Until now, because a new product (or facility) launched in market has been retired from one year of age, we can have had ASL by stub-curve method by Iowa curve. Recently, many innovative products with important role in market like display and solar-cell etc. are more durable and, what are better, they have the constant variance in ASL because of their good quality. Of course, there are some ones like smart mobile phone with relatively big dispersion in ASL. Estimating ASL of products like display and solar-cell etc., the new approach is needed. In this paper a new method applied traditional Iowa curve with accelerated reliability test (indoor/outdoor) etc. is proposed.

1. 서 론
 2. 경제적 내용연수 추정에 관한 이론적 배경
  2.1 경제적 내용연수(ASL)
  2.2 자본스톡
  2.3 감가상각
 3. 제약적 데이터 환경에서 ASL 추정
  3.1 국부통계자료 활용 모형 수립
  3.2 신기술 제품의 ASL 추정 모형 수립
 4. 제약적 데이터 환경에서 ASL 추정 사례
  4.1 국부통계자료 활용 모형 수립 사례
  4.2 신기술 제품의 경제적 ASL 추정 사례
 5. 결 론
 Acknowledgement
 References

• 조진형(금오공과대학교 산업공학부) | Jin-Hyung Cho
• 이세재(금오공과대학교 산업공학부) | S J Lee
• 오현승(한남대학교 공과대학 산업경영공학과) | H S Oh
• 백성선(금오공과대학교 산업공학부) | S S Baek
• 김옥재(금오공과대학교 산업공학부) | O J Kim
• 김병극(금오공과대학교 산업공학부) | B K Kim
• 정경수(금오공과대학교 산업공학부) | K S Jeong
• 박상훈(금오공과대학교 산업공학부) | S H Park
• 권대철(금오공과대학교 산업공학부) | D C Kwon
• 고재호(금오공과대학교 컨설팅대학원) | J H Ko
• 유지현(금오공과대학교 컨설팅대학원) | J H Ryu
• 심성철(금오공과대학교 컨설팅대학원) | S C Shim Corresponding Author