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Depreciation Depreciation
Depreciation Depreciation
• Tax allowance
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Depreciation Depreciation
Depreciation Depreciation
• Tax allowance
• Cost of operation
• Money source for plant replacement
• Decreasing value of asset
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Depreciation Depreciation
Depreciation Depreciation
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Depreciation Depreciation
Depreciation Depreciation
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Depreciation Depreciation
Salvage value / Scrap Value
• Physical Plant Life
Market Value
Present Value / Current Value:
Book Value :
Replacement Value :
Depreciation Depreciation
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Dt =
(P − S )
n
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Methods to calculate Depreciation Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at
1. Straight line the end of total service life of 10 years, calculate the
book value of equipment at end of every year using
Let P : Initial cost of equipment
straight line method for depreciation
S : Salvage value of equipment
n : Estimated service life of equipment
q p
Dt : Depreciation in any one year
Bt : Book value of equipment after time t years
Dt =
(P − S ) ⎛P−S ⎞
Bt = P − tDt = P − t ⎜ ⎟
n ⎝ n ⎠
Q : Consider process equipment of initial cost 80000 Rs, Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at estimated salvage value of the equipment is 8000 Rs at
the end of total service life of 10 years, calculate the the end of total service life of 10 years, calculate the
book value of equipment at end of every year using book value of equipment at end of every year using
straight line method for depreciation straight line method for depreciation
No of years Depreciation Value (Rs) Book Value (Rs)
P = 80000 Rs 0 0 80000
S = 8000 Rs 1 7200 72800
2 7200 65600
n = 10 years 3 7200 58400
4 7200 51200
Dt = 7200 Rs 5 7200 44000
6 7200 36800
Dt =
(P − S ) ⎛P−S ⎞
Bt = P − tDt = P − t ⎜ ⎟
7
8
7200
7200
29600
22400
n ⎝ n ⎠ 9
10
7200
7200
15200
8000
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D3 = RB2 = RP(1 − R )
2
Dt = RP(1 − R )
t −1
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Dt = RP(1 − R ) Dt = RP(1 − R )
t −1 t −1
⎡ ⎛ S ⎞1 n ⎤
Bt = P(1 − R ) Bt = P(1 − R ) R = ⎢1 − ⎜ ⎟ ⎥
t t
⎣⎢ ⎝ P ⎠ ⎦⎥
Q : Consider process equipment of initial cost 80000 Rs, Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at estimated salvage value of the equipment is 8000 Rs at
the end of total service life of 10 years, calculate the the end of total service life of 10 years, calculate the
book value of equipment at end of every year using book value of equipment at end of every year using
Declining balance method for depreciation Declining balance method for depreciation
P = 80000 Rs
S = 8000 Rs
n = 10 years
⎡ ⎛ S ⎞1 n ⎤
R = ⎢1 − ⎜ ⎟ ⎥
⎢⎣ ⎝ P ⎠ ⎥⎦
Dt = RP(1 − R )
t −1
Bt = P(1 − R )
t
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Q : Consider process equipment of initial cost 80000 Rs, Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at estimated salvage value of the equipment is 8000 Rs at
the end of total service life of 10 years, calculate the the end of total service life of 10 years, calculate the
book value of equipment at end of every year using book value of equipment at end of every year using
Declining balance method for depreciation Declining balance method for depreciation
No of years Depreciation Value (Rs) Book Value (Rs)
0 0.00 80000.00
P = 80000 Rs 1 164 3 4
16453.74 63 46 26
63546.26
2 13069.67 50476.59
S = 8000 Rs 3 10381.61 40094.98
n = 10 years 4 8246.41 31848.57
5 6550.35 25298.22
R = 0.2057 6 5203.13 20095.09
⎡ ⎛ S ⎞1 n ⎤
R = ⎢1 − ⎜ ⎟ ⎥
7 4132.99 15962.10
⎣⎢ ⎝ P ⎠ ⎦⎥
8 3282.95 12679.15
Dt = RP(1 − R )
t −1
Bt = P(1 − R )
t 9 2607.74 10071.40
10 2071.40 8000.00
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R = 2*(1/n)
Q : Consider process equipment of initial cost 80000 Rs, Q : Consider process equipment of initial cost 80000 Rs,
with total service life of 10 years, calculate the book with total service life of 10 years, calculate the book
value of equipment at end of every year using Double value of equipment at end of every year using Double
Declining balance method for depreciation Declining balance method for depreciation
P = 80000 Rs
n = 10 years
⎛1⎞
R = 2*⎜ ⎟
⎝n⎠
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Q : Consider process equipment of initial cost 80000 Rs, Q : Consider process equipment of initial cost 80000 Rs,
with total service life of 10 years, calculate the book with total service life of 10 years, calculate the book
value of equipment at end of every year using Double value of equipment at end of every year using Double
Declining balance method for depreciation Declining balance method for depreciation
Dt = RP(1 − R ) Bt = P(1 − R )
t −1 t 10 2147.48 8589.93
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∑D
i =1
i
∑ n = 1 + 2 + 3..... + (n − 1) + n
i=1
∑ n = 1 + 2 + 3..... + (n − 1) + n
i=1
n
n(n + 1) n
n(n + 1)
∑ n = 1 + 2 + 3..... + (n − 1) + n = ∑ n = 1 + 2 + 3..... + (n − 1) + n =
i =1 2 i =1 2
n
∑D i Dt =
(n − t + 1) (P − S )
i =1 ⎡ n(n + 1) ⎤
⎢⎣ 2 ⎥⎦
n
∑ D = (P − S )
i =1
i
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Methods to calculate Depreciation Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at
4. Sum of
n
years digits the end of total service life of 10 years, calculate the
book value of equipment at end of every year using sum
∑n
i =1
of the year method for depreciation
n
∑ n = 1 + 2 + 3..... + (n − 1) + n
i=1
n
n(n + 1)
∑ n = 1 + 2 + 3..... + (n − 1) + n =
i =1 2
(n − t + 1) (P − S ) ⎛ n − t ⎞⎛ n − t + 1 ⎞
Dt = Bt = (P − S )⎜ ⎟⎜ ⎟+S
⎡ n(n + 1) ⎤ ⎝ n ⎠⎝ n + 1 ⎠
⎢⎣ 2 ⎥⎦
Q : Consider process equipment of initial cost 80000 Rs, Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at estimated salvage value of the equipment is 8000 Rs at
the end of total service life of 10 years, calculate the the end of total service life of 10 years, calculate the
book value of equipment at end of every year using sum book value of equipment at end of every year using sum
of the year method for depreciation of the year method for depreciation
No of years Depreciation Value (Rs) Book Value (Rs)
P = 80000 Rs 0 0.00 80000.00
S = 8000 Rs 1 13090 91
13090.91 66909 09
66909.09
2 11781.82 55127.27
n = 10 years 3 10472.73 44654.55
4 9163.64 35490.91
P-S = 72000 Rs 5 7854.55 27636.36
6 6545.45 21090.91
7 5236.36 15854.55
8 3927.27 11927.27
9 2618.18 9309.09
10 1309.09 8000.00
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Methods to calculate Depreciation Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at
5. Shrinking fund the end of total service life of 10 years, calculate the
book value of equipment at end of every year using
shrinking fund method for depreciation
⎡ (1 + i )n − 1 ⎤
(P − S ) = A⎢ ⎥
⎣ i ⎦
⎡ ⎤
A = (P − S )⎢
i
⎥
⎣ (1 + i ) − 1 ⎦
n
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Q : Consider process equipment of initial cost 80000 Rs, Q : Consider process equipment of initial cost 80000 Rs,
estimated salvage value of the equipment is 8000 Rs at estimated salvage value of the equipment is 8000 Rs at
the end of total service life of 10 years, calculate the the end of total service life of 10 years, calculate the
book value of equipment at end of every year using book value of equipment at end of every year using
shrinking fund method for depreciation with interest shrinking fund method for depreciation with interest
rate 10 % compounded yearly rate 10 % No of years Depreciation Value (Rs) Book Value (Rs)
0 0.00 80000.00
P = 80000 Rs 1 4517.67 75482.33
2 4969.44 70512.90
S = 8000 Rs
3 5466.38 65046.52
n = 10 years 4 6013.02 59033.50
5 6614.32 52419.18
P-S = 72000 Rs 6 7275.75 45143.43
7 8003.33 37140.11
8 8803.66 28336.45
9 9684.02 18652.43
10 10652.43 8000.00
18000 90000
16000 80000
14000 70000
12000 60000
M1D M1B
10000 50000
M2D M2B
M3D M3B
8000 40000
M4D M4B
M5D M5B
6000 30000
4000 20000
2000 10000
0 0
0 2 4 6 8 10 12 0 2 4 6 8 10 12
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Depreciation Depreciation
No of years Depreciation Value (Rs) Book Value (Rs) Consider process equipment of initial cost 80000 Rs,
0 0.00 80000.00 estimated salvage value of the equipment is 8000 Rs
1 4517.67 75482.33 at the end of total service life of 10 years, calculate the
2 4969.44 70512.90
3 5466.38 65046.52
book value of equipment at end of every year using
4 6013.02 59033.50
5 6614.32 52419.18 Calculate the present value of tax saving for all
6 7275.75 45143.43 methods as solved with rate of tax interest 35%
7 8003.33 37140.11
8 8803.66 28336.45
9 9684.02 18652.43
10 10652.43 8000.00
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(1) (1)
(2) (2)
(3)
(1) (1)
(2) (2)
(3) (3)
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(5) (5)
(A )
j avg = N p ,avg + d j ,avg (6)
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(5) (5)
(A )
j avg = N p ,avg + d j ,avg = (6) (A )
j avg = N p ,avg + d j ,avg = (6)
(7)
NPW
(7)
(8)
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Design temperature
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Diameter
tubes
tube sheet
Length to diameter
4:1 to 8:1 for liquids
even less then 4:1 for gases
Calculating tube sheet and shell diameter Calculating tube sheet and shell diameter
a1 = ST2 a1 = ST2
ST = pitch length an = nST2
n = number
b off ttubes
b
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Calculating tube sheet and shell diameter Calculating tube sheet and shell diameter
a1 = ST2 a1 = ST2
an = nST2 an = nST2
nST2
an =
β
Factor β is used to provide for the pass partitions, Factor β is used to provide for the pass partitions,
tie rods, and for other area compensation tie rods, and for other area compensation
β = 0.8 – 1 Single tube side pass β = 0.8 – 1 Single tube side pass
β = 0.7 – 0.85 Double tube side pass β = 0.7 – 0.85 Double tube side pass
β = 0.6 – 0.8 multiple tube side pass β = 0.6 – 0.8 multiple tube side pass
Calculating tube sheet and shell diameter Calculating tube sheet and shell diameter
3 2
a1 = ST
2
ST = pitch length
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Calculating tube sheet and shell diameter Calculating tube sheet and shell diameter
3 2 3 2
a1 = ST a1 = ST
2 2
3 2 3 2
an = n ST an = n ST
2 2
n = number
b off ttubes
b
Calculating tube sheet and shell diameter Calculating tube sheet and shell diameter
3 2 3 2
a1 = ST a1 = ST
2 2
3 2 3 2
an = n ST an = n ST
2 2
n 3ST2 n 3ST2 n0.866 ST2
an = an = =
2β 2β β
Factor β is used to provide for the pass partitions, Factor β is used to provide for the pass partitions,
tie rods, and for other area compensation tie rods, and for other area compensation
β = 0.8 – 1 Single tube side pass β = 0.8 – 1 Single tube side pass
β = 0.7 – 0.85 Double tube side pass β = 0.7 – 0.85 Double tube side pass
β = 0.6 – 0.8 Single tube side pass β = 0.6 – 0.8 Single tube side pass
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Shell Shell
•Head •Head
•Nozzle •Nozzle
•Flange •Flange
G k t
•Gasket G k t
•Gasket
Tubes Tubes
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Thickness of tube
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Shell side
•Single pass
•Single split
D bl
•Double
•Double split
Tube side
Single, two, four, six, eight, ten, twelve
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Calculating tube sheet and shell diameter Calculating tube sheet and shell diameter
a1 = ST2
an = nST2
nST2
an =
β
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Calculating tube sheet and shell diameter Calculating tube sheet and shell diameter
2
∏ 2
nS ∏ 2
nST2
D = an an = T
D = an an =
4 β 4 β
4an β = 0.7 4an β = 0.7
D= D=
∏ ∏
ST 25 mm
n 54
passes 2
β 0.7
D : tube sheet and shell diameter D : tube sheet and shell diameter
D = 350.58 mm
D = 400 mm
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Shell Shell
p 0.5 N/mm2
Dsi 400 mm
f 95 N/mm2 t = 4.24 mm
j 0.85
c 3 mm
Shell Shell
Minimum Shell Thickness
Calculating thickness
All design equation of pressure vessels
t = 6.3+3 mm
t = 9.3 mm = 10 mm
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Thickness of nozzle
p 0.5 N/mm2
Dni 75 mm
F 95 N/mm2
j 0.85 t = 3.23 mm
c 3 mm
t = 4 mm
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Torispherical Head
Nozzle (inlet and outlet)
Diameter of nozzle
Thickness of nozzle
Nozzle reinforcement
p 0.5 N/mm2
Rc 400 mm
f 95 N/mm2
j 0.85
c 3 mm
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R1= 24 mm R1= 50 mm
R1= 50 mm W= 1.45
R1= 50 mm R1= 50 mm
W= 1.45 W= 1.45
th = 4.8 mm = 5 mm th = 4.8 mm = 5 mm
th = 10 mm = ts
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Baffle spacing = 0.2 shell diameters (400 mm) Baffle spacing = 0.2 shell diameters (400 mm)
Baffle spacing = 80 mm
Baffle thickness : in order of magnitude of shell thickness Baffle thickness : in order of magnitude of shell thickness
Baffle thickness = 10 mm
Minimum no of tie rods : 4 Or any higher even numbers Minimum no of tie rods : 4 Or any higher even numbers
No of tie rods = 6
Diameter of tie rod in order of magnitude of shell thickness Diameter of tie rod in order of magnitude of shell thickness
Diameter of tie rod = 10 mm
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Thickness of tube
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F 1.25
p 21.5 N/mm2
f 100.6 N/mm2
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F 1.25 F 1.25
G 428 mm G 428 mm
p 21.5 N/mm2 p 21.5 N/mm2
f 100.6 N/mm2 f 100.6 N/mm2
t = 123.66 mm = 125 mm
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Baffle Baffle
Spacing = 120 mm, Length = 450 mm, Thickness = 14 mm Spacing = 100 mm, Length = 375 mm, Thickness = 13 mm
Tie rods
Ti d Tie rods
Ti d
No : 8, Diameter 14 mm No : 8, Diameter 13 mm
Tube Tube
Thickness = 3.7 mm = 4 mm Thickness = 3.7 mm = 4 mm
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Evaporator Evaporator
Heating medium
Heating surface
Circ lation method
Circulation
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¾1-6 m drum L
¾25-75 mm tube D
¾750 – 2000 mm tube L
¾Inside outside tubes
¾Tube sheet
¾Down take 40-100 %
tube A
¾B ffl
¾Baffles
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Condensate outlet
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On start-up, incoming pressure raises the disc and Hot condensate flowing through the trap releases
cooled condensate, plus air, is immediately flash steam. High velocity creates a low pressure area
discharged . under the disc and draws it towards the seat.
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Due to this alone the disc will never seat. However, steam can Pressure in the chamber is decreased by condensation of
flow round the edge of the disc resulting in a pressure build up
the flash steam and the disc is raised. The cycle is then
in the control chamber D
repeated .
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Easy to clean
External Calendria
Vertical Tube
Evaporators Long Tube Vertical Evaporators
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Open End
Close End
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P ≤ Pc/4 P ≤ Pc/4
4 : ffactor
t off safety
f t 4 : ffactor
t off safety
f t
Cross check
PD
fc =
2t
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Calculate
Diameter of evaporator drum
Height of vapor space
Number and diameter of tube
Diameter and thickness of calendria
Thickness of evaporator tube and drum
Thickness of tube sheet
Home work
Detail designing of heads, flanges, gasket
Nuts and bolts
Stander short tube
vertical Evaporator
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P ≤ Pc/4
4 : ffactor
t off safety
f t
Cross check
PD
fc =
2t
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P ≤ Pc/4
4 : ffactor
t off safety
f t
Cross check
PD
fc =
2t
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