摊销费在南水北调中线工程两部制水价中划分的探讨

Discussion of Amortization Expenses in Two Part Water Price of Mid-route Project of South-to-North Water Diversion

在分析两部制水价含义和无形及递延资产摊销费的特点基础上,结合南水北调中线工程的实际,设计了不同的水价方案,探讨了摊销费在两部制水价成本中的划分问题。采用可行性报告中的投资数据,分8段对两部制水价进行了分析计算,结果表明:南水北调中线工程实行两部制水价时,将摊销费划分到基本水价中较为合理。

Based on the South-to-North Water Diversion Project,this paper analyzes the features of two water prices and amortization expenses,and discusses the attribute of amortization expenses in two water prices.By feat of the investment data in the feasibility study report,a variety of options are designed.The project is divided into eight sections to figure out the water price by using the two water prices,and the results are analyzed.The study demonstrates that it is feasible to arrange the amortization expenses into basic prices.