ELG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안

• 영문명: A Study on the Estimation of Economic Depreciation Rate on Industrial Property Using Equal Life Group Procedure
• 발행기관: 한국산업경영시스템학회
• 저자명: 오현승(H. S. Oh) 권세혁(S. H. Kwon) 성일석(I. S. Sung) 조진형(J. H. Cho)
• 간행물 정보: 『산업경영시스템학회지』제36권 제1호, 53~57쪽, 전체 5쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2013.03.31

영문 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 ca lendar years by the ELG depreciation systems.

목차

Abstract

1. 서 론

2. 경제적 감가상각 방법

3. 사례연구

4. 결 론

References

키워드

Depreciation Procedure Vintage Group Procedure Equal Life Group Procedure