1. Replacement analysis and depreciation
1.1 Overview
1.2 MACRS, modified accelerated cost recovery system. Example 1.1. Depreciation charge of off shore drilling asset
1.3 Methods of depreciation
1.3.1 Method of straight line. Example 1.2. Method of straight line for depreciation of HRA, helical ribbon agitator
1.3.2 Method of declining balance. Example 1.3. Method of declining balance line for depreciation of HRA, helical ribbon agitator
1.3.2 Method of units of production. Example 1.4. Hexane extraction of rice-bran oil (kindly see example 4.11)
1.4 Replacement analysis. Example 1.5. Photocopier before-tax. Example 1.6. Best year for abandonment
1.5 Summary
1.6 References


2. Taxes, tariffs and duties
2.1 Overview
2.2 Tax reform
2.3 Types of taxes
2.4 Tax consequences of evaluation of a single project
Example 2.1. Present worth of a sugar MiU after tax consequences. Example 2.2. PW of ABS plant taking into account inflation and tax consequences. Example 2.3. Profitability of liquefaction plants
2.5 Summary
2.6 References


3. Benefit-to-cost ratio and public sector initiatives
3.1 Introduction
3.1.1 Marshall Plan
3.1.2 Taj Mahal
3.1.3 Great Wall of China
3.1.4 Pyramid of Giza
3.1.5 Eiffel Tower
3.1.6 Suez Canal
3.1.7 Hoover Dam
3.1.8 Apollo Program
3.1.9 NASA Mars science laboratory mission
3.1.10 Interstate highways
3.2 B-C-D method. Example 3.1. Firefighting in Yellowstone National Park in 1988. Example 3.2. Replacement for WTG, World Trade Center
3.3 Summary
3.4 References


4. Spider plots and break-even analysis
4.1 Overview. Example 4.1. Break-even analysis for PEV, Chevy Volt. Example 4.2. Spider plot for life-cycle cost of Chevy Volt


Appendices A. Discrete compounding-interest and annuity tables, Table A-1 to Table A-23
B. Continuous compounding-interest and annuity tables Table B-1 to B-25.