A Comprehensive Guide to Construction Equipment Management for Engineers, Estimators, and Owners
this website contains the full text of the third edition of the construction equipment economics textbook, including the companion website, construction equipment economics - the economics of equipment which provides the full text of the second edition. it is intended for use by students and instructors who have completed the second edition textbook and the construction equipment economics companion website. it is a complete revision of the second edition with significant changes to the text and an expanded companion website. the economics of equipment is available for instructors to download from the constructing the business case website.
construction equipment economics pdf download
earthmoving and construction equipment have evolved significantly during the past century. during the same time, our ability to study and understand equipment economics and productivity has also gained significant ground. this paper relates some of the recent academic research to industry practices. in doing so, it validates some parts of the research and makes new observations in three areas: repair costs, residual values, and total cost of ownership (tco) and productivity. it also provides a few pointers for future research.
in may 2020, the board issued property, plant and equipment: proceeds before intended use (amendments to ias 16) which prohibit a company from deducting from the cost of property, plant and equipment amounts received from selling items produced while the company is preparing the asset for its intended use. instead, a company will recognise such sales proceeds and related cost in profit or loss.