Handbook of Civil Engineering Calculations

Calculation Procedure: Compute the rate of depreciation Under the double-declining-balance method, depreciation is initially ch ...

third year, 2250; fourth year, 1750; fifth year, 1500 units. If the depreciation is ascribable to use rather than the effects of ...

Compute the annual depreciation Take the product of the depreciation charge per depreciation unit and the annual depreci- ation ...

EFFECTS OF DEPRECIATION ACCOUNTING ON TAXES AND EARNINGS The QRS Corp. purchased capital equipment for use in a 5-year venture. ...

income is highest in the first year and then gradually declines. Therefore, the interest earned through the purchase of bonds is ...

Compute the annual income required Combine the annual return on the invested capital with the reserve-fund deposit to obtain th ...

Notational System Here P = initial cost of asset acquired in the proposed scheme; L ~ salvage value of the as- set; N= life of a ...

MINIMUM ASSET LIFE TO JUSTIFY A HIGHER INVESTMENT The timber floor of a bridge is to be replaced, and consideration is being giv ...

SELECTION OF RELEVANT DATA IN ANNUAL-COST STUDIES An existing factory must be enlarged or replaced to accommodate new production ...

DETERMINATION OF MANUFACTURING BREAK-EVEN POINT A manufacturing firm has a choice between two machines to produce a product. The ...

FIGURE 4. Annual operating costs for machine B. Calculation Procedure: Compute the annual cost of machine A By using the capita ...

If the cost of a new machine remained constant during this time, at what date would it be most economical to replace the machine ...

ANNUAL COSTBY THEAMORTIZATION (SINKING-FUND-DEPRECIATIONUVIETHOD __^ A machine costs $30,000 and will be retired at the end of 8 ...

Present Worth of Future Costs A cost analysis of alternative schemes may be performed by computing the present worth of all expe ...

Capitalized Cost In computing the present worth of the costs associated with a proposed scheme, it is often advantageous to sele ...

Calculation Procedure: Convert the assumed repair costs to an equivalent series of uniform annual payments Assume that the repa ...

Convert the result of step 1 to an equivalent series of uniform annual payments Using the capital-recovery factor, we find the ...

Cost Comparisons with Taxation and Technological Advances In the preceding material, the costs of alternative proposals were com ...

(g/0(l - «SFP). With D 1 = $13,636, g = -$1363.64, i = 8 percent, and n = 10, D = $13,636 + (-$1363.64/0.08)[1 - 10(0.06903)] = ...

Equivalent annual costs for machine B FIGURE 6. Equivalent payments for 12-year analysis period. Compute the present worth of c ...