Engineering Economic Analysis - 8th Edition工程经济分析-第八版.pptVIP

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Engineering Economic Analysis - 8th Edition工程经济分析-第八版.ppt

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Engineering Economic Analysis - 8th Edition工程经济分析-第八版

EGR 403 - Cal Poly Pomona - SA13 Chapter 10 - Depreciation Click here for Streaming Audio To Accompany Presentation (optional) EGR 403 Capital Allocation Theory Dr. Phillip R. Rosenkrantz Industrial Manufacturing Engineering Department Cal Poly Pomona EGR 403 - Cal Poly Pomona - SA13 EGR 403 - Cal Poly Pomona - SA13 * EGR 403 - The Big Picture Framework: Accounting Breakeven Analysis “Time-value of money” concepts - Ch. 3, 4 Analysis methods Ch. 5 - Present Worth Ch. 6 - Annual Worth Ch. 7,7A,8 - Rate of Return (incremental analysis) Ch. 9 - Benefit Cost Ratio other methods Refining the analysis Ch. 10, 11 - Depreciation Taxes Ch. 12 - Replacement Analysis EGR 403 - Cal Poly Pomona - SA13 * Basic Aspects of Depreciation An important component in computing income taxes. For tax purposes: Depreciation is the systematic allocation of the cost of an asset spread over its depreciable life. EGR 403 - Cal Poly Pomona - SA13 * DepreciationDefinition - A decrease in value. In an economic context Market value Value to the owner In an accounting context a systematic allocation of the cost of an asset over its depreciable life. Depreciable life is related to Deterioration Obsolescence EGR 403 - Cal Poly Pomona - SA13 * Depreciation and Expenses Expenses - subtracted from business revenues as they occur (time frame one year). Labor Utilities Materials Insurance, etc. Depreciation - subtracted from business expenses over time as the asset is used up (applies to assets with 1 year useful life). Machinery Installation costs EGR 403 - Cal Poly Pomona - SA13 * Depreciation for Tax Purposes Depreciable life - the period over which an asset is depreciated (recovery period). Depreciation is a non-cash cost - money does not change hands during the recovery period. (Note: The asset is already paid for or money has been borrowed and principal interest payments are being made.) Depreciation is used to allocate an asset’s loss of value over time. Depreciation is deducted from r