Section 13: Investment Analysis 177
File name: HP 12c Pt Converted_user's guide_English_HDP0F123E02_080207
Page: 201 of 281
Printed Date:
{
2007/8/2Dimension: 14.8 cm x 21 cm
RPN Mode:
6. Key in the year desired then press
\
.
7. Key in the number of months in the first year and press
t
.
*
The display
will show the amount of depreciation for the desired year. If desired, press
~
to see the remaining depreciable value then press
:$:
3
=~-:M-
to find the total depreciation from the
first year through the current year.
ALG Mode:
6. Key in the year desired then press
³
.
7. Key in the number of months in the first year and press
t
.* The display
will show the amount of depreciation for the desired year. If desired, press
~
to see the remaining depreciable value then press
:$=:
3
-~-:M³
to find the total depreciation from
the first year through the current year.
8. Press
t
for the amount of depreciation and remaining depreciable value
for the next year. Repeat this step for the following years.
9. For a new case, press
gi
000 and return to step 2.
Note:
If the number of months in the first calendar year is less than 12, the
amount of depreciation in the 1st year will be less than a full year’s
depreciation. The actual number of years that depreciation will occur is
equal to the life +1. For example, a drill has a life of 3 years and is
purchased 3 months before the year-end. The following time diagram shows
that depreciation will occur over 4 calendar years.
Example 1:
A property has just been purchased for $150,000. The purchase
price is allocated between $25,000 for land and $125,000 for improvements
(building). The remaining useful life of the building is agreed to be 25 years. There
is no salvage value forecasted at the end of the useful life of the building. Thus, the
depreciable value and book value is $125,000.
The building was acquired 4 months before the end of the year. Using straight-line
depreciation, find the amount of depreciation and remaining depreciable value for
the 1st, 2nd, 25th, and 26th years. What is the total depreciation after 3 years
?
*
The display will pause showing the year number before showing the amount of depreciation
for that year.
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Страница 1: ...HP 12c Platinum Financial Calculator User s guide H Edition 5 HP part number F2231AA 90001 ...
Страница 15: ...Part I Problem Solving ...
Страница 48: ...48 Section 3 Basic Financial Functions ...
Страница 92: ...92 Section 5 Additional Operating Features Keystrokes RPN mode Display 987z 434 65 The correct answer ...
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Страница 105: ...Part II Programming ...
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Страница 157: ...Part III Solutions ...
Страница 216: ...216 Section 14 Leasing Keystrokes RPN mode Keystrokes ALG mode Display fL12 fL 12 18 10 Annual yield to lessor ...
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Страница 231: ...Appendices ...
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