This report has been prepared for the purpose of analyzing the economic life calculation method of research equipment.
Recently, the situation is that the new investment of research equipment and the replacement of deteriorated existing equipment for the development of science and technology are raised as issue of interest.
However, the burden of administrative processing on the deterioration management of research equipment and the practical operation is getting increased since the concept of deterioration rate is unclear. Also, providing the replacement time on the various types of equipment by limiting as a standardized period (for example, 10 years) creates a problem of not being able to adequately reflect the used purpose or unique characteristics of research equipment. Therefore, it is urgent to prepare the standards and the grounds on a definite lifespan for replacement so that the appropriate standard of deteriorated equipment for the characteristics of research equipment can be prepared.