筑路机械设备动态折旧法

Road Machinery Dynamic Depreciation Method

详细分析了现行机械设备折旧制度的诸多弊端，提出了设备动态折旧的设想，并逐一介绍了产值折旧法、递减折旧法、现值利息法、差价补偿法、台班折旧法、按机种折旧法、机械净值评估法、进口设备折旧法等动态折旧的办法．

Analysed the disadvantages of present machinery depreciation,gave out the dynamic depreciation idea,and introduced the following methood:production depreciation,progressive decrease deprecation. present value interes methood,price difference compensation method. one-shift depreciation, depreciation method according to machine type,machinery net valtue evaluation method and imported equipment depreciation method,etc.