Regulations on Real Estate Appraisal Article 39
When estimating the total expenses of the subject property, the replacement allowance for the components of the property that need to be replaced during its economic life shall be inferred, and these expenditures be allocated on an annual basis based on its effective life and consumption ratio.
中文原文 不動產估價技術規則第39條
勘估標的總費用之推算，應推估不動產構成項目中，於耐用年數內需重置部分之重置提撥費，並按該支出之有效使用年期及耗損比率分年攤提。