<正>林业机械设备合理折旧年限的确定,是以常年在林区的条件下,从新机开始使用起以历年单机成本核算为基础,逐台通过计算机用逐点比较法优化处理,概率分析,最后经专家检验确定下来的。运材汽车为6～8年,集材拖拉机为6～7年,绞盘机为10年,森铁机车为15年。这些机械与原来规定相比较,如汽车生产效率可提高26～46％,每台汽车年均降低消费近千元,而且对机械设备维修和管理将会起很大作用。

The number of years of depreciation (NYD) is counted from the first use of a new machine through its disuse. The NYD of a kind of forest machinery is determined by its aveiage annual cost during the use in a forest legion year after year, and the data are computer-optimized by means of comparing them point by point and machines one by one, analyzed statistically and finally examined by experts. The optimum NYD is 6~3 years for transport cars, 6~7 for logging tractors, 10 for yarders and 15 for forest locomotives. Compared with the old standard, the new one can raise working efficiency by 26~46 percent and reduce the cost by approximately 1000 yuan (RMB) per year for one car. Furthermore it will be benificial to the machine maintenance and management.