BG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안
A Study on the Estimation of Economic Depreciation Rate on Industrial Property Using Broad Group Procedure
오현승(한남대학교); 권세혁(한남대학교); 조진형(금오공과대학교)
35권 1호, 148~153쪽
초록
When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such items may be more efficient than depreciating each item separately. Several different depreciation systems may be used for group depreciation. If the life of each vintage in an account are not estimated, then the BG procedure can be used; the BG procedure puts all vintages of the same type of property into a single broad group for depreciation purposes. In this case, only an estimate of the PASL and the net salvage ratio for all the property in the broad group is needed to calculate the depreciation charge.
Abstract
When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such items may be more efficient than depreciating each item separately. Several different depreciation systems may be used for group depreciation. If the life of each vintage in an account are not estimated, then the BG procedure can be used; the BG procedure puts all vintages of the same type of property into a single broad group for depreciation purposes. In this case, only an estimate of the PASL and the net salvage ratio for all the property in the broad group is needed to calculate the depreciation charge.
- 발행기관:
- 한국산업경영시스템학회
- 분류:
- 산업공학