Document Loep9O7pj5NBw2x6vXLLr44wb

996 T able 1. Cost D ollars per T on for a Complete Ststbm, ncluding H eating and Cooling Coils, Fan, D ucts, RefrigerationI E quipment, T emperature Controls, etc.* 52.00 , 50.00 ; 48.00 46.00 44.00 42.00 40.00 Sag CO O0g 0fH *0^0 C4 gOgfr* 3 > B> g BJ 6? 190.00 155.00 120.00 90.00 60.00 1.55 1.43 1.38 1.33 1.30 1.28 1.25 1.23 1,17 1.14 2.32 2.15 2.07 1.99 1.95 1.93 1.88 1.84 1.76 1.71 a 1 ' 0O H 1 mo o 775.00 730.00 690.00 664.00 650.00 641.00 628.00 612.00 585.00 568.00 j Per T on . 19,350 35,700 51,600 66.400 97.400 128,200 156,800 183,600 234.000 284.000 79,000 205,000 66,000 168.000 54,600 129.000 46,800 110,000 38.200 90.000 29.200 68,200 15,900 35,700 20,400 1 46.000 11,200 24,500 13,100 $t* o 6fe o O "S| a3* *3oBo o H <W k <j. its< bj*4 a ao tig 4 a {3 a BW* a S|ll 1 6,250 1.05 0.98 0.95 0.92 0.91 0.90 0.88 0.86 0.84 0.82 U n it C osts Js* O^N^IOMNNIOCO - SnwShhhhhh Sog Ba A ir D is tr ib uted CU FT 8,333 12.500 16,666' 25.000 25.000 37.500 33.332 50.000 50.000 75.000 66,664 100,000 83.333 125.000 100.000 150.000 133,328 200.000 166,666 250,000 CO .< H Z sCQ 5o o :;.ssl2S & g 55 q - 1 8b 5 o 8 8 88888888 r-t .-I N N n ^ ! SO a 9^ n y O .> P5 Owning and Operating Costs 997 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 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- w the character of the business; and (4) the lease or ownership conditions. Depreciation, due to deterioration or obsolescence, must be considered n arriving at the amortization period. Maintenance and deterioration sually 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 P acement of wearing parts must be greater than for a short depreciauon period. In determining the length of the amortization period, the owner's ac- u I .lnS Practices will have considerable bearing upon the number of years the 111 caI<:ulull0,1 For taxation purposes, this period depends upon tim USe ^Ite service to which the equipment is placed. At the present mad ^teations are that varying interpretations on depreciation will be e e uy the Bureau of Internal Revenue. While most air conditioning for !PeUt rnay Ie considered as having a normal, useful life of 20 years min ?Jre.c*ak'on purposes, no final value for depreciation should be deter- ca without consultation with the owner's tax consultant or perhaps