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144 Section 13: Investment Analysis
Full- and Partial-Year Depreciation with Crossover
When calculating declining-balance depreciation it is often advantageous for tax
purposes to switch from declining balance to straight-line depreciation at some
point. This hp 12c program calculates the optimum crossover point and
automatically switches to straight-line depreciation at the appropriate time. The
crossover point is the end of the year in which the declining-balance depreciation
last exceeds or equals the amount of straight-line depreciation. The straight-line
depreciation is determined by dividing the remaining depreciable value by the
remaining useful life.
Given the desired year and the number of months in the first year, this program
calculates the depreciation for the desired year, the remaining depreciable value,
and the total depreciation through the current year.
KEYSTROKES
DISPLAY
KEYSTROKES
fs
DISPLAY
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1
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02-
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51-43, 33
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03-
10
gi65
52-43, 33
65
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04-
44
6
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06-
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55-
45
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56-
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08-
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15-
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gi40
64-43, 33
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45
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File name: hp 12c_user's guide_English_HDPMBF12E44
Page: 144 of 209
Printered Date: 2005/7/29
Dimension: 14.8 cm x 21 cm
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