
X
changes to
Y
in the
display.
G]{
1,900.00
Enters the year for which depreciation is
to be calculated and calculates the
depreciation of the asset in year two.
\«
5,700.00
Displays remaining depreciable value
after year two.
Table 7-2 Depreciation example using SL
Keys Display
Description
Table 7-3 Depreciation example using SOYD
Keys
Display
Description
]OJ
TVM CLR
(message flashes
then disappears)
Clears TVM registers.
Y:::Ï
4,000.00
Enters the depreciable cost of the asset at
acquisition.
YÙ
4.00
Enters the expected useful life of the asset.
J:::É
1,000.00
Enters the salvage value.
J]x
1,200.00
Calculates the depreciation for the first year.
D]x
600.00
Calculates the depreciation for the third year.
\«
300.00
Displays the remaining depreciable value.
Содержание 10bII+
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