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工程机械折旧是指工程机械在规定使用期限内分期陆续收回其原值的做法。公路施工部门计提工程机械折旧用得较多的方法是年限折旧法。所谓年限折旧法就是根据机械类别将使用年限定为10～15年,每年的折旧率定为6％～8％。我认为,此种方法的主要缺点是:未考虑不同使用时期机械的效率,使用初期机械性能好、故障少、维修量小、效率高,创造的产值大,而使用后期则机械完好率低、故障多、维修费用增加、生产率下降、创造
Construction machinery depreciation refers to the construction machinery within the prescribed period of use gradually recover its original value of the practice. Highway construction department to make provision for depreciation of construction machinery used more is the method of depreciation. The so-called annual depreciation method is based on the type of machinery will be used for a period of 10 to 15 years, the annual depreciation rate set at 6% to 8%. In my opinion, the main disadvantage of this method is that the mechanical efficiency at different periods of use is not considered, the initial mechanical properties are good, the faults are few, the amount of maintenance is small, the efficiency is high, the output value is large, and the mechanical intact rate is low after use, Failure, maintenance costs increase, productivity decline, to create