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DEPRECIATION OF GROUP PROPERTIES By Robley Winfrey ENGINEERING RESEARCH INSTITUTE BULLETIN 155, 1942 REPRINTED 1969 IOWA STATE UNIVERSITY ENGINEERING RESEARCH INSTITUTE AMES, IOWA 50010 Depreciation of Group Properties By Router Wixracy Research Associate Professor of Bugineering Valuation IOWA ENGINEERING EXPERIMENT STATION Bulletin 155 ‘THE IOWA STATE COLLEGE BULLETIN AMES, IOWA Vol. XLI June 3, 1942 No.1 Published weekly by lows State Colless of Agriculture and Mechanic Arta, Ames, Iowa. Entered as second-class mal for mailing at rate Provided for in Section 419, P. Le'& hee Act of August 24, 191%, author: ‘April 12, 1920, TABLE OF CONTENTS Letter of transmittal... we Acknowledgments Bee sk Abstract é Wile tre. 6 Summary and conclusions IMIONGIGE 65 56 ee Importance of depreciation. . . . . . . . 4 Previous investigations of retirement characteristics and condition peremmt ee es ‘ ‘ Definitions of terms . STE BPC er er ee peerees 10 Depreciation estimates and survivor curves © . . . 0. . 18 Service life a measure of depreciation - . . . . . 15 SYpe WAPNOE GURU gis ee iy sab 8 oe Methods of estimating depreciation Mathematical theories of the straight worth methods. nd, and present: Nomenclature ei Be ile s 0 Aga a co eet ee Straightline assumption. =. . . - ee le et Present-worth principle. . bate ae. Calculation and application of condition-percent tables 2. . Calculation of the of a continuous property group a oak eons comets’ ms OE ‘Nomenclature of Perpale gargs Solution for any survivor curve ie ee Be ee Service remaining in survivors... no ee ‘Service rendered to any age by survivors =... wk Service rendered by the units retired from the M groups =. Application of general solution to fo vtrtlageerme fucpase Neghwelior Xe Neate eve otis

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