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Depreciation
85
Example 2
A machine was purchased for 4,000 and is to be depreciated over four years with a 1,000
salvage value. Using the sum-of-the-year's digit method, what is the depreciation during the
machine's first year and third years? What is the remaining depreciable value?
VÙ
5.00 Inputs 5 for the expected useful life of the
asset in the selected format.
J]{
1,900.00 Enters the year for which depreciation is
to be calculated and calculates the
depreciation of the asset in year one.
TVM and X are displayed.
\«
7,600.00 Displays remaining depreciable value
after year one. X changes to Y in the
display.
G]{
1,900.00 Enters the year for which depreciation is
to be calculated and calculates the
depreciation of the asset in year two.
\«
5,700.00 Displays remaining depreciable value
after year two.
Table 7-2 Depreciation example using SL
Keys Display Description
Table 7-3 Depreciation example using SOYD
Keys Display Description
]OJ
TVM CLR (message flashes
then disappears)
Clears TVM registers.
Y:::Ï
4,000.00 Enters the depreciable cost of the asset at
acquisition.
YÙ
4.00 Enters the expected useful life of the asset.
J:::É
1,000.00 Enters the salvage value.
J]x
1,200.00 Calculates the depreciation for the first year.
D]x
600.00 Calculates the depreciation for the third year.
\«
300.00 Displays the remaining depreciable value.
- User’s Guide 1
- Legal Notice 2
- Keyboard Map Legend 4
- Table of Contents 5
- 1 At a Glance 9
- Shift Keys 10
- Boxed Key Functions 10
- Percentages 11
- Memory Keys 12
- At a Glance 13
- Time Value of Money (TVM) 14
- TVM What if 15
- Amortization 16
- Depreciation 17
- Interest Rate Conversion 18
- ¤ enters a cash flow 19
- ¤ to enter cash 19
- 1 or A to 19
- 1 to scroll through the 20
- Date and Calendar 21
- At a Glance...14 22
- Break-even 24
- 1 to scroll 26
- M to exit 26
- Probability 27
- Trigonometric Functions 28
- Keys Display Description 29
- At a Glance...22 30
- 2 Getting Started 31
- Basics of Key Functions 32
- Operating Modes 34
- Arithmetic Operators 34
- Calculations in Chain Mode 35
- J1GPD4 returns a 36
- D:a\qgVA 36
- Clearing the Calculator 37
- Annunciators 38
- Getting Started 39
- Input Key 40
- Swap Key 40
- Statistics Keys 40
- Math Functions 41
- Getting Started34 42
- Selecting Angle Format 43
- Hyperbolic Functions 44
- Two-Number Functions 45
- In-line Functions 45
- Getting Started38 46
- Getting Started40 48
- Last Answer 49
- Display Format of Numbers 49
- Getting Started42 50
- Scientific Notation 51
- Rounding Numbers 51
- Messages 52
- § key has two functions: 53
- Percent Change 54
- Margin Calculations 55
- Markup on Cost Calculations 55
- Business Percentages48 56
- Using Constants 57
- Using the M Register 59
- Using Numbered Registers 60
- É (future 63
- Signs of Cash Flows 64
- Periods and Cash Flows 64
- Simple and Compound Interest 64
- Interest Rates 65
- Recognizing a TVM Problem 66
- Picturing Financial Problems 67
- \½ (Net Present Value) or \Á 68
- Using the TVM Application 69
- The TVM Keys 69
- Begin and End Modes 70
- Loan Calculations 70
- Savings Calculations 75
- Lease Calculations 79
- JV:::yÉ 82
- To Amortize 83
- Amortize the 1 86
- , and 54 86
- payments 86
- Resetting the TVM Keys 90
- 7Depreciation 91
- 8 Cash Flow Calculations 95
- Clearing the Cash Flow Memory 96
- Figure 1 97
- Figure 2 97
- Figure 3 97
- 3. Press \Á 98
- JJjSV7Gd¤ 99
- 12 periods per year 100
- Cash Flow Calculations 101
- Cash Flow Calculations94 102
- Cash Flow Calculations96 104
- Cash Flow Calculations98 106
- Date Format 107
- Calendar Format 107
- Using the INPUT key 108
- Date Calculation 109
- Number of Days 110
- Example 2 111
- J:7JjG:JGÆ 112
- S7:YG:JV\Ä 112
- 10 Bonds 113
- Example 1 114
- Resetting the bond keys 116
- 11 B r e a k - e v e n 117
- ]OY. A brief message 120
- 12 Statistical Calculations 121
- Clearing Statistical Data 122
- Entering Statistical Data 122
- One-Variable Statistics 123
- Statistical Calculations 125
- YDÆJ:GD¡ 126
- DjÆSgV¡ 126
- \«Displays: 127
- Statistical Calculations120 128
- Statistical Calculations122 130
- Weighted Mean 132
- \Z, \W, or 134
- Combinations 135
- Random Number and Seed 135
- Statistical Calculations128 136
- Normal Lower Tail Probability 137
- 7:GV]oF 138
- Example: 139
- GS]oI7:V4 140
- GSÆ7:V]oI 140
- Conversions from Lower Tail 141
- Statistical Calculations136 144
- Y:::::a 145
- G:aJ::4 145
- Additional Examples138 146
- Loans and Mortgages 147
- Additional Examples140 148
- Additional Examples 149
- Additional Examples142 150
- Additional Examples144 152
- Automobile Loan 153
- Canadian Mortgages 154
- What if … TVM Calculations 155
- Saving for College Costs 156
- Additional Examples150 158
- Cash Flow Examples 160
- Net Future Value 162
- Power and Batteries 163
- Low Power Annunciator 163
- Installing Batteries 163
- The calculator won’t turn on: 164
- Resetting the calculator: 164
- \8 (Ch. 2 Getting Started) 165
- Environmental Limits 166
- IRR/YR Calculations 167
- Equations 167
- Interest Rate Conversions 168
- Forecasting 172
- Appendix C: Messages 173
- Table C-1 Messages 174
- Message Displayed Description 174
- Replacing the Batteries 175
- General Terms 176
- Exclusions 176
- Regulatory Information 177
- Modifications 177
- States Only 178
- Canadian Notice 178
- Avis Canadien 178
- Japanese Notice 179
- European Union 179
- Customer Care 180
- Contact Information 180
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