Measurement of Depreciation Rates based on Disposal Asset Data in Japan

Koji Nomura

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Life Cycle Costing Analysis Accounting Theory and Financial Reporting Economic Growth and Productivity

Abstract

This paper presents preliminary estimates of asset service lives and geometric depreciation rates for 195 assets based on the recently constructed ESRI Survey on Capital Expenditures and Disposables (CED). The disposal surveys in the 2005 and 2006 CED collected about 260,000 observations of disposal assets from business accounts of private corporations, of which about 26,000 transactions include sales of disposal assets with the observed sale price of the traded asset. Although further investigations of the disposal data are still required, our estimates of geometric depreciation rates for building and construction are much higher than those assumed in the current JSNA.

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References

1997The Measurement of Depreciation in the U.S. National Income and Product Accounts 1981The estimation of economic depreciation using vintage asset prices 1974The Economic Theory of Replacement and Depreciation 1996EMPIRICAL STUDIES OF DEPRECIATION

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