Chemical Engineering Plant Economics
Fixed charges for a chemical plant does not include the

Repair and maintenance charges
Rent of land and buildings
Interest on borrowed money
Property tax, insurance and depreciation

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Chemical Engineering Plant Economics
Depreciation

All of these
Does figure in the calculation of income tax liability on cash flows from an investment
Is the unavoidable loss in the value of the plant, equipment and materials with lapse in time
Costs (on annual basis) are constant when the straight line method is used for its determination

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