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
⋅⋅=