Handbook of Civil Engineering Calculations

xxvi Contents

Combination of Time- and Use-Depreciation

Methods ............................................................. 9.21

Effects of Depreciation Accounting on Taxes and

Earnings ............................................................. 9.22

Depletion Accounting by the Sinking-Fund Method ...... 9.23

Income from a Depleting Asset .................................... 9.23

Depletion Accounting by the Unit Method ..................... 9.24

Cost Comparisons of Alternative Proposals ......................... 9.24

Determination of Annual Cost of an Asset .................... 9.25

Minimum Asset Life to Justify a Higher Investment ...... 9.26

Comparison of Equipment Cost and Income

Generated .......................................................... 9.26

Selection of Relevant Data in Annual-Cost Studies ...... 9.27

Determination of Manufacturing Break-Even Point ....... 9.28

Cost Comparison with Nonuniform Operating

Costs .................................................................. 9.28

Economics of Equipment Replacement ........................ 9.29

Annual Cost by the Amortization (Sinking-Fund-

Depreciation) Method ......................................... 9.31

Annual Cost by the Straight-Line-Depreciation

Method ............................................................... 9.31

Present Worth of Future Costs of an Installation .......... 9.32

Determination of Capitalized Cost ................................ 9.33

Capitalized Cost of Asset with Uniform Intermittent

Payments ........................................................... 9.33

Capitalized Cost of an Asset with Nonuniform

Intermittent Payments ........................................ 9.34

Stepped-Program Capitalized Cost .............................. 9.35

Calculation of Annual Cost on After-Tax Basis ............. 9.36

Cost Comparison with Anticipated Decreasing

Costs .................................................................. 9.37