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笔者认为在技术进步速度加快的情况下,设备的两种磨损中,由技术老化造成的无形磨损往往是主要的,由它决定的设备技术寿命一般不到10年。此外,按照现行设备管理与维修体制,设备一生中还要投入大量的维修和大修费。仅大修理费一项,以进行三次大修计,据统计平均支出约为设备原值的1.5倍。据此,建议取消设备服役期间的大修理,同时,将折旧年限改为10年(仅指金切设备)。
I believe that in the case of accelerated technological progress, two kinds of wear and tear equipment, the technical wear and tear caused by aging is often the main, it is determined by the technical life of equipment generally less than 10 years. In addition, in accordance with the current equipment management and maintenance system, equipment in the life but also put a lot of maintenance and overhaul. Only a major repair costs, to make three major overhauls, according to the statistical average expenditure of about 1.5 times the original value of equipment. Accordingly, it is proposed to cancel the major overhaul of the equipment during the service period, meanwhile, to change the depreciation period to 10 years (only refers to the gold cutting equipment).