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设备报废的标准有两种说法,一种是从资产价值方面来说,只要设备资产提足折旧,就可以报废,一种是从资产使用角度来说,由于长期使用中的有形磨损,不能修复继续使用;由于技术改进的无形磨损,必须以新的、更先进的固定资产替换原有固定资产。但是有形磨损、技术改进等可以通过设备的改造、维修来达到设备的使用价值的继续实现。尤其是煤矿用的价值较大、维修成本较高大型主采设备,在投入使用到报废期的资产的维修成本到底多少为合适,什么时候停止资产的维修费用的发生进行设备更新最合适。文章以某大型露天煤矿主采设备为素材通过定量分析的角度,对设备的处置、更新进行分析。
There are two kinds of standards for equipment scrapping, one is from the asset value, as long as the equipment depreciation of assets enough to be scrapped, one is from the asset use point of view, due to the long-term use of physical wear and tear, can not be repaired Continue to be used; due to the intangible wear and tear of technological improvements, the original fixed assets must be replaced with new and more advanced fixed assets. However, physical wear and tear, technological improvements, etc. can be achieved through the transformation and maintenance of equipment to achieve the continued use of equipment. In particular, the use of large coal mines and high maintenance costs of large main mining equipment, put into use the retirement of the assets of the cost of repairs in the end as appropriate, when to stop the cost of maintenance of assets for the most appropriate equipment updates. The paper analyzes the disposal and renewal of equipment by quantitative analysis from the main mining equipment of a large opencast coal mine.