On Aug 11, 3:13*am, Paul Ruskin wrote:
Assuming you're interested for valuation reasons, rather than US tax
ones...

I did some sums on the depreciation in real terms of an ASW20 over25
years, and got the answer of about 2.3% per annum.

This was based on finding an original 1984 price of $28,000 for an
ASW20C, and approximate asking prices in 2009 of $33,000, then
depreciating according to the retail price index (US, I think, though
I don't recall where I got that from).

Accounting is done in nominal dollars, not CPI-adjusted dollars. So in
fact from an accounting point of view you've seen 0 depreciation. In
fact less than 0.

Of course gliders will eventually wear out. If you are looking at
buying a shiny new one then it doesn't seem unreasonable to assume an
economic working life of at least 30 - 40 years, if not longer. A
Discus or Grob Twin from 1980 is still worth good money, and every
LIbelle's and Cirruses from around 1970 are in perfectly good working
order still and worth a lot more than zero.

I don't see any reason to think that a DG1000 or Duo will fare any
worse.