ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker ‘Module; 4 Replacement Rnabypin , ™ Fesblury ablenw boud thonogemank ushebbese bo new of more chhicknt eed nk ier tee) equipment Failure to moke auch ue do not raplact) decizion ak approprtale time may reezubk try allcusclousn oF Shut dousry ab cparcations This clax ab- deciziory peoblem conu> unde he cake gory ab- Replacement Analeyrir Tso imp. bem ured ty Replawment Anabyeia f 4 pa ushfch & bo be Sone gaa at Lo The aaaek preopozed to be replacement. pean ‘ Cmbued' ale sia fans time coo ashery da? ao & pexbon- med by Ut debérdere & no Longere to ee wed om bork percbomed may be caritd ask mith more d&cienty. by new madine. Sk may alae be decided ‘ushich ab the equipment bak “challenger. Ranson ab Replocmunt : Thee ase Ue concept. The boric rearony arce— © Pryical detorcrore ation. @ Obpdlercena @ Snade quasi,ANIRBAN'S DIGITAL LIBRARY Professional Pd? Maker (Hupical Vtordoreatfons | 7 Se ty dus to changes in phyzfoal condeki ory (breect) ob the anita. It may luad bo “increard oparcating and maintaining coak. Decceare in ob qwrevicr Teandere by the equiprne @ Obpolecencea: EUkeck inn chongea io en ubconment cuternal to art Te w becaure ab conturuosr improvernen in, tools os — preoductiory Oboolecences con be ab two bypor — @Funchional Obrolrcence . due to deceeare in demand ob He oulpuk “ab the anck, 30 0 Loakin TOMMOTULLE OCQUD. @ Economic Obaclecence ,: Due to prerena ab cider cares, copoble ab prods cirg at tous cork . @ Jrodequecy ? OP. I~ Park Fouing not Seebbiciont copacthy bo bus” cuwocent ancl cupected demand. fh Fanaper ob Peplocement Analypia : Raplaament Shaild be puxely bared on cconenrac, baskore Cin tous aby mony value) Velux ob the debenduc ahaild be bared on wordh af prank. Sunk Coat (meray apend an es ona, opecating cot che) ohould “Rae no chhect on any deazion abouk dekendere. When a decizionv taken © rot to raplor Ue debendee. The rerun c02t, Fas to bound ok CConomieANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker fagloanent Anelyal» bare uniqua: Ler a oa tim ob albrnative one equal. . Lhe iy uaing ony mathods thak us rove diacurred (onual equivalent back bubuoe worth backor, Feeent worch bactor) onalyaia dan bx mode * Many a lime Liver ob aldercnabi wo (new ond cudtin one oy Challange, ¥ Pabendoe) axe unequal. ~ eThe Hime Spend ouge ushich alberenakines axe compaxed ase called Shu dy parctod ov Planning Porizon. *-ungthvob (ner ab al inca oeing Shuclied con om eee an + eo baaia ab deberunining seiod, Mekhod ab _eatiration ab .Qnak bhous : * Albrcnalive liae is greater thory Qhudy perciod. Ly cithee uae ab implied ~e salvoge valeee concept. or anumed — eashklous bov the debrcik puciod. © Albnotine luce » las thon qual to Sheedy period Le A Cark-Mouws axe anamed te be rein unl the end ob the Shudy pectod, ea 6 Fudusee woreth’ ocracbiieta moy be weed and buku, woreth bor albscnaticts urith short tiue fon to be, calculated boy Study pextod, Implind Soll vaye value } Jk in unwed — capital cost ab’ the equipmunt or inumkmenk aldertnadiee? ak a point ob time Prion to dy complele Cercutce libe aANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker Qiloulakions ats Smphind + Solvoye value’. Bruwrtion: Fiat Cot P= 15000, abirnatinn Lue n, omy 5 «Salvage value “al the end ‘ab 5 year,” F-3000 . Gar: duck prio | r¥=3 , vale ab internat 412% Bind Che iniphied “Salva; valor. Sdution : a Tingbied Salvage lt Fon, Ue ‘kvo alternative (arly podtod ta B yeas ¥F-3000 ia. 2 o a ® f Sethe oe Cateye, i D2 Bao H Gower Whe n=5) Value end ab 6S yearea For bull Guarice Like Copikal “revcowwey cutbh raburuv, vale, annual nae amt. bor 5 * sed 15000 (%. 12 . 5) 5 2 11000 x |® 201402) a (40.12/41 — 3000 x» Gi 1 - 46t6% 3685.92 For Gkudy peciod, annual cquiralert value AE = (5000 (5. 1.0) —-F * (Mer. 3 = 13000 (%. ie) eae * (Ma i2. 8) 012° (1.12) OAD 2 x ba "15000 faa | G+012)5=3ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker a5 3928-816 000=F = RES fivoor =F +) Omt€ mae = 6240 0.416 E+ = 3328.%-— E340 OIE a FS 699807 — > 3082.92 — 6245.28—F* (0.296) => F* - 8636.35ANIRBAN'S DIGITAL LIBRARY Professional Pd? Maker Modula—03,, | A‘ N=3. equivalind ank~ ("p.12.8) 800 x 2a) AL N-2, quivalnd amt = OO (Faiz) Bez) x (M122) =A Ab n=4, & equinalink amt ~ ax 6.2) =A, Ae pk o yeare 3, total omd. ~ 1.000 + Ar So, p-(jo00+h) (6.2) Guuation: YOBY»g0 97280 IEP 1928? anes va ah: ° (pee een ee | Dia Ctr 200 —\0000 40000 A Peon tine, Preeaent Worekh abs the reecriplo : = 12280 Cs aie 4\ sro2e0l 12) (Pp. Preaend Worth ab dizkbustumunks = 40009 + 20000( Py, b. 1) * 1 9000( Pip. 5) quoting Hy bookh wr get, b=lO7%ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker Sunk to Felcemurk Reade; unky Conk ia tal Pak Shscat 4 by park ackions and are nok rctlevant co nay deaaion making. 850/fa. Naw Lathe ‘3 pusrchond ak Ra 1260000 - On percharing nu lathe did Lothe io obbowd to be token back bor Po vgocon.. R15 % Teake ab indecent jurbby the replacment. Sobvag value bien ase miata abe SoS old Machine ( Dibendhsc) # Rocchaud & years ago bor Re 400000 Like ob M/o bt. n= 2 yam Salvoge value - F= 2800 (obke 10 year) P= 60000 0006 Ole = 850 x (2.92.4 2.88) * “tap Now M/o challangere) maf Cost: P= 1280000 ny = (0. yeara Salvage value F= Re. 128000 talon Fos Old: Mf, Copikal reecomuy coat / CRR P (9%. in) —F(% in) + Fit i] 2 2 = 0000 0.15 C+ 0.15) a 509 { Ot 10.18) (4015)" 4 (aousP=s +E 12600 x 0.15 31093.02 1ANIRBAN'S DIGITAL LIBRARY Professional Pd? Maker = : f "4 ‘Oje'= "1618400" Ra. Tohad onrwad » Cost = 31093 .02-+1618400 PE He 9 g49493202 Rae OE haa Mle he Copikal recomy cork / cRR » (8%) -F Bp, bin) HF. x (2.60000 = 12-6000 LONBIGONEE ob 12.500 G5) 4 OS " 242908 2% Pa, : 400 Ofe = 80 (2.394145) a = 4308600 Ro Total annual Qst - 242908. BF + | 805600 1648508. 5% segue acemink becaur ab ines Gunkion,: A building installed a gerwrolor 50 yaro ak a cot ab Fe 920000 to provide the necoorny more no. ab urew the cazling Borab the dumand reiquubee- rrurk , cwoeny thir old genercator Pas sol vag. value as R> 360000 ond :c is ertimoled ak. de can te ured bee Sditioral BYP yb}, annual O/c.ab Ro zato Balvoge wale al the odab 250000 onda - tht time, tb Ue ld yereratos ia scebained 50 nw unit uh Ere “20me * Capoctty anil be puerchored ab | or coat abs 720000. Ik ia catimakd thot ch aneANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker Ube, binal Salvage volue ond Oe. axe Rap. ddyam | Ry 120000 ond Ra 240000 /yean. Another pos ” | to buy oO nw generator ab Capotily aby devo Sent undks cormbined’ and thia new unk “Roa inikioll cool ak Ro1280000 catimated Like ab 12 yearr> sith Re 160000 , Sodvage rolur al the crd abs thad time ond annual fc ab Ae 440000. : ‘ Biqgat wsbich opoclion SBould be decd ~conaidereeng intowt tak ab 15 7. Sel"? old Geerwxakor (50%) —_PlonT P= 360000 + News Ganarcator (60%) Tu = & yeoro ‘P- ¥. 20,000 Oa = 2.80,000 n= 10 yearn F-0 Oa = 2A00900_ , F = 1.20000 Tos Old Generator, cre =(P-F) (Ap.in) +Fxt 8 = (2ea000 —0) 0.16 (1-18) | +0 1.15% J = Ro 80.226.03 “et onnwal Cost-= CRR+%: = 0226.03 + 2 80000 oem =~ 360,226.08 . For. Nuus Generator, 6 Jakes Airwsol Qu = (-F) &. wn) +Fvy $0.0 = 600000 x 2.4% (15) 4 20008 4 2goodo WIBMAL 2 x16 poANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker 2 yeax, ° mal WL carl uth dime Lecled G0”) iF OC. alo 3)? 41,2000 Be NG = 377551,24 R 7 = Taal Annual “Cost = §60226.03 + 377501. 24 = FBVITT.27 Ro Plans, (Nuus Gerurcakor) 1007 Pe Re 1280000 0.0 = 440000 NeAZ Fe 60000 12, yor, | n) thir % + Toto Anruad Coot (P-F) (% is 21120000 “Aaya gan 0.15" #40000 = 670618.46%2 Qunhion: A monubocbusan pon to inal a rw equipment akin reeplaang ont ab tks prevent Tangible Poracnal Troe Fropchy bemporcaly altached to buildings lime Value time bunciory ond Becks nalue,: ou— Valun ob anda chonger sith time io Gu vokue time nb neu: unction. vuhudan, book value wud bo, repruannd inne undepriciaked volun ob- anv aunt Jew cabadabed ay birak cook ob amek mirur te dupctciation charg accamulotid till trot pootod oven ne) Mabods ob “‘ypetcichor: @ Sbreaight Lina Nhebhed (SL Mutied) Sous @ Acalaralsd Method Pine @ Unila ob yrotsction muthode. iohion: © Ta dipraciotion method. ® Yplotion fumond. .ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker Bory Voli Dian = T P=Tiak Coat ab ameb P T= Ube ob ack F- Salvage value By- Books valise ak the end ab yeare E 7 Dy = Depreciation duyeing’ yearc € i “ap ipacalan Gaga” Fat alin ak | | deveing arr | end: ab yo Siew (yee el a | oe | aa | i -D, 4 | Dy | PD | ee a) 2 Dz | eee 33 see Py) | Pe 2+ By) ! ' | { : ' | ' ' i ' \ | ' i Pp-(D+D,+. +41 & Ty ee | ee » x By= Po Zs } 1 Straight Line of QoL Mibbod db: Depreciation | Théy model arume thot volue als oh amb decxsas at 0 com. role Shope! Dagero" e teakt R- CDA B= Pf rH} .ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker “y=mme4e@ ay So, P= mn+& . meth + lope ob Whe Géeue: (Depraciation) - p- te Bar P: Bs Vapaciar during ony yore ,d,~ CF) P= Fouk Cost abs are C= Unebul Lhe aby aazet F = ofvage volin ab the end aby the dike By Books valu at Be ord obs yeare *t’ t 1 1 ' ' 1 Fad ab | Vapraciotion Change |) Books Valeux ofthe yeare | Duseing yearc End abs yearc ' aby aa Po a : 4 ery, pH, ) 2 @-F4, p-2 ey 3 CH oy | Pr ae) 1 1 & @ -¥) ie p-t Oty Guwakion: For on arsk Po 10900. F= 2000. n= Byearo Fined deprecia® Charege ‘bor onty yeare uring S=L method Air: Given, P-10000 , F- 2000, n= yaw De !oso = 2.000 = 1600 ParseANIRBAN'S DIGITAL LIB Professional Pd? 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Qi), so Ge 2nd yeore and 30 on, @ precio” charge chocing ony yeare > computecl b, m ng reate ab depreatay (bor the yeas) oils dik ab Geet coat ob amet ond bhe ' sobvage valeee ak bre end ab thes Lbe. f z p-F Dy “Ort x wuhuce, Ty = Libe ob arb in year. SOYD = Shim, ab yenren "Dagle Pe = (¥oase.. 2, tS 1D, = Repactokion Charge bor Ge boak year sh GF) SovD . > - —@-)_ (e-F) O&- sap kiat Cost Guteanion, = P.= 10000 F = 2000. Ra cr Fe ocean. bind cul the ceprecian adeduls uring 36YD. method. Bol": goyp ~ =8 Gai) -16 8 sep Thue, p= $5. (10000 2.000) = 2666.6% ae ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker p,- 82) (omo-2000) = 2433.98 Da- Ga) (10000-2000) = 4600 Ns GS ((c000 - 2000) = 1066.67 Dy x &=A) ((oo00 ~2000) = 533,33 Ula. ab: Production Mubbod P-F . {e 01 net ny v t eel eis ok pia(uete Conmumecl ching yeore ye nike ob Froduction (um uae. Lem depreciation Charge) Gusedion’ A Lake machine con produce about t Lakh | unily in Ub» aatimalid Like ab 6 yeaa, P= 60000 (biak Cort ob ie) ond tre Salvage valu ak the Dy= 400008 x ——S—— = 46000 a | Duysactokion charge “ty 1° yeare = Re 16000 Books valux in 1%* yeare = $0000 — (6000 ~ 34000ANIRBAN'S DIGITAL LIBRARY Professional Pef Maker PT Tae_depaciation Mubbed : " Raaunglion, as © Pepacia® Sekvdule iw bared on Tecovwry pexiod , reobhen Unov Urebul Like ab the amk. @ Halb yeorr convention ia vad to avid Usey large depreciation ducing the ee @ Bullching brom deckining by once method to hreorh Tuthod aby depracio™ bollound. © The ork % anumed to bully depriciated at Hx end ob the retcovery pudtod @ fay are cokegorned under db prropethy claw. @ The Schime & know an MACKS (Modibied Accearaed Coak retcowny Syekem) depeecio” mathod.ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker paige ppt OR tee te 8h aut hay a ein a tare AE an ere cst foole vadus ar the Machine Hoss Recipes age a \ 268-52 17.28, @ /rslsong 269) 011.52 txtdor. 419-28) = 6.91 en : Beprceialion ee 4 st Dpe_ ees } Frit 47-Q 0D | LCA) Stecs |) 100 -99.93 = 6e6F 233.23 safccerng 66-6 st | 60.09 -94.45 > 22.2% = 4 pel tag 22-22) ae lay 27 Ve is.8 e f re Leyes | ae ten 0 eae, | asen= 2ANIRBAN'S DIGITAL LIBRARY Professional Pdf Maker