OpenWindows User's Guide

Sln: Straight-line Depreciation

Use Sln to compute the straight-line depreciation of an asset for one period. The straight-line method of depreciation divides the depreciable cost (actual cost minus salvage value) evenly over the useful life of an asset. The useful life is the number of periods, typically years, over which an asset is depreciated. Use the memory registers to store the following information:

Sln Example:

You have purchased an office machine for $8,000. The useful life of this machine is six years, and the salvage value in eight years will be $900. You want to compute yearly depreciation expense, using the straight-line method.

Memory register usage:

Register 0: 8000 (cost of the asset) Register 1: 900 (salvage value of the asset) Register 2: 6 (useful life of the asset)

Clicking SELECT on Sln returns 1183.33, the yearly dollar depreciation allowance.