HP 10bII+ Financial manual 171

Depreciation

For the given year number (YR) and with Factor (FACT) as a percentage:

SL =	BASIS------------------------------------–SALV
		LIFE
SOYD	=	BASIS – SALV			⋅ (LIFE – YR + 1)
		LIFE-----------------------------------------------⋅(---------------------------LIFE+ 1)
			2
	BASIS ⋅ FACT		⎛ ⎛ FACT⎞⎞ (YR – 1)
			⎜		⎝ --------------100-	⎠⎟
DB =	--------------------------------------	100
			⋅ ⎜1	–	--------------------LIFE	⎟
		LIFE	⎜			⎟
			⎝			⎠

For the last year of depreciation, DB equals the remaining depreciable value for the prior year.

Statistics

x =

∑x

, y =

∑y ,

=

∑xy

xw

n

n

∑y

2

(∑x)2

Sx

∑x

– ---------------

n

-

=

---------------------------------

n – 1

-

2

(∑y)2

Sy

∑y

– ---------------

n

=

---------------------------------

n – 1

2

(∑x)2

2

(∑y)2

∑x

– ---------------

n

-

∑y

–

---------------n

σx =

σy

=

n

-

---------------------------------

n

∑xy –

∑------------------x∑y

r =

n

∑x)2⎞ ⎛

(∑y)2⎞

⎛

2

(

2

–

⎜

∑x

– ---------------

n

⎟ ⎜∑y

---------------

n

⎟

⎝

⎠ ⎝

⎠

∑xy –

∑------------------x∑y

m =

n

------------------------------------

(∑x)2

2

∑x

– ---------------

n

b = y – mx

ˆ

=

y – b

ˆ

x

----------

m -

y = mx + b

Appendix B: More About Calculations V