석유화학 제조설비의 경제적 감가상각률 산정

Estimation of mortality behavior of a industrial property are useful for calculating depreciation and making management decisions relating to property. The common methods of computing depreciation require an estimation of service life, and some methods may require an estimate of life expectancy. Estimation of service life and life expectancy can be computed from a smoothed and extended life table of original life tables developed through life analysis techniques. Several actuarial techniques are available to construct a life table for depreciation application. Of these methods, the graphic approach and graduation by mathematical formula are the most widely used in the field of depreciation. A commonly used technique of smoothing and of extending the life table is to fit a Iowa type survivor curves to the observed retirement rate by the least square method. In this paper, estimates of depreciation rate based on directly observed data of the domestic petrochemical equipments are presented.