유형고정자산 감정을 위한 내용연수 산정

서지정보

ㆍ발행기관 : 한국산업경영시스템학회 ㆍ수록지정보 : 산업경영시스템학회지 / 41권 / 2호
ㆍ저자명 : 오현승, 이세재, 권정훈, 정남용, 조진형

목차

1. 감정을 위한 내용연수
2. 감정을 위한 ASL 산정에 필요한 주요 변수
2.1 자산의 취득가
2.2 취득 일시
2.3 물가변동
2.4 감가상각
2.5 가치평가의 현재 수준
3. 유형고정자산 내용연수 추정에 관한 이론적배경
3.1 사용연수(Service life)개요
3.2 Iowa 곡선을 일탈하는 ASL의 경우
4. 감정을 위한 내용연수의 개념
4.1 내용연수의 기준은 ASL이다
4.2 고려사항
4.3 감정을 위한 내용연수
4.4 회계, 조세, 감정, 국부, 사용상의 내용연수
5. 국부통계 자료에 의한 자산의 내용연수 산정
6. 1997년 국부통계 자료에 의한 내용연수 산정절차
7. 결 론
References

영어 초록

Although the 1997 Raw Data of the National Wealth Statistical Survey (South Korea) is timely 20-year-old data, it is meaningful as a benchmarking in the capital stock estimations of Korea, which is estimated by PIM (permanent inventory method). In the case of machinery/equipment, it is the data that can analyze in depth the changes in the industrial structure of Korea. In the case of ASL (average service life) which has economic concept, since the change of ASL is not so large, ASL yielded by the Raw Data of the 1997 National Wealth Statistical Survey is meaningful as reference value for the ASL estimated by the Bank of Korea and the National Statistical Office. As you know Japan has changed its service life due to changes in its industrial structure. However, many of its assets are still used for the years indicated in Showa (before 1989). The same trend with other countries such as Japan. However, the United States is constantly devoted to assessing the useful ASL and value of assets by distinguishing between the Hulten-Wykoff models and those not. Korea has also benchmarked the useful ASL of the United States and Japan when it conducted its own survey every 10 years by due diligence until 1997.
In this study, the ‘constraint’ Iowa curve estimation by the Raw Data of the 1997 National Wealth Statistical Survey is based on the age records of the assets and the maximum age of the assets appropriately derived. And then we made modified Iowa curve by smoothing. From this modified one, we suggested ASL by asset.
After 1997, the vintage disposal data directly were collected by the National Statistical Office with Oh Hyun Seung, Cho Jin Hyung, in order to estimate the useful ASL. Since then, the B/S team of the Economic and Statistics Bureau of the Bank of Korea has been working on a new concept of content training.

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