Sharp PC-1500 - Page 115

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SHARP
PROGRAM
TITLE
I Out line I
DEPRECIATION
PROGRAM NO .
PS - D- 12
Calc ulations of ordinary depreciation amounts and undepreciatcd remainders arc
possible with this
program eithe r in the fixed rate or fixed amount me thod.
[ Operating Guide I
Calculation based o n the fixed rate method
Press the J oEF I III to ente r acquisition cost, remaining value, and the number
of times. This displays depreciation amounts and 11ndepreciatcd arnou. nts
disignatcd times. Finally, the tota l depreciation amount is also di sp layed.
Calculat ion based on the fixed amount method
Press th e J o<F I CI] to inpu t acquisition cost, years of life, depr ec iation
month, and remaining value, then the deprecia ti on amount and the undcpre -
ciated amount w il l be displayed. Finally, totals fo r individual items are also
displayed.
( Example I
(I) Fixed rate method
De te rmines the deprec iat ion amount, undcprec i ated amount and total
depreciation amount pe r term for produ ct A with the acquisition c ost of
800,000, life of 6 years. and remaining rate of I 0%. Two settlem e nt s per year.
(2) Fixed amount me th od
D
etermines the depreciat i on amounts and undepreciated remain ders for both
product A and p roduct B with the following conditions.
Product A: 900,000 as an acquisition cos t, 5 years of life, and 6 months as
the d epreci ation term thi s year.
Product B : 7 20,0 00 as an acq uisition cost, 25 years of life, and 8 months: as
the depreciation term this year.
For both of them, th e remaining rate is I OCA>.
(For inp ut/output , refer to th e K ey Op e ration Procedure. )
[Contents I (Formulas)
(F ixed rat e method )
Depreciat
ion amount = Ac quistion costs x de pr ec iation rate
Undepreciated remaind er= Acqu istion co st - Depredation amount
( )
I
remaining rat ~ (%) n
Depreciation rat e = I -
100
n = Y ears of lif e
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