MKL,
The specialized test equipment (non scope, and other generalized stuff) you refer to in your post is typically amortized over 5 years. The demands on these systems do change more rapidly but most suppliers , who also race the technical curve, have been able to provide upgrade paths. These upgrades are not cheap however, sometime requiring replacement of entire read/write channel, or positioning system, or other major suub assy of the system. Upgrades that I know have have approximated 70% of the original system cost. The amortization schedule, in my opinion, is frequently not aggressive enough but I have no guesses how much this affects the book.
Best, Stitch |