260 Appendix E: Formulas Used
File name: HP 12c Pt Converted_user's guide_English_HDP0F123E02_080207 Page: 276 of 281
Printed Date: { 2007/8/2Dimension: 14.8 cm x 21 cm
Straight-Line Depreciation
Keyboard function:
L
SALSBV
DPN
J
−
=
for j = 1, 2, …, L
Program for partial first year:
12
1
1
Y
L
SALSBV
DPN
⋅
=
L
SALSBV
DPN
J
−
=
for j = 2, 3, …, L
DPN
L + 1
= RDV
L
Sum-of-the-Years-Digits Depreciation
2
)2)(1(
FWW
SOYD
k
+
=
where W = integer part of k
F = fractional part of k.
(i.e., for k = 12.25 years, W = 12 and F = 0.25).
Keyboard function:
)(
)1(
SALSBV
SOYD
jL
DPN
L
J
−⋅
+−
=
Program for partial year:
)(
12
1
1
SALSBV
Y
SOYD
L
DPN −⋅
⎟
⎠
⎞
⎜
⎝
⎛
⋅
⎟
⎠
⎞
⎜
⎝
⎛
=
)(
2
1
SALDSBV
SOYD
jLADJ
DPN
LADJ
j
−−⋅
⎟
⎟
⎠
⎞
⎜
⎜
⎝
⎛
+−
=
for j ≠ 1
where
⎟
⎠
⎞
⎜
⎝
⎛
−=
12
1
Y
LLADJ
Declining-Balance Depreciation
Keyboard function:
L
FACT
RBVDPN
j
j
100
1
⋅=
−
for j = 1, 2, …, L
Program for partial first year:
12100
1
1
Y
L
FACT
SBVDPN
⋅⋅=