文章基本信息

标题：Development of a Simulation Software for Plant Asset Depreciation Computation Using Modified Accelerated Cost Recovery System
本地全文：下载
作者：Basil Olufemi Akinnuli ; Oluwole Timothy Ojo
期刊名称：Open Access Library Journal
印刷版ISSN：2333-9705
电子版ISSN：2333-9721
出版年度：2018
卷号：5
期号：3
页码：1-9
DOI：10.4236/oalib.1104419
语种：English
出版社：Scientific Research Pub
摘要：This work presents the computation of depreciation under Modified Accelerated Cost Recovery System using simulation software developed for the purpose. The three case studies presented provide in-depth analysis and applications of the simulation software that was developed. The results from the three case studies proved that the investment of $900,000 by Virgin Atlantic airline to purchase three new aircrafts will be recovered in 8 years; Toyota’s investment of $152,000 in the automated assembly line will be recovered in 8 years while AEG’s investments in the two forklift trucks and crane will both be recovered in 8 years for the same reason. These results gave a quick insight for evaluating such an unstructured real life problem as depreciation (cost recovery) in organizations.
关键词：SimulationSoftwarePlant AssetDepreciation