• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.3
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• pp.1203-1213
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• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.

• Journal of Korean Society of Environmental Engineers
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• v.31 no.2
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• pp.90-95
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• 2009

Sludge pre-treatment utilizing cavitation is one of the commercialized methods at present. Cavitation can be generated by two different methods, sonotrode and hydrodynamic principle, and there has been no direct comparison between the two methods. In this study, solubilization efficiency, changes in sludge size distribution, and the methane production potential after pre-treatment by the two methods were compared. The maximum solubilization efficiency per unit energy input with the two methods was similar, and was 302 mg ${\Delta}SCOD/g$ TS at the energy input of 0.18 kWh/L. Break-up of sludge flocs were dominant during the early period of pre-treatment, while cell disintegration continued through the pre-treatment with the increase in the number of particles with less than 1 ${\mu}m$. BMP test results indicated that the methane potential increased up to 24.3% without differences between the two pre-treatments, and the increase in methane potential did not proportional to energy input. Although the energy efficiency of the two methods was quite similar, hydrodynamic methods might be a better choice for field application considering the operation and maintenance cost, and its potential improvement in energy efficiency.