Derek J. Balling wrote:
> And, worse still, some accounting departments might want to start 
> depreciating that new memory starting on the date it was purchased. 
> Which means in some theories you would need to know that Asset XXXXX 
> went into service on, say 1/1/2008, and is depreciating through 
> 1/1/2011. But the memory for that purchase went on a shelf to continue 
> its depreciation THERE on 7/1/2009, and  64GB of RAM started 
> depreciating, in the same chassis, on that date as well.... And heaven 
> help you if you retire the chassis on 1/1/2011 without accounting for 
> the memory inside that's from a different depreciation-date altogether....

Memory and disk is quite often a fairly small percentage of the overall 
system cost (although, with overall server prices coming down so much 
recently, that isn't always true any more) and most businesses treat 
memory and disk upgrades as an operating expense rather than a capital 
expense that needs to be depreciated.  Trying to depreciate memory and 
disk, which may change multiple times over the life of a server is way 
too much of a headache for anyone to do, even with a big computer to do 
it for you.  :-)

-spp
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