How to Calculate Depreciation on the BA II Plus
One worksheet, three methods: SL (even spread), SYD (accelerated by remaining-life weights) and DB (a fixed percentage of book value, scaled by the DB factor).
Step by step
- 1
Open DEPR and pick the method
2ND + 4 opens the worksheet at the method row; 2ND SET cycles SL → SYD → DB.
[2ND][DEPR][2ND][SET]
- 2
Enter life, cost, salvage
[↓] LIF (years), [↓] CST (cost), [↓] SAL (salvage) — value + ENTER each.
[↓]5[ENTER]
- 3
For DB, set the factor
The DB row takes the factor as a percent of straight-line: 200 = double declining (rate 2/n per year).
[↓]200[ENTER]
- 4
Choose the year and CPT
[↓] YEAR = 1…LIF; then [↓] and [CPT] computes DEP, with RBV (book value) and RD (remaining) one row below.
[↓]1[ENTER][↓][CPT]
Worked example (T11): cost 11,000, salvage 1,000, 5 years
Year 1: SL = 2,000.00; SYD = 10,000 × 5/15 = 3,333.33; 200% DB = 11,000 × 40% = 4,400.00. DB never drops book value below salvage.
[2ND][DEPR][↓]5[ENTER][↓]11000[ENTER][↓]1000[ENTER][↓][↓]1[ENTER][↓][CPT]
Web practice cannot replace the physical calculator in a proctored exam — only calculators on the exam organizer’s current list are allowed.
Frequently asked questions
What DB factor should I use?
+
200 for classic double declining (US tax DDB); 150 is common in some jurisdictions. The rate per year is factor ÷ (100 × life).
Does the calculator switch to straight-line automatically?
+
Keysheet’s first-release rule caps DB so book value never falls below salvage — it does not blend into an SL tail automatically. Compare methods side by side on the depreciation calculator.