Retirement

Publisher Summary This chapter focuses on the retirement of a particular equipment or plant in radio stations. There are several reasons for withdrawal of equipment or plant including the installed equipment or plant has failed in service and would no longer function; the equipment or plant does not have sufficient capacity to meet current needs; the equipment might be obsolete because of the changes in conditions or service that it must render; more efficient equipment or plant that would operate at lower cost is available or some new method of providing service are available. The retirement cost is the estimated cost of recovery of equipment or plant, net of any residual value remaining at the end of its estimated life. The retirement cost might be a negative value if the residual or scrap value of the equipment is estimated to be higher than the costs of removal and disposal. An unusual retirement situation occurs when it becomes necessary to dismantle the towers that have been erected on buildings or in other such difficult situations.