TIMBER FOR 



mercial buildings of moderate size and cost. Many mill con- 

 structed buildings in New England are practically as good 

 today as when built a hundred years ago; while frame dwell- 

 ings will last for generations, as evidenced by colonial homes 

 which are still sound and comfortable after more than a cen- 

 tury of use. The main point is that whether used for perma- 

 nent or temporary purposes, timber structures may be removed 

 or changed more readily, and may be adapted and remodeled 

 more economically than if built of materials which in them- 

 selves are claimed to be more permanent. 



The question of depreciation in buildings of all kinds is very 

 important. So many factors must be considered that deprecia- 

 tion on any type of building wood or other material cannot 

 be fixed on any absolute rule or percentage, nor in an arbitrary 

 manner. Service records on wooden, brick, and stone buildings 

 run back through many years, and establish a basis for average 

 depreciation figures. Some of the newer building materials, 

 however, as well as some of the newer types or designs in struc- 

 tures, have not been given this test of time. In buildings of 

 the standard mill construction type depreciation is commonly 

 estimated at from 1 to 1% per cent annually. This, of course, 

 is based upon well designed buildings, properly constructed of 

 good materials. 







Comparative depreciation charges are more or less arbi- 

 trary, because they depend not only on the actual life of the 

 building and on the character of the occupancy, but on the 

 indefinite period of usefulness, regardless of the material. 

 Taking into consideration several principal factors, such as 

 community changes, expansion of city growth, developments 

 in architectural types, and housing requirements, a thirty to 

 forty year period is a fair estimate of the term of usefulness 

 of any kind of structure. In view of this, well designed and 

 properly built timber structures will in many cases meet all 

 requirements of occupancy and use, and prove very economical, 

 both in first cost, and in ultimate alterations or removal. 



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