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138 Section 13: Investment Analysis
1. Key in the program.
2. Press fCLEARG.
3. Key in the book value then press $.
4. Key in the salvage value then press M.
5. Key in the declining-balance factor as a percentage then press ¼.
6. Key in the life in years (an integer) then press n.
7. Key in the year desired then press \.
8. Key in the number of months in first year
8
and press t.
9
The display
will show the amount of depreciation for the desired year. Press ~ to see
the remaining depreciable value. If desired, press :$:3=
~-:M- to find the total depreciation through the current year.
9. Press t for the amount of depreciation then, if desired, press ~ for
the remaining depreciable value for the next year. Repeat this step for the
following years.
10. For a new case press gi000 and return to step 2.
Example: An electron beam welder which costs $50,000 is purchased 4 months
before the end of the accounting year. What will the depreciation be during the
first full accounting year (year 2) if the welder has a 6 year depreciable life, a
salvage value of $8,000 and is depreciated using the declining-balance
depreciation method? The declining-balance factor is 150%.
?3
014, 44 3
-
035, 30
:$
015, 45 13
:3
036, 45 3
~
016, 34
gi026
037,43,33,026
-
017, 30
fs
$
018, 13
REGISTERS
n: Life i: Factor PV: Dep. Value PMT: Unused
FV: Salvage R
0
: Used R
1
: #Mos./12 R
2
: Counter
R
3
: 1
st
Yr. Dep.
R
4
R
.4
: Unused
8.
Refer to straight-line depreciation instruction note, page 135.
9.
The display will pause showing the year number before showing the amount of depreciation
for that year.
138


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