HP 17bII User's Manual | Page 119

HP Calculators User's Manual - 17bII.
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 9: 

Depreciation 

119 

File name : English-M02-1-040308(Print).doc   Print data : 2004/3/9

25  



Tabular value, year 2. 

  



Deduction in second year. 

20  



Tabular value, year 3. 

  



Deduction in third year. 

 

Partial-Year Depreciation 

When the acquisition date of an asset does not coincide with the start of 
the tax or fiscal year, then the amounts of depreciation in the first and 
last years are computed as fractions of a full year’s depreciation. Except 
in SL, the intermediate years are computed as sums of fractions. This 
does not apply to the ACRS method. 
 
Suppose you acquired an asset in October and wanted to depreciate it 
for 3 years. (Your fiscal year begins January 1st.) The depreciation 
schedule would affect parts of 4 years, as shown in the illustration. The 
3 months from October to December equal ¼ year. 

Number of months

Calendar

years

Depreciation

years

1

1

2

2

3

3

4

3

9

3-year life

 

For SL depreciation, partial-year calculations are easy: calculate the SL 
value, then use ¼ of that value for the first year, the full amount the 
second and third years, and ¾ of that amount the fourth year. 
 
For DB and SOYD depreciation, each year’s depreciation value is 
different, as shown in the table: 
 
 

0.613655s