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July 24, 1987 Calculating Amortized Capital Costs 8.19

Unless a source can offer compelling data to the contrary, the useful life of a control option should be selected from one of the following: (a) for process- related controls, use either the NSPS/NESHAP BID, or the IRS Class Life Asset Deterioration Range System guideline with a mid-point estimate (if no NSPS/NESHAP applies), and (b) for add- on controls, use the EAB "Control Cost Manual." The appropriate annual interest rate is also discussed.

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