Document ga7Y1RQENBqXJEGLOMLKNmQke

968 CHAPTER 44 1954 Guide; eo o 5fc h n P$ SSS agn eng B5s O55 g<sO2 gOgh 3H gg H 190.00 165.00 120.00 90.00 60.00 62.00 60.00 48.00 46.00 44.00 42.00 40.00 :: :___j ts % S.'S F eb Sq Ft Floor D P - Z<*\ = fa A 1 O O 0 0 O o z i. & 3o0 at O*. pZ BH < a & P0Hh Per T on S5 'so $| a5 W<S 1tOOJO-i KgPDe<S . s.sgsHaa H CO Z oo 0 503 O 3HO H O H AS -86 r* H Sa g& * & 0 o <e.a< aa- a au& b* Unit Costs . z o H Ka n a o Q E0O-3* c* Q B , OS bBH* Or?* 15 5a MOS -a go SMB g < < < bOOJ* a" cs PD *< - H Pi EFRIOB ATION T ons ---------------- 1 8,333 12.500 16,666 25.000 25.000 37.500 33.332 50.000 50.000 75.000 66,664 100,000 83.333 125.000 100.000 150.000 133,328 200.000 166,666. 250,000 13,100 24,500 35,700 46.000 68,200 90.000 110,000 129.000 168.000 205,000 19,350 35,700 61,600 66,400 . 97,400 128,200 156,800 183,600 234.000 284.000 775.00 730.00 690.00 664.00 650.00 641.00 628.00 612.00 585.00 568.00 2.32 2.15 2.07 1.99 1.95 1.93 1.88 1.84 1.76 1.71 1.56' 1.43 1.38 . 1.33 1.30 1.28 1.25 1.23 1.17 1.14 s >> 3a 45 . i &. ? -I A & O. *| .S I *s"o .*a 1 is os a, s 9 * > *- 3J- s 3-9 bO . g l^a's -j g.a| 6,250 11,200 15,900 20,400 29.200 38.200 46,800 54,600 66,000 79,000 1.05 0.98 0.95 0.92 0.91 0.90 0.88 0.86 0.84 0.82 ONtACN'f4W<N-'ON'SG'H)lDOCOrtqOHNONHOUCHJOCkOOH S?St-8h --S c8i o|iBn 88`O ' O Q a- 3 3 o o .s III d 2 3 5*3 till! 'C5-o, Si3g-a5* a 2' -- si$-*a*5 5ad* oo* d.-ejs * - = lS'3iusZl . .. S ; `i *Ti .' 8- (S3wC "a,,0*w3o*'dfl as"a-SS$2.%^IS W1 |sagi;! 8sssl=g .8 5 S2i`3S-I-a23Iasg3ko! * oo 8 Owning arid Operating Costs > 969 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 trea 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 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. 1 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