After-Tax Equipment Replacement Analysis Using Discrete Transforms
作者:
L.C. Leung,
J.M. A. Tanchoco,
期刊:
IIE Transactions
(Taylor Available online 1984)
卷期:
Volume 16,
issue 2
页码: 152-158
ISSN:0740-817X
年代: 1984
DOI:10.1080/07408178408974680
出版商: Taylor & Francis Group
数据来源: Taylor
摘要:
Discrete transform theory has previously been shown to offer many operational advantages in the computation of the present worths of discrete cash-flow patterns. This paper extends its application to equipment replacement models. Terborgh's classical model is used as the basis. An after-tax analysis using the latest depreciation schedule based on the Economic Recovery Tax Act of 1982 is incorporated in the analysis. Included is an example on determining the optimal replacement life cycle.
点击下载:
PDF (318KB)
返 回