ELG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안
A Study on the Estimation of Economic Depreciation Rate on Industrial Property Using Equal Life Group Procedure
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
Several different depreciation systems may be used for group depreciation. The vintage group procedure treats the same type of property placed in service during the same year as a distinct group for depreciation purposes; therefore an estimate of the probable average service life and net salvage ratio(s) of each individual vintage is necessary. The vintage group procedure calculates an accrual rate for each vintage and the accrual rate for an account for specific calendar year is the weighted average vintage accrual rate for that calendar year. A further refinement would be to divide each vintage into groups such that all of the dollars in a group have the same estimated life-an equal life group (ELG). Then each ELG is depreciated over its estimated life. The effect is to recover each dollar over the estimated number of years it is in service. Each vintage is divided into several equal life groups (ELGs) such that all the property in a specific ELG has the same estimated life. The accrual rate for each ELG is based on the estimated life of that ELG. The vintage accrual rate for a specific year is the weighted average ELG accrual rate for that calendar year. In this paper, we illustrate the calculations of vintage accrual rates for each of the calendar years by the ELG depreciation systems.
Abstract
Several different depreciation systems may be used for group depreciation. The vintage group procedure treats the same type of property placed in service during the same year as a distinct group for depreciation purposes; therefore an estimate of the probable average service life and net salvage ratio(s) of each individual vintage is necessary. The vintage group procedure calculates an accrual rate for each vintage and the accrual rate for an account for specific calendar year is the weighted average vintage accrual rate for that calendar year. A further refinement would be to divide each vintage into groups such that all of the dollars in a group have the same estimated life-an equal life group (ELG). Then each ELG is depreciated over its estimated life. The effect is to recover each dollar over the estimated number of years it is in service. Each vintage is divided into several equal life groups (ELGs) such that all the property in a specific ELG has the same estimated life. The accrual rate for each ELG is based on the estimated life of that ELG. The vintage accrual rate for a specific year is the weighted average ELG accrual rate for that calendar year. In this paper, we illustrate the calculations of vintage accrual rates for each of the calendar years by the ELG depreciation systems.
참고문헌 (13)
- 조진형, "제조설비의 기술진부화에 따른 경제적 내용연수 추정", 산업경영시스템학회지, 34(1), pp.74~79 (2011), 한국산업경영시스템학회
- Cowles, H.A., "Valuation of Industrial Property : A Proposed Model", Engineering Economist, 23(3), pp.3~ (1978)
- Cowles, H.A., "Estimation Declining Operation", Engineering Economist, 31(2), pp.2~ (1986)
- Marston, A., "Engineering Valuation and Depreciation" (1979), Iowa State University Press
- 오현승, "국내 산업설비의 폐기율 추정", 산업경영시스템학회지, 25(4), pp.79~85 (2002), 한국산업경영시스템학회
- 오현승, "반도체 제조설비의 경제적 내용연수 산정", 산업경영시스템학회지, 30(4), pp.164~169 (2007), 한국산업경영시스템학회
- 오현승, "석유화학 제조설비의 경제적 감가상각률 산정", 산업경영시스템학회지, 32(1), pp.130~136 (2009), 한국산업경영시스템학회
- 오현승, "잔존수명을 활용한 제조설비의 경제적 감가상각률 추정방안", 산업경영시스템학회지, 33(3), pp.219~224 (2010), 한국산업경영시스템학회
- 오현승, "기술성장곡선을 활용한 생존모형 개발", 산업경영시스템학회지, 33(4), pp.167~177 (2010), 한국산업경영시스템학회
- 오현승, "BG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안", 산업경영시스템학회지, 35(1), pp.148~153 (2012), 한국산업경영시스템학회
- White, B. E., "Economic Forces of Retirement", Proceedings of the Iowa State University Regulatory Conference (1986)
- Winfrey, R., "Statistical Analysis of Industrial Property Retirement (Revised edition : ERI Bulletin 125)" (1967), Iowa State University Press
- Wolf, F., "Economic Forces of Retirement", Proceedings of the Iowa State University Regulatory Conference (1985)