Condition-Based Depreciation — The Engineering Perspective
Condition-Based Depreciation — The Engineering Perspective
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基于状态的折旧——工程角度
DOI：
10.1111/j.1835-2561.2004.tb00240.x
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发表时间：
2004
期刊：
影响因子：
--
通讯作者：
S. Howe
中科院分区：
文献类型：
--
作者：
S. Howe
基于状态的折旧（CBD）是一种计算维护和更新工作的方法，以确保基础设施资产网络保持其服务潜力。CBD方法需要根据详细的资产管理计划计算年金，该计划预测网络可预见生命周期内的工程计划，并将其与服务需求预测联系起来。生物多样性公约没有得到会计界的广泛接受，因为人们对假设所依据的方法及其应用的潜在问题感到关切。从工程专业（往往是这类资产的保管人）的角度分析了这些关切，并在一些案例研究中证明了这种方法的可行性。
Condition-based depreciation (CBD) is a method of accounting for the combined maintenance and renewal effort required to ensure infrastructure asset networks retain their service potential. CBD methods entail the calculation of an annuity based on detailed asset management plans, which forecast works programs over the foreseeable lifecycle of the network and link them to service need projections. CBD has not gained wide acceptance by the accounting profession, because of concerns about the methods underlying assumptions and potential problems with its application. These concerns are analysed from the perspective of the engineering profession (which is frequently the custodian of such assets), and the feasibility of the method demonstrated in a number of case studies.