客货车辆使用年限和折旧率的探讨

On Service Life & Depreciation Rate of Passenger & Freight Cars

文章根据我国车辆的实际使用情况,运用总费用最小法计算了铁路客货车辆的经济使用年限,并在此基础上计算出车辆折旧率;同时,针对我国车辆使用年限长、折旧率偏低的特点,对确定车辆经济使用年限和修正折旧率提出了建议。

Based upon the actual practice of car operation in Chinese railways,the article,using the minimum overall cost method,calculates the economic service lives of railroad passen- ger and freight cars,and on the basis of which,Calculates the depreciation rates of cars. In view of the current practice of car operation which features prolonged service lives and low depreciation rates,it suggests a revision of the current depreciation rates and a more scientific criteria in determining the economic service lives of the Chinese rail cars.