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2024 Vol.26, Issue 6 Preview Page

Research Paper

Development of performance-based asset valuation method of utility tunnel

성능 기반 공동구 자산가치 평가 방법 개발

Yongjun Lee1
,
Young-Jong Sim2*
이 용준1
,
심 영종2*
1Researcher, Land & Housing Research Institute, Korea Land & Housing Corp.
2Research Fellow, Land & Housing Research Institute, Korea Land & Housing Corp.
1비회원, 한국토지주택공사 토지주택연구원 연구원
2정회원, 한국토지주택공사 토지주택연구원 연구위원
*Corresponding Author
30 November 2024. pp. 599-609
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Abstract

This paper proposes a performance-based asset valuation method to more accurately assess the value of infrastructure assets. The currently used straight-line depreciation (SLD) method often does not fully reflect the actual performance or condition of the assets, resulting in undervaluation. To address this limitation, the study introduces a nonlinear condition-based depreciation (CBD) method that incorporates the deterioration trends and condition grades of utility tunnels. A comparative analysis between the CBD and SLD methods shows that the CBD method provides a more accurate valuation by considering the current condition and deterioration trends of the assets. This approach also provides valuable indicators for maintenance planning and decision making. The proposed method is particularly well suited for assessing the asset value of structures such as utility tunnels and is expected to support the development of a more effective asset management system for underground facilities.

Keywords
Utility tunnel
Asset valuation
Maintenance
Performance
Depreciation

본 연구는 국내 사회기반시설의 자산가치를 보다 정확하게 평가하기 위해 성능을 고려한 자산가치 평가 방법을 제안한다. 현재 사용되고 있는 정액법 기반의 상각후대체원가법(SLD)은 시설물의 실제 성능이나 상태를 충분히 반영하지 못해 자산가치가 상대적으로 낮게 추정되는 경향이 있다. 이에 본 연구에서는 공동구의 열화 추세와 상태등급을 반영한 비선형 상태 기반 감가상각 방법(CBD)을 제안하고 SLD 방법과 비교 ‧ 분석하였다. 연구 결과 CBD 방법은 공동구의 현재 상태와 열화 추세를 반영하여 자산가치를 평가할 수 있었으며 유지보수 계획 수립 및 의사결정 지원에 유용한 지표를 제공할 수 있었다. 본 연구의 제안된 방법은 공동구와 같은 구조물의 자산가치 평가에 적합하여 향후 지하시설물에 대한 자산관리체계 구축에 기여할 수 있을 것으로 기대된다.

키워드
공동구
자산가치 평가
유지관리
성능
감가상각
References
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Information
  • Publisher :Korean Tunneling and Underground Space Association
  • Publisher(Ko) :한국터널지하공간학회
  • Journal Title :Journal of Korean Tunnelling and Underground Space Association
  • Journal Title(Ko) :한국터널지하공간학회 논문집
  • Volume : 26
  • No :6
  • Pages :599-609
  • Received Date : 2024-08-20
  • Revised Date : 2024-09-20
  • Accepted Date : 2024-09-20
  • DOI :https://doi.org/10.9711/KTAJ.2024.26.6.599
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