TAILIEUCHUNG - 1999 HVAC Applications Part 10

Tham khảo tài liệu '1999 hvac applications part 10', kỹ thuật - công nghệ, cơ khí - chế tạo máy phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 1999 ASHRAE Applications Handbook SI Capital and interest Csinit- ITC CRF i n 10 000 - 0 Salvage value .PWF i CRF i ri 1 - Tsaiv 1000 X X X Replacements y kPWF i k CRF i n 1 - n k 1 500 X X X Operating energy Ce CRF i n CRF i 1 - 500 Property tax Cs assess Tprop 1 - Tinc 10 000 X X X Maintenance M 1 - Tinc 100 Insurance I 1 - Tinc 50 Interest deduction n Tinc y imPk- 1PWF i k CRF i . see Table 6 k 1 Table 6 summarizes the interest and principle payments for this example. Annual payments are the product of the initial system cost Csinit and the capital recovery factor CRF im 5 . Also Equation 10 can be used to calculate total discounted interest deduction directly. Next apply the capital recovery factor CRF i . 5 and tax rate Tinc to the total of the discounted interest sum. CRF i 5ỴTinc X X Depreciation n Tinc y DkSLPWF id k CRF i k 1 Use the straight line depreciation method to calculate depreciation Dk SL Cs ini - Cs salsVn 10 000 - 1000 5 Next discount the depreciation. Year Dk SL PWFfe k Discounted Depreciation 1 2 3 4 5 Total Finally the capital recovery factor and tax are applied. CRF i 9ri Tinc X X . tax code recommends estimating the salvage value prior to depreciating. Then depreciation is claimed as the difference between the initial and salvage value which is the way depreciation is treated in this example. The more common practice is to initially claim zero salvage value and at the end of ownership of the item treat any salvage value as a capital gain. Table 6 Interest Deduction Summary for Example 9 Year Payment Amount Current Interest Payment Current Principal Payment Current Outstanding .

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