• Journal of Korean Society of Industrial and Systems Engineering
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• v.36 no.1
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• pp.53-57
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• 2013

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 calendar years by the ELG depreciation systems.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.37 no.1
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• pp.115-119
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• 2014

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.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.35 no.1
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• pp.148-153
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• 2012

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.

• The Journal of Korean Academy of Prosthodontics
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• v.34 no.2
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• pp.246-265
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• 1996

After adjusting glazed surface of laminate veneer porcelain by reduction in the clinical procedure, an additional polishing procedure is required to smoothen the roughened surface by reduction, as it is difficult to glaze it again in the furnace. In this study, four kinds of laminate veneer porcelain were ground with diamond points as done in the clinical procedure. The adjusted porcelain surface was polished with Durawhite stone, Ceramiste points, Exa cerapol, Porcelain polishing wheel, Diamond polishing paste. The degree of surface roughness was evaluated with SEM and profilometer at each step, The self glazed surface and the glazed surface with glazing powder were compared with the polished surface and surface roughness of four kinds of laminate veneer porcelain according to the polishing method and step were obserbed. The following results were obtained : 1. There was no difference in the average surface roughness Ra value and the surface roughness obserbed under SEM according to the polishing methods and steps used, among the four kinds of laminate veneer porcelain including Colorlogic, Exelco, Vintage, and Vitadur alpha product. 2. Due to porosities, the surface in the course of polishing by polishing instruments was rougher than the glazed surface, evaluated with a SEM. 3. Insta-Glaze diamond polishing paste has no statistical difference with self glazed group 1, although it has a lower value in average surface roughness Ra value. 4. Group 2 which was glazed with galzing powder was lowest in view of SEM, but it revealed higher surface roughness Ra value than group 1, the glazed surface and group 8, polished by diamond polishing paste, due to surface waveness. 5. Proper surface smoothness could not be in the surface roughness analysis of SEM and profilometer by Shofu laminate polishing kit composed of Diamond point, Durawhite stone and Ceramiste points. Based on the results of this study, the following conclusions can be drawn. We obtain low surface roughness than glazed surface by polishing instruments, but not perfect results clinically. In order to obtain a perfect clinical result or a surface smoothness comparable to glazed porcelain there is a need for further improvement of porcelain materials, condensa-tion techniques, polishing instruments and polishing methods. Furthermore card should be taken not to breakdown the glazed surface during the clinical and laboratory procedure.