Document NeGXEvbJo5YpXxdek7K110nXV

1072 ZO <aHo M Sag oog SaH PS ' S!ag WJ 8ggftfB8a 190.00 155.00 120.00 90. W) 60.00 CHAPTER 43 /' 52.00 50.00 48.00 , 46.00 44.00 42.00 40.00 1957 Guide 1.55 1.43 1.38 1.33 1.30 1.28 1.25 1.23 1.17 1.1.4 2.32 2.15 2.07 1.99 1.95 1.93 1.88 1.84 1.76 1.71 = oJo OO O o z. 3oo O*. a> e2 8a so Unit osts*1C Per Ton faa g. oo - -S 775.00 730.00 690.00 664.00 650.00 641.00 628.00 612.00 585.00 568.00 19,350 35,700 51,600 66.400 97.400 128,200 156,800 183,600 234.000 284.000 T otal _,i Total Cost* E quipment, T emperature Controls, 13,100 24,500 35,700 46.000 68,200 90.000 110,000 129.000 168.000 205,000 - 4 *W** 2 fiS gSAt gSB B k& SB 6,250 11,200 15,900 20,400 29.200 38.200 46,800 54,600 66,000 ' 79,000 KBOa 05 P 0*4a 3a- aa Q S||S6 1.05 0.98 0.95 0.92 0.91 0.90 0.88 0.86 0.84 0.82 Unit Costs fa" g is a:s Q^NriiiONNN. ifioo EfcgH - BS 12.500 25.000 37.500 50.000 75.000 100,000 125.000 150.000 200.000 250,000 Aa CO ga b. OmB 8 3a<tt 8,333 16,666 25.000 33.332 50.000 66,664 83.333 100,000 133,328 166,666 CO <5Oo ^0 - SSg5ocZ Hg2o 88 8 8-t 8 FH 8C* 8C* 8eo 8 8 o 8 aa-oA*< -Ha's S * . tf Owning and Operating Costs 1073 7. Insulation of pipes, ducts and equipment. 8. Building alterations, furring-in ducts and pipes, structural work, etc. To estimate the first cost of any system prior to installation, the best procedure is to determine the heating and cooling load, and then after thorough engineering study, select the type of system. The installed cost of systems will vary widely, depending upon the type of equipment se lected, and the design of the distribution system, equipment and labor costs in the locality, demands for the particular installation, etc. A rea sonable approximate cost may be determined for a selected design in a given locality from the sum of the estimated unit costs of the component parts of the system. A reasonably precise estimate of the cost of the com ponents may be obtained from cost records of recent installations of a comparable design, or from quotations submitted by manufacturers and contractors. Approximate costs are given in Table 1 for mechanical air handling sys tems including heating and cooling coils for distributing 1J4 cfm per square foot of floor area and refrigeration equipment based upon a requirement of one ton for every 333 sq ft of floor area. Different types of service de mand may change the floor area per ton of refrigeration and air volume per square foot between wide limits and, consequently the table should be used with caution. Other first costs may be incurred because of the installation of the air conditioning or heating and ventilating system. These will include such items as electrical work, plumbing, miscellaneous piping, building altera tions, cutting, patching, furring-in of ducts or pipes, foundations, struc tural supports, remodeling or redecorating after installation, consulting engineer's fees, licenses, and permits. As these costs vary widely no ap proximations are practicable. Therefore, each case must be considered individually. If a quotation can be secured from a manufacturer or con tractor covering the complete job, it will usually include the items which have been mentioned. The length of the amortization period to be used depends upon (1) the type and remaining life of the building or space for which the system is to be used; (2) the type of equipment to be employed as a part of the sys tem; (3) the character of the business; and (4) the lease or ownership conditions. Depreciation, due to deterioration or obsolescence, must be considered in arriving at the amortization period. Maintenance and deterioration usually have the effect of offsetting one or the other. If a long deprecia tion period is to be used, then the item for maintenance, repair, and the replacement of wearing parts must be greater than for a short deprecia tion period. In determining the length of.the amortization.period, the owner's ac counting practices will have considerable bearing upon the number of years used in the calculation. For taxation purposes, this period depends upon the use and the service to which the equipment is placed. At the present time indications are that varying interpretations on depreciation will be made by the Bureau of Internal Revenue. While most air conditioning equipment may be considered as having a normal, useful life of 20 years for depreciation purposes, no final value for depreciation should be deter mined without consultation with the owner's tax consultant or perhaps