TAILIEUCHUNG - SAS/ETS 9.22 User's Guide 302

SAS/Ets User's Guide 302. Provides detailed reference material for using SAS/ETS software and guides you through the analysis and forecasting of features such as univariate and multivariate time series, cross-sectional time series, seasonal adjustments, multiequational nonlinear models, discrete choice models, limited dependent variable models, portfolio analysis, and generation of financial reports, with introductory and advanced examples for each procedure. You can also find complete information about two easy-to-use point-and-click applications: the Time Series Forecasting System, for automatic and interactive time series modeling and forecasting, and the Investment Analysis System, for time-value of money analysis of a variety of investments | 3002 F Chapter 50 Investments 2. Enter 50000 for the Cost. 3. Enter 2000 for the Year of Purchase. 4. Enter 10 for the Useful Life. 5. Enter 0 for the Salvage Value. You must specify the depreciation before generating the depreciation schedule. After you have specified the depreciation click Create Depreciation Schedule to generate a depreciation schedule like the one displayed in Figure . Figure Creating a Depreciation Schedule The default depreciation method is Declining Balance with Conversion to Straight Line . Try the following methods to see how they each affect the schedule Straight Line Sum-of-years Digits Declining Balance without conversion to Straight Line It might be useful to compare the value of the boat at 5 years for each method. A description of these methods is available in the section Depreciation Methods on page 3067. Depreciation Tasks F 3003 Using the Depreciation Table Sometimes you want to force the depreciation rates to be certain percentages each year. This option is particularly useful for calculating modified accelerated cost recovery system MACRS depreciations. The United States Tax Reform Act of 1986 set depreciation rates for an asset based on an assumed lifetime for that asset. Since these lists of rates are important to many people Investment Analysis provides SAS data sets for situations with yearly rates using the half-year convention . Find them at where refers to the class of the property. For example use for a fifteen-year property. When using the MACRS with the Tax Reform Act tables you must set the Salvage Value to zero. Suppose you want to compute the depreciation schedule for the commercial fishing boat described in the section Depreciation Tasks on page 3001. The boat is a ten-year property according to the Tax Reform Act of 1986. To employ the MACRS depreciation from the Depreciation dialog box follow these steps 1. Select the Depreciation Table option within the Depreciation .

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