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Once the UserForm is displayed, the user interacts with it selecting an item from a ListBox, clicking a CommandButton, and so on. In official terminology, the user causes an event to occur. For example, clicking a CommandButton raises the Click event for the CommandButton. You will need to write procedures that are executed when these events occur. These procedures are sometimes known as event-handler procedures.

Subsequent months or years of depreciation would be calculated in the same manner by using the depreciation rate per mile multiplied by the miles driven. In a generic sense, both straight line and units of production methods are based on the consumption of a depreciable asset. Time periods is the basis for straightline depreciation. Units of production uses units as the basis of use or consumption during a time period. The production method estimates the life of the depreciable asset, as does the straight-line method, and is useful for budgeting purposes. Like straight-line, units of production provide the ability to create accelerated depreciation expense charges. Sum-of-the-Years -Digits Depreciation Commonly called SYD, sum-of-the-years -digits depreciation is an accelerated depreciation method that allows greater amounts of depreciation to be expensed in the early years of a depreciable asset s life. An accelerated method presumes that an asset becomes less and less efficient over its life. Thus, it allows the matching of depreciation to the efficiency loss of the asset over time. SYD determines the amount to be depreciated using a fraction multiplied by the cost minus the residual value. The maximum years of a depreciable asset s life becomes the numerator in the first year and then reduces the numerator by one in each subsequent year of the asset s life. The denominator of the fraction is found by summing the years of an asset s life, or by using an equation. An example using each method of determining the denominator will be based on equipment, which is purchased for $34,200 with a life of five years and a residual value of $600: Yr 1 Yr 2 3 Yr 3 Additive function: 6 Yr 4 10 Yr 5 15 is the denominator

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