METHODS OF CALCULATING DEPRECIATION EXPENSES OF CONSTRUCTION MACHINERY

  • Predrag Petronijević Građevinski fakultet, Univerzitet u Beogradu
  • Nenad Ivanišević Građevinski fakultet, Univerzitet u Beogradu
  • Marina Rakočević Građevinski fakultet, Univerzitet u Podgorici
  • Dragan Arizanović Građevinski fakultet, Univerzitet u Beogradu
Keywords: Costs, Construction machinery, Depreciation,

Abstract


Depreciation expenses represent a significant part of total expenses of construction machinery. Precise calculation of depreciation expenses is often difficult or impossible. Straight line method of depreciation, which is commonly used in the calculation of ownership costs of construction machinery, does not give accurate results. This paper analyzes methods of depreciation expenses calculation, as well as their impact on the overall expanses of construction machinery and the impact on the cost per unit of material processed.

Key words

Depreciation, construction equipment, expenses

Published
2012/03/23
Section
Original Scientific Paper