1' DESCRIPTION--CALCULATES DEPRECIATION BY ALTERNATIVE METHODS 2' SOURCE--UNKNOWN 3' 4' THIS PROGRAM WAS WRITTEN FOR STUDENT USE AT AMOS TUCK SCHOOL 5' OF HANOVER, N.H., WHICH DOES NOT ASSUME RESPONSIBILITY FOR 6' ITS ACCURACY. 7' 8' * * * * * * * * * * * * MAIN PROGRAM * * * * * * * * * * * * * * 9' 10 PRINT"THIS PROGRAM COMPUTES AND PRINTS DEPRECIATION BY MONTHS BY" 14 REM SUMMARIES AND COMPUTES AND PRINTS THE PRESENT VALUE OF 20 PRINT"FOUR METHODS: STRAIGHT LINE, DOUBLE DECLINING BALANCE, SUM-OF-" 30 PRINT"THE-YEARS-DIGITS, AND 150 PERCENT DECLINING BALANCE." 40 PRINT 45 PRINT"WHAT IS THE AMOUNT OF THE INVESTMENT"; 46 INPUT I1 50 PRINT 51 PRINT"WHAT IS THE SALVAGE VALUE"; 52 INPUT S1 60 PRINT 61 PRINT"WHAT IS THE DEPRECIABLE LIFE (IN YEARS)"; 62 INPUTL1 70 PRINT 71 PRINT"WHICH MONTH, IN 1967, IS THE INVESTMENT MADE"; 72 INPUT A1 80 PRINT 81 PRINT"WHAT IS THE DISCOUNT RATE (IN DECIMAL NOTATION) FOR COMPUTING" 82 PRINT"THE PRESENT VALUE OF THE ANNUAL DEPRECIATION"; 83 INPUT R 90 PRINT 91 PRINT"YOU HAVE OPTIONS ON SWITCHOVER FROM DOUBLE DECLINING BALANCE TO" 92 PRINT"STRAIGHT LINE. TO PREVENT SWITCHOVER TYPE 0; TO SPECIFY THE" 93 PRINT"YEAR OF SWITCHOVER, TYPE THE YEAR; TO OBTAIN AUTOMATIC SWITCH-" 94 PRINT"OVER WHEN THE ANNUAL STRAIGHT LINE DEPRECIATION BECOMES" 95 PRINT"GREATER THAN DOUBLE DECLINING BALANCE, TYPE 1. WHICH DO YOU" 96 PRINT"WANT"; 97 INPUT Y 98 PRINT 99 PRINT 100 PRINT "DATE","STRLINE","DDB","SYD","150\DB" 110 PRINT 111 LET S2=S1 112 LET S3=S1 113 LET S4=S1 115 LETL2=L1 116 LET L3=L1 117 LETL4 =L1 118 LETA2=A1 119 LET A3=A1 120 LET A4=A1 121 LETL6=L1 122 LET I2=I1 123 LET I3=I1 124 LET I4=I1 130 LET K= 1967 140 LET D1 = ((I1-S1)/L1)*(1-A1/12) 150 LET Q1 = D1 160 LET F2=0 170 LETD2=(2/L2)*I2*(1-A2/12) 180 LET Q2 = D2 190 LET D3 = ((I3-S3)*(1-A3/12)*(2*L3))/((L3+1)*L3) 200 LET Q3 = D3 210 LET D4 = (1.5/L4)*I4*(1-A4/12) 220 LET Q4 = D4 230 LET V1 = D1/(1+R) 240 LET V2 = D2/(1+R) 250 LET V3 = D3/(1+R) 260 LET V4 = D4/(1+R) 270 FOR M = 1 TO 12 280 IF M<(A1+1) THEN 310 290 LET M1 = D1/(12-A1) 300 GO TO 320 310 LET M1 = 0 320 IF M<(A2+1) THEN 350 330 LET M2 = D2/(12-A2) 340 GO TO 360 350 LET M2=0 360 IF M<(A3+1) THEN 390 370 LET M3 = D3/(12-A3) 380 GO TO 400 390 LET M3=0 400 IF M<(A4+1) THEN 430 410 LET M4 = D4/(12-A4) 420 GO TO 440 430 LET M4 = 0 440 PRINT K""M,M1,M2,M3,M4 450 NEXT M 460 GOSUB 1230 470 LET K = K+1 480 LET D1 = (I1-S1)/L1 490 IF K<(1967+L1) THEN 550 500 LET D1 = I1-S1-Q1 510 IF D1>1 THEN 530 520 LET D1 = 0 530 LET M1 = D1/A1 540 GO TO 560 550 LET M1 = D1/12 560 LET D2 = (2/L2)*(I2-Q2) 570 IF K >= 1967 + L2 THEN 730 580 IF Y < 1 THEN 670 590 IF F2 > 0 THEN 660 600 LET E2 =(I2-S2-Q2)/(1967+L2-K+(A2/12)) 610 IF Y = 1 THEN 640 620 IF KE2 THEN 670 650 LET F2 = E2 660 LET D2 = F2 670 IF D2 <= I2-S2-Q2 THEN 710 680 LET D2 = I2-S2-Q2 690 IF D2>1 THEN 710 700 LET D2 = 0 710 LET M2 = D2/12 720 GO TO 770 730 LET D2 = I2-S2-Q2 740 IF D2>1 THEN 760 750 LET D2 = 0 760 LET M2 = D2/A2 770 LET P3 = (I3-S3-Q3)*2*(1967+L3-K+(A3/12)) 780 LET P4 = (1967+L3-K+1)*(1967+L3-K+(A3/6)) 790 LET D3 = P3/P4 800 IF K<(1967+L3) THEN 860 810 LET D3 = I3-S3-Q3 820 IF D3>1 THEN 840 830 LET D3 = 0 840 LET M3 = D3/A3 850 GO TO 870 860 LET M3= D3/12 870 LET D4 = (1.5/L4)*(I4-Q4) 880 IF K <1967+L4 THEN 970 890 IF K = 1967 +L4 THEN 920 900 LET D4 = 0 910 GO TO 1010 920 LET D4 = I4-S4-Q4 930 IF D4 >1 THEN 950 940 LET D4 = 0 950 LET M4 = D4/A4 960 GO TO 1020 970 IF D4<= I4-S4-Q4 THEN 990 980 LET D4 = I4-S4-Q4 990 IF D4>1 THEN 1010 1000 LET D4 = 0 1010 LET M4 = D4/12 1020 LET V1 = V1 + D1/((1+R)^(K-1966)) 1030 LET V2 = V2 + D2/((1+R)^(K-1966)) 1040 LET V3 = V3 + D3/((1+R)^(K-1966)) 1050 LET V4 = V4 + D4/((1+R)^(K-1965)) 1060 FOR M = 1 TO 12 1070 IF I1-S1-Q1>1 THEN 1090 1080 LET M1=0 1090 LET Q1=Q1+M1 1100 IF I2-S2-Q2 >1 THEN 1120 1110 LET M2 = 0 1120 LET Q2 = Q2+M2 1130 IF I3-S3-Q3 >1 THEN 1150 1140 LET M3=0 1150 LET Q3 = Q3+M3 1160 IF I4-S4-Q4>1 THEN 1180 1170 LET M4 = 0 1180 LET Q4 = Q4+M4 1190 PRINT K""M,M1,M2,M3,M4 1200 NEXT M 1210 GOSUB 1230 1220 GO TO 1430 1230 PRINT 1240 PRINT "DEP";K,D1,D2,D3,D4 1250 PRINT 1260 PRINT "CUM DEP",Q1,Q2,Q3,Q4 1270 PRINT 1280 LET B1 = I1-S1-Q1 1290 IF B1 > 1 THEN 1310 1300 LET B1 = 0 1310 LET B2 = I2-S2-Q2 1320 IF B2 > 1 THEN 1340 1330 LET B2 = 0 1340 LET B3 = I3-S3-Q3 1350 IF B3 > 1 THEN 1370 1360 LET B3 = 0 1370 LET B4 = I4-S4-Q4 1380 IF B4 > 1 THEN 1400 1390 LET B4 = 0 1400 PRINT "UNDEPR BAL",B1,B2,B3,B4 1410 PRINT 1420 RETURN 1430 IF K>=(1967+L6) THEN 1500 1440 GO TO 470 1450 DATA 10000,0,5,2 1460 DATA 10000,0,5,2 1470 DATA 10000,0,5,2 1480 DATA 10000,0,5,2 1490 DATA 5,.04,1 1500 PRINT 1510 PRINT "PRESENT VALUE" 1520 PRINT "BEGINNING OF" 1530 PRINT "1967,OF DEPRN." 1540 PRINT "AT";R,V1,V2,V3,V4 1620 END