{"created":"2023-05-15T11:01:59.831399+00:00","id":745,"links":{},"metadata":{"_buckets":{"deposit":"d31efec1-52d8-48fa-8b72-037007b266cf"},"_deposit":{"created_by":3,"id":"745","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"745"},"status":"published"},"_oai":{"id":"oai:shohoku.repo.nii.ac.jp:00000745","sets":["121:117"]},"author_link":["1878","1879"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"33","bibliographicPageEnd":"72","bibliographicPageStart":"57","bibliographic_titles":[{}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"鉄道会社が鉄道車両を取得する方法としては主に、車両メーカーに発注し新造車両の引渡しを受ける方法と、他社の中古車両を譲り受ける方法の2 つがある。比較的財政的余裕のあるJR 旅客会社や大手私鉄では、メンテナンスコスト削減や省エネを図ること等を意図して、新造車両を導入することも可能である。そして、旧型車両を廃車にすることが決定された場合、解体処分または他社への譲渡等を選択することとなる。しかし、中小私鉄にとっては、新造車両を導入するための初期投資資金を捻出することは困難な場合が多いことから、JR 旅客会社や大手私鉄で廃車となった中古車両に目を向けることとなるのである。鉄道車両のうち「電車」の法定耐用年数は13 年であるが、通常鉄道車両の使用期間は30 年～ 40 年である。本論は、新造車両の取得と減価償却に係る会計処理、および中古車両の売買と減価償却に係る会計処理をそれぞれ検討し、廃車時期としては比較的短期と判断される年数として新造から20年以内に廃車となることが意思決定された鉄道車両に係る減損処理について議論する。そして、減損処理を実施することで、投下資本利益率(ROI)向上すること、および資産の過大表示は、ROI を押し下げる要因となることを明らかにする。","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"To railway companies, methods of acquiring train cars are two: ordering making new train cars to train car makers and acquiring second-hand train cars from other railway companies. Since Japan Railway (JR) companies and major rivate railway (MPR) companies have sufficient money, these companies can purchase new-making train cars. Then when these companies retire old train cars, make a choice between scrapping these cars and transferring these cars to other railway companies. But since small and mid-sized railway companies have no sufficient money, these companies are interested in second-hand train cars of JR companies and MPR companies.Legal useful life of electric train cars is 13 years. But normal usable life of ectric train cars is between 30 years and 40 years. This paper discusses accounting treatments of acquiring and depreciating new-making and secondhand electric train cars and impairment treatments of retired electric train cars in 20 years from ompletion of these cars. By doing impairment treatments, then Return on Investment (ROI) improves and overstatements of sets depresses ROI.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"5","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00008624899","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00116727","subitem_source_identifier_type":"NCID"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"湘北短期大学総合ビジネス学科"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"テツドウ シャリョウ ノ カイケイ ショリ ニ カンスル イチコウサツ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大塚, 良治"},{"creatorName":"オオツカ, リョウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Otsuka, Ryoji","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-08"}],"displaytype":"detail","filename":"KJ00008624899.pdf","filesize":[{"value":"2.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00008624899.pdf","url":"https://shohoku.repo.nii.ac.jp/record/745/files/KJ00008624899.pdf"},"version_id":"d23c9672-676f-4685-81d3-6f0c8c3a8e2e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"電車","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却","subitem_subject_scheme":"Other"},{"subitem_subject":"減損","subitem_subject_scheme":"Other"},{"subitem_subject":"electric train car","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"depreciation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"impairment","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"鉄道車両の会計処理に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"鉄道車両の会計処理に関する一考察"},{"subitem_title":"A Study of Accounting Treatments on Train Cars of Railway Companies","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["117"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-08"},"publish_date":"2016-11-08","publish_status":"0","recid":"745","relation_version_is_last":true,"title":["鉄道車両の会計処理に関する一考察"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T11:18:12.431370+00:00"}