Journal of Korean Society of Industrial and Systems Engineering (산업경영시스템학회지)

Society of Korea Industrial and System Engineering (한국산업경영시스템학회)
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A Study on the Estimation of Economic Depreciation Rate on Industrial Property Using Broad Group Procedure

BG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안

  • Oh, H.S. (Department of Industrial & Management Engineering, Hannam University) ;
  • Kwon, S.H. (Department of Statistics, Hannam University) ;
  • Cho, J.H. (Division of Industrial Engineering, Kumoh Institute of Technology)
  • 오현승 (한남대학교 공과대학 산업경영공학과) ;
  • 권세혁 (한남대학교 경상대학 비즈니스통계학과) ;
  • 조진형 (금오공과대학교 산업공학부)
  • Received : 2012.02.26
  • Accepted : 2012.03.05
  • Published : 2012.03.31
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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.

Keywords

References

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