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- 10 REM ******************** DEPRECIATION PROGRAM ******************************
- 20 REM ************ REVISED FOR ECONOMIC RECOVERY ACT OF 1981 *****************
- 30 REM **** BY A.P GITT; POPULAR COMPUTING ,DEC. 1982, PAGE 59 **************
- 40 REM **** REVISED: 01/09/82 ********
- 50 REM **** DISK FILE NAME: DEPREC.BAS ********
- 60 REM **** FURTHER REVISED BY C.F. MITASIK ON 11-16-82 TO INCLUDE ********
- 70 REM **** 10 YEAR ACRS AND THE 15 YEAR, 175% DEPRECIATION OPTION ********
- 80 REM **** FOR REAL PROPERTY ********
- 90 REM ************************************************************************
- 100 REM *** NOTE: HOME COMPUTERS WOULD USUALLY BE WRITTEN OFF USING ********
- 110 REM *** 5 YEAR ACRS; UNLESS IT IS BEING USED FOR RESEARCH ********
- 120 REM *** AND DEVELOPMENT WORK IN WHICH CASE THE 3 YEAR ACRS ********
- 130 REM *** METHOD MAY BE USED. ********
- 140 REM ***********************************************************************
- 150 REM *** WARNING: NO GUARENTEES ARE GIVEN OR IMPLIED REGARDING ********
- 160 REM *** YOUR USE OF THIS PROGRAM. I ALSO TAKE NO RESPONSIBILITY ********
- 170 REM *** FOR THE DEPRECIATION METHOD(S) YOU CHOOSE TO USE OR FOR ********
- 180 REM *** WHETHER OR NOT YOUR PROPERTY IS IN FACT DEPRECIABLE. ********
- 190 REM *** PLEASE CONSULT A KNOWLEDGEABLE TAX SPECIALIAST FOR ********
- 200 REM *** ASSISTANCE ALONG THESE LINES. ********
- 210 REM ***********************************************************************
- 220 REM
- 230 CLEAR 2000:KEY OFF
- 240 DIM D(40)
- 250 COLOR 2,0,0:CLS:LOCATE 10,32:PRINT "TAX DEPRECIATION"
- 260 FOR I = 1 TO 1500:NEXT I:CLS
- 270 REM ****************** INPUT DATA *****************************************
- 280 LOCATE 2,1:INPUT "NAME OF ITEM";I$
- 290 A = 0:B = 0:F = 0:F1 = 0:D(1) = 0:A9$ = ""
- 300 DP$ = DATE$
- 310 PRINT "TODAYS DATE = ";DP$
- 320 INPUT "PURCHASE DATE (MM/DD/YY)";D$
- 330 INPUT "COST OF ITEM";C
- 340 PRINT "DO YOU WISH TO USE THE ACCELERATED COST"
- 350 INPUT "RECOVERY SYSTEM (ACRS)? (Y)ES OR (N)O";A9$
- 360 GOTO 530
- 370 IF YY < 81 THEN A = 1
- 380 INPUT "USEFUL LIFE";L
- 390 INPUT "DEPRECIATION RATE (NEW = 200% : USED = 150%)";R
- 400 R$ = STR$(R)+"%"
- 410 REM ******************* CALCULATE YEARLY RATE ****************************
- 420 YR = R/(100*L)
- 430 REM ****************** CALCULATE EXTRA 1ST YEAR DEPRECIATION *************
- 440 IF L > 6 AND YY < 81 THEN ED = .2*C ELSE ED = 0
- 450 CV = C - ED
- 460 REM ****************** CALCULATE INVESTMENT CREDIT ************************
- 470 IF L < 3 THEN IC = 0
- 480 IF L >= 3 THEN IC = C/30
- 490 IF L >= 5 THEN IC = C/15
- 500 IF L >= 7 THEN IC = C/10
- 510 GOTO 610
- 520 REM ***************** DETERMINE YEAR/DAY/MONTH ****************************
- 530 MM = VAL (LEFT$(D$,2))
- 540 DD = VAL (MID$(D$,4,2))
- 550 YY = VAL (RIGHT$(D$,2))
- 560 IF DD >< 15 THEN FY = 13 - MM ELSE FY = 12 - MM
- 570 LY = 12 - FY
- 580 IF YY < 81 AND A9$ = "Y" OR A9$ = "YES" THEN PRINT:PRINT "ACRS ONLY VALID "; "FOR PROPRETY PURCHASED AFTER 1980. PLEASE START AGAIN.":GOTO 280
- 590 IF YY < 81 OR A9$ = "N" THEN 370 ELSE 1570
- 600 REM ******************* FIRST YEAR DEPRECIATION **************************
- 610 CY = 1
- 620 D(CY) = CV*YR*(FY/12)
- 630 CV = CV - D(CY)
- 640 REM ******************* MIDDLE YEARS DEPRECIATION *************************
- 650 FOR CY = 2 TO L
- 660 D(CY) = YR*CV
- 670 CV = CV - D(CY)
- 680 NEXT
- 690 REM ******************* LAST YEAR DEPRECIATION ****************************
- 700 IF CY = 0 THEN 730 ELSE CY = L + 1
- 710 D(CY) = YR*CV*(LY/12)
- 720 CV = CV - D(CY)
- 730 REM ******************* OUTPUT TO VIDIO ***********************************
- 740 CLS
- 750 LOCATE 3,15:PRINT "DEPRECIATION ANALYSIS FOR ";I$
- 760 LOCATE 4,15:PRINT "DATE PREPARED: ";DP$
- 770 REM
- 780 LOCATE 6,1:PRINT "ITEM NAME: ";TAB(31);I$
- 790 PRINT "DATE OF PURCHASE: ";TAB(31);D$
- 800 PRINT "COST: ";TAB(30);C
- 810 PRINT "USEFULL LIFE: ";TAB(30);L
- 820 PRINT "DEPRECIATION RATE: ";TAB(30);R$
- 830 PRINT
- 840 CY = 1
- 850 Y = 1899 + YY
- 860 INPUT "PRESS ENTER TO CONTINUE",Z$:CLS
- 870 PRINT
- 880 IF B = 1 THEN 940
- 890 PRINT :PRINT " YEAR";TAB(10);"INVESTMENT CREDIT";
- 900 IF A = 1 AND ED >< 0 THEN PRINT TAB(35);"EXTRA FIRST YEAR DEPRECIATION"
- 910 IF A = 0 THEN PRINT
- 920 PRINT TAB(2);TY+CY;TAB(12);IC;
- 930 IF A = 1 AND ED >< 0 THEN PRINT TAB(39);ED ELSE PRINT CHR$(10)
- 940 PRINT:PRINT " YEAR";TAB(10)"DEPRECIATION":PRINT
- 950 IF R1 = 1 THEN 1060
- 960 IF F1 = 1 THEN 1000
- 970 IF F = 1 THEN 990
- 980 IF A = 1 THEN 990 ELSE 1000
- 990 IF LY = 0 THEN 1000 ELSE 1010
- 1000 LOOP = L:GOTO 1020
- 1010 LOOP = L + 1
- 1020 FOR CY = 1 TO LOOP
- 1030 PRINT TAB(2);TY+CY;TAB(11);:PRINT USING "######.##";D(CY)
- 1040 IF CY = 10 OR CY = 20 OR CY = 30 THEN PRINT:PRINT "PLEASE PRESS ENTER TO"; " CONTINUE";:INPUT " ",Z$ ELSE 1070
- 1050 CLS:R1 = 1:PRINT :GOTO 940
- 1060 R1 = 0
- 1070 NEXT
- 1080 IF CV <= 0 THEN 1120
- 1090 PRINT
- 1100 IF A = 1 THEN 1110 ELSE 1120
- 1110 PRINT "SALVAGE VALUE AT END OF";CY +Y-1;" IS ";CV
- 1120 REM ******************* PRINTOUT ROUTINE **********************************
- 1130 PRINT:PRINT:INPUT "DO YOU WANT A PRINTOUT";Z$
- 1140 IF LEFT$(Z$,1) = "Y" THEN 1150 ELSE 10
- 1150 POKE 16424,65:POKE 16425,0:LPRINT :LPRINT :LPRINT
- 1160 T = 40 - (12+((LEN(I$))/2))
- 1170 LPRINT TAB(T);"DEPRECIATION ANALYSIS FOR ";I$
- 1180 LPRINT :LPRINT TAB(32);"DATE PREPARED: ";DP$
- 1190 LPRINT :LPRINT TAB(6);"INPUT DATA"
- 1200 LPRINT TAB(6);"----------"
- 1210 LPRINT :LPRINT TAB(6);"DATE OF PURCHASE: ";TAB(32);D$
- 1220 LPRINT TAB(6);"COST OF ITEM: ";TAB(32);"$";C
- 1230 LPRINT TAB(6);"USEFULL LIFE: ";TAB(32);L;"YEARS"
- 1240 LPRINT TAB(6);"DEPRECIATION RATE: ";TAB(31);R$
- 1250 LPRINT
- 1260 LPRINT TAB(6);"DEPRECIATION CALCULATIONS"
- 1270 LPRINT TAB(6);"-------------------------"
- 1280 LPRINT
- 1290 Y = 1899+YY
- 1300 IF B = 1 THEN 1410
- 1310 IF A = 1 THEN LPRINT TAB(6);" YEAR";TAB(16);"INVESTMENT CREDIT";
- 1320 IF A = 1 AND ED >< 0 THEN LPRINT TAB(37);"EXTRA FIRST YEAR DEPRECIATION"
- 1330 IF F = 1 THEN LPRINT TAB(6);" YEAR";TAB(16);"INVESTMENT CREDIT"
- 1340 IF A = 1 THEN LPRINT TAB(6);" ----";TAB(16);"-----------------";
- 1350 IF A = 1 AND ED >< 0 THEN LPRINT TAB(37);"-----------------------------"
- 1360 IF F = 1 THEN LPRINT TAB(6);" ----";TAB(16);"-----------------"
- 1370 CY = 1
- 1380 IF A = 1 THEN LPRINT TAB(6);Y+CY;:LPRINT TAB(16)USING"$$######.##";IC;
- 1390 IF A = 1 AND ED >< 0 THEN LPRINT TAB(37)USING "$$######.##";ED
- 1400 IF F = 1 THEN LPRINT TAB(6);Y+CY;:LPRINT TAB(16)USING "$$######.##";IC
- 1410 LPRINT:LPRINT TAB(6);" YEAR";TAB(16);"DEPRECIATION"
- 1420 LPRINT TAB(6);" ----";TAB(16);"------------"
- 1430 IF F = 1 THEN 1470
- 1440 IF F = 1 THEN 1480
- 1450 IF A = 1 THEN 1460 ELSE 1470
- 1460 IF LY = 0 THEN 1470 ELSE 1480
- 1470 LOOP = L:GOTO 1490
- 1480 LOOP = L+1
- 1490 FOR CY = 1 TO LOOP
- 1500 LPRINT TAB(6);Y+CY;:LPRINT TAB(16)USING "$$######.##";D(CY)
- 1510 NEXT CY
- 1520 IF CV <= 0 THEN 1540
- 1530 LPRINT :LPRINT TAB(6);"SALVAGE VALUE AT END OF";CY+Y-1; " IS ";:LPRINT USING"$$######.##";CV
- 1540 POKE 14312,12
- 1550 INPUT "DO YOU WANT ANOTHER PRINTOUT ";Z$
- 1560 IF Z$ = "Y" THEN 1120 ELSE 10
- 1570 REM ****************** DETERMINE YEAR/TYPE DEPRECIATION ******************
- 1580 CLS:PRINT:PRINT "PLEASE SELECT TYPE OF DEDUCTION/DEPRECIATION THAT YOU "; "WANT":PRINT:PRINT
- 1590 PRINT TAB(10);"1 MAXIMUM SHORT TERM DEDUCTIONS/DEPRECIATION"
- 1600 PRINT
- 1610 PRINT TAB(10);"2 LONG TERM DEPRECIATION"
- 1620 PRINT:PRINT
- 1630 INPUT "PLEASE ENTER THE NUMBER OF YOUR SELECTION: ",Z7
- 1640 IF YY = 81 THEN 1690
- 1650 IF YY = 82 OR YY = 83 THEN 1720
- 1660 IF YY = 84 OR YY = 85 THEN 1820
- 1670 IF YY > 85 THEN 1930
- 1680 REM ********************* 1981 DEPRECIATION ******************************
- 1690 ED = 0:C1 = C
- 1700 IF Z7 = 1 THEN 2170 ELSE 2580
- 1710 ************************* 1982/83#EPRECIATION ***************************
- 1720 ED = 0:C1 = 0
- 1730 IF Z7 = 1 THEN 1740 ELSE 2580
- 1740 IF C > 5000 THEN D(1) = 5000 ELSE 1780
- 1750 IF C > 5000 THEN C1 = C
- 1760 IF C > 5000 THEN C = C - 5000
- 1770 GOTO 2170
- 1780 R$ = " 100% WRITE OFF"
- 1790 IF C < 5001 THEN D(1) = C
- 1800 B = 1
- 1810 GOTO 730
- 1820 REM ********************* 1984/85 DEPRECIATION ***************************
- 1830 ED = 0:C1 = C
- 1840 IF Z7 = 1 THEN 1850 ELSE 2580
- 1850 IF C > 7500 THEN D(1) = 7500 ELSE 1890
- 1860 IF C > 7500 THEN C1 = C
- 1870 IF C > 7500 THEN C = C - 7500
- 1880 B = 1:GOTO 2170
- 1890 IF C < 7501 THEN D(1) = C ELSE 2170
- 1900 R$ = " 100$ WRITE OFF"
- 1910 B = 1
- 1920 GOTO 730
- 1930 REM ********************** 1986 AND BEYOND DEPRECIATION ******************
- 1940 ED = 0:C1 = C
- 1950 IF Z7 = 1 THEN 1960 ELSE 2580
- 1960 IF C > 10000 THEN D(1) = 10000 ELSE 2000
- 1970 IF C > 10000 THEN C1 = C
- 1980 IF C > 10000 THEN C = C - 10000
- 1990 B = 1:GOTO 2170
- 2000 IF C < 10001 THEN D1 = C ELSE 2170
- 2010 R$ = " 100% WRITE OFF"
- 2020 B = 1
- 2030 GOTO 730
- 2040 REM ********************** 5 YEAR ASSET COST RECOVERY SYSTEM *************
- 2050 CY = 1:F1 = 1
- 2060 D(CY) = D(1) + C*.15
- 2070 CY = 2
- 2080 D(CY) = .22*C
- 2090 FOR CY = 3 TO 5
- 2100 D(CY) = .21*C
- 2110 NEXT CY
- 2120 CV = 0
- 2130 IC = .1*C
- 2140 F = 1:C = C1
- 2150 R$ = " ASSET RECOVERY SYSTEM"
- 2160 GOTO 730
- 2170 REM ******************** ACCELERATED USEFULL LIFE SELECTION **************
- 2180 CLS:PRINT :PRINT "PLEASE SELECT TYPE OF LIFE/USE FROM THE FOLLOWING LIST"
- 2190 PRINT :PRINT
- 2200 PRINT TAB(10);"1) 3 YEAR CLASS PROPERTY (AUTO'S,LIGHT TRUCKS,MACHINERY,"; "R&D EQUIPMENT)"
- 2210 PRINT
- 2220 PRINT TAB(10);"2) 5 YEAR CLASS PROPERTY (COMPUTERS, MOST OFFICE FURNITURE," ;" HEAVY DUTY",TAB(19);"TRUCKS & MACHINERY,AGRICULTURAL STRUCTURES)"
- 2230 PRINT
- 2240 PRINT TAB(10);"3) 10 YEAR CLASS PROPERTY (PUBLIC UTILITY & RAILROAD "; "PROPERTY",TAB(19);"AND SOME REAL PROPERTY)"
- 2250 PRINT
- 2260 PRINT TAB(10);"4) 15 YEAR CLASS PROPERTY (MOSTLY PUBLIC UTILITIES)"
- 2270 PRINT
- 2280 PRINT TAB(10);"5) 15 YEAR, 175% DEP. RATE FOR REAL PROPERTY"
- 2290 PRINT :PRINT
- 2300 INPUT "PLEASE ENTER THE NUMBER OF YOUR SELECTION: ",Z
- 2310 IF Z = 1 THEN L = 3:GOTO 2490
- 2320 IF Z = 2 THEN L = 5:GOTO 2040
- 2330 IF Z = 3 THEN L = 10:GOTO 2690
- 2340 IF Z = 4 THEN L = 15:GOTO 3130
- 2350 IF Z = 5 THEN L = 15:GOTO 2870
- 2360 IF Z > 5 THEN 2170
- 2370 REM ******************* STRAIGHT LINE DEPRECIATION ***********************
- 2380 IC = .1*C:ED = 0
- 2390 F = 1
- 2400 CY = 1
- 2410 D(CY) = C/L*(FY/12)
- 2420 FOR CY = 2 TO L
- 2430 D(CY) = C/L
- 2440 NEXT CY
- 2450 CY = L+1
- 2460 D(CY) = C/L*(LY/12)
- 2470 R$ = " STRAIGHT LINE"
- 2480 GOTO 730
- 2490 REM ****************** 3 YEAR ACRS ***************************************
- 2500 F1 = 1
- 2510 D(1) = D(1) + .25*C
- 2520 D(2) = .38*C
- 2530 D(3) = .37*C
- 2540 CV = 0:IC = .06*C:F = 1:R$ = " ASSET COST RECOVERY SYSTEM"
- 2550 C = C1
- 2560 GOTO 730
- 2570 END
- 2580 REM ************ LONG TERM USEFUL LIFE SELECTION *************************
- 2590 CLS:PRINT:PRINT "PLEASE SELECT TYPE OF USEFULL LIFE FROM THE FOLLOWING "; "LIST"
- 2600 PRINT TAB(10);"1 LONG TERM - 12 YEARS"
- 2610 PRINT TAB(10);"2 LONG TERM - 25 YEARS"
- 2620 PRINT "PLEASE ENTER NUMBER OF YOUR SELECTION"
- 2630 INPUT Z
- 2640 IF Z = 1 THEN L = 12:GOTO 2370
- 2650 IF Z = 2 THEN L = 25:GOTO 2370
- 2660 IF Z > 2 THEN 2580
- 2670 GOTO 2580
- 2680 REM ****************** 10 YEAR ACRS **************************************
- 2690 F1 = 1:CY = 1
- 2700 D(CY) = D(1) + .08*C
- 2710 CY = 2
- 2720 D(CY) = .14*C
- 2730 CY = 3
- 2740 D(CY) = .12*C
- 2750 FOR CY = 4 TO 6
- 2760 D(CY) = 9.999999E-02*C
- 2770 NEXT
- 2780 FOR CY = 7 TO 10
- 2790 D(CY) = 8.999999E-02*C
- 2800 NEXT
- 2810 CV = C
- 2820 IC = C/10
- 2830 F = 1:C = C1
- 2840 R$ = "ASSET RECOVERY SYSYEM"
- 2850 GOTO 730
- 2860 REM ********************* 15 YEAR, 175% REAL PROPERTY *******************
- 2870 FY = 13 - MM
- 2880 LY = 12 - FY
- 2890 R$ = " 175% ACRS FOR REAL PROPERTY"
- 2900 A = 1:ED = 0
- 2910 CV = 0
- 2920 C = C1:IC = 0
- 2930 RESTORE
- 2940 FOR J = 1 TO MM
- 2950 FOR I = 1 TO 16:READ D(I):NEXT I
- 2960 NEXT J
- 2970 FOR I = 1 TO 16
- 2980 D(I) = C*D(I)/100
- 2990 NEXT I
- 3000 GOTO 700
- 3010 DATA 12,10,9,8,7,6,6,6,6,5,5,5,5,5,5,0
- 3020 DATA 11,10,9,8,7,6,6,6,6,6,5,5,5,5,5,0
- 3030 DATA 10,11,9,8,7,6,6,6,6,5,5,5,5,5,5,1
- 3040 DATA 9,11,9,8,7,6,6,6,6,6,5,5,5,5,5,1
- 3050 DATA 8,11,10,8,7,7,6,6,5,5,5,5,5,5,5,2
- 3060 DATA 7,11,10,8,7,7,6,6,6,5,5,5,5,5,5,2
- 3070 DATA 6,11,10,9,8,7,6,5,5,5,5,5,5,5,5,3
- 3080 DATA 5,11,10,9,8,7,6,6,5,5,5,5,5,5,5,3
- 3090 DATA 4,11,10,9,8,7,6,6,5,5,5,5,5,5,5,4
- 3100 DATA 3,11,10,9,8,7,6,6,6,5,5,5,5,5,5,4
- 3110 DATA 2,11,10,9,8,7,6,6,6,6,5,5,5,5,5,4
- 3120 DATA 1,12,10,9,8,7,6,6,6,5,5,5,5,5,5,5
- 3130 REM *********************** 15 YEAR ACRS *********************************
- 3140 CY = 1
- 3150 F1 = 1
- 3160 D(CY) = D(1) + .05*C
- 3170 CY = 2
- 3180 D(CY) = 9.999999E-02*C
- 3190 CY = 3
- 3200 D(CY) = 8.999999E-02*C
- 3210 CY = 4
- 3220 D(CY) = .08*C
- 3230 FOR CY = 5 TO 6
- 3240 D(CY) = .07*C
- 3250 NEXT
- 3260 FOR CY = 7 TO 15
- 3270 D(CY) = .06*C
- 3280 NEXT
- 3290 CV = 0
- 3300 IC = .1*C
- 3310 F = 1:C = C1
- 3320 R$ = "ASSET RECOVERY SYSTEM"
- 3330 GOTO 730
- D(CY) = .06*C
- 3280 NEXT
- 3290 CV = 0
- 3300 IC = .1*C
- 3310 F = 1:C = C1
- 3320 R$ = "ASSET RECOV