| Title |
A Study on the Improvement of Depreciation Management for Construction Equipment Considering Economic Efficiency |
| DOI |
https://doi.org/10.12652/Ksce.2012.32.4D.357 |
| Keywords |
건설중장비;감가상각;세법;물가지수;정액법;정률법 construction equipment;depreciation;tax law;price index;straight-line method;declining balance method |
| Abstract |
Construction equipment has applied to depreciation over the years, however, the price index for construction equipment is not properly reflected in existing quantity per unit and the local tax law. Thus, this study shows the analysis of the corporate tax law, the local tax law and business accounting standards, characteristics of the domestic depreciation system and depreciation methods, and the capital recovery factor of construction equipment applying the theory for economic efficiency. It also presents cases of depreciation on the basis of quantity per unit and tax law using straight-line depreciation method and declining balance method. It is proposed that the relations of the application system of permissible period for construction equipment and the existing system be explained and the application system of permissible period for construction equipment be imposed. Furthermore, it proposes the development of depreciation tables of construction equipment monthly expenses based on the domestic price index and applications. In addition of that, it proposes the analysis of pros and cons of the methods suggested and application limits of the study and subsequent improvement plans. This study should reflect more rational and objective reality in quantity per unit and tax law. |