Serene state of mind

プロフィール

HNが思いつかん..

フォローする

カレンダー

カテゴリ

バトン置き場

(420)

日記/記事の投稿

シチュエーション別音楽バトン14
Sequel: In order to draw people...
ネットマナー同意○×バトン
キーワード連想音楽バトン117
謎なぞ36
Merry Christmas from Chikuzen
♪出ーたー出ーたーつーきーがー
ミュージカル○×バトン
Sequel: Enough is enough!!
おかずバトン

フリーページ

2015.04.17

I managed to pass the official business skill test in bookkeeping in this February .
But the total score was not good because I couldn't cipher the question of depreciation rightly.
To tell the truth, far before I took up my study, it was from a book about nuclear power plants that I learned what depreciation is for the first time.

For example... Imagine there is a taxi driver -maybe a self-employed taxi driver :
This driver's car is devaluated year by year, and the lost value of the car is appropriated as costs -
This is called depreciation.
If the period of durability of the car is long and this driver can earn more than depreciated value within the durability,
It means this car work more than its value and this driver can get full payback.
Like this car, what if we apply the depreciation to an atomic power plant?

Suppose there is an atomic power plant with the life of forty years.
I'm not the right person to place concrete figure,
But as a practice of bookkeeping on paper , I tried calculating by myself,
-Based on straight-line method , and it's so complicated that I considered only the construction cost
The acquisition cost, just construction cost, is so high that depreciation expenses per year is ridiculous amount.
Needless to say, a thermal power plant and every kind of large-scale plant including power station is high in cost of acquisition.
A hydroelectric power station is constrained by geographic conditions, and the cost of a thermal power plant is swayed by fuel expenses.
But as for an atomic power plant, considering uranium purification, compensation, and the loss in case of accident...
I cannot help doubting cost-effectiveness they appeal.
From the beginning, my excuse for being skeptical against nuclear power plant is:
An atomic power plant itself doesn't emit carbon dioxide, but petroleum is consumed a lot in uranium purification.
-Although I suppose, at most, atomic batteries for space probes would be tolerable yet...

On the second thought...
When atomic power plants were built one after another, -not only in our country , it was the period of high growth; the age when massive and heavy labor-intensive industries were worshiped.
Few cared no matter how they destroyed the Earth, nature and people, -not like now
-Although it cannot be justified to say what done is done, or that was then and this is now .
While it's already turned out that decommissioning technology hasn't established -which means they dabbled in such a dangerous gamble with snap decision ,
If we still cling to such legacy of the past,
-At least as for our country, ignoring geographical difference between two countries...?

-What? When we depreciate a vehicle, a vessel and production machinery, calculation is under production output method , not straight-line method applied to real-estate ?
Second grade of bookkeeping test is tough, covering wide range.

( March 2015 )

お気に入りの記事を「いいね！」で応援しよう