제조설비의 실제적 감가상각을 위한 경제적 감가상각률 추정방안

• 영문명: A Study on the Estimation of Economic Depreciation Rate on Industrial Property for Practical Depreciation
• 발행기관: 한국산업경영시스템학회
• 저자명: 오현승(H. S. Oh) 권세혁(S. H. Kwon) 조진형(J. H. Cho)
• 간행물 정보: 『산업경영시스템학회지』제37권 제1호, 115~119쪽, 전체 4쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2014.03.31

영문 초록

When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such item may be more efficient than depreciating each item separately. Also, predicting the service life of a specific individual unit is very difficult to do with any degree of accuracy. Estimating the probable average service life (PASL) of many units (or dollars) is not an easy task; however, an average life of many units can probably be predicted with a much higher degree of accuracy than the life of some particular unit. Using the average of many units allows for some units having relatively short lives and some units having relatively long lives without specifying whether a particular unit will have a short or a long life. If the life of each vintage in an account are not estimated, then the broad group procedure can be used. The broad group procedure depreciates the several vintage in an account as a single group. The PASL for this procedure is the estimate of the average of lives of the individual dollars in the group. If the estimated PASL's of the vintages are not the same, then a weighted average PASL would have to be calculated for each calendar year. In this paper, we illustrate the calculations of accrual rates and the annual depreciation charge for each of the calendar years by the broad group depreciation procedure.

목차

Abstract

1. 서론

2. 경제적 감가상각 방법

3. 사례연구

4. 결론

References

키워드

Depreciation Procedure Broad Group Procedure Equal Life Group Procedure