Abstract
The basic role of the roof system portion of the building envelope is to protect the interior from intrusion of moisture from exterior sources. There is no argument that an unreliable roof is one of the most aggravating problems of building ownership. It can also be the most potentially destructive to the building's value. Moisture that finds its way into the roof system or into the interior of a building cannot only destroy ceiling, walls and furnishings but can also decrease the efficiency of thermal insulation, resulting in needless waste of heat energy. A reliable roof is essential to protect the building owner's investment. The relative cost of the roof system as a percentage of the cost of the building has risen dramatically from 1 percent to 2 percent before 1973 to 3 percent to 6 percent today. One reason for this rise was the Arab oil embargo, which increased the cost of asphalt by 300 percent overnight. Another factor was the cost of insulation included in the roof system to provide thermal protection from loss of heating energy. Before 1973, insulation was generally used as a part of the roof system to provide a level surface over steel decking. With the increase in cost of energy for heating and cooling, the roof system is now relied upon to provide a major part of the thermal efficiency of the building envelope. The ownership of commercial real estate has been further impacted by the Tax Reform Act of 1986. Depreciation of all building components has been placed on the same schedule, regardless of the components' useful life. Roofing, which before could be totally written off in eight years, now must be depreciated over 31-1/2 years. The design life of most commercial roof systems is considered to be about 20 years, so this arbitrary change in the tax law required the depreciation life of a roof to exceed its design by 10-1/2 years or 57.5 percent. Obviously, there is no longer a tax advantage to premature roof replacement. On the contrary, it is now incumbent upon building owners to develop a plan that will extend the roof's useful life through comprehensive maintenance. Comprehensive preventive maintenance provides the building owner with a program that will help protect the investment in the roof system, as well as provide an opportunity to extend the useful life of the roof to term and beyond.
The basic role of the roof system portion of the building envelope is to protect the interior from intrusion of moisture from exterior sources. There is no argument that an unreliable roof is one of the most aggravating problems of building ownership. It can also be the most potentially destructive to the building's value. Moisture that finds its way into the roof system or into the interior of a building cannot only destroy ceiling, walls and furnishings but can also decrease the efficiency of thermal insulation, resulting in needless waste of heat energy. A reliable roof is essential to protect the building owner's investment. The relative cost of the roof system as a percentage of the cost of the building has risen dramatically from 1 percent to 2 percent before 1973 to 3 percent to 6 percent today. One reason for this rise was the Arab oil embargo, which increased the cost of asphalt by 300 percent overnight. Another factor was the cost of insulation included in the roof system to provide thermal protection from loss of heating energy. Before 1973, insulation was generally used as a part of the roof system to provide a level surface over steel decking. With the increase in cost of energy for heating and cooling, the roof system is now relied upon to provide a major part of the thermal efficiency of the building envelope. The ownership of commercial real estate has been further impacted by the Tax Reform Act of 1986. Depreciation of all building components has been placed on the same schedule, regardless of the components' useful life. Roofing, which before could be totally written off in eight years, now must be depreciated over 31-1/2 years. The design life of most commercial roof systems is considered to be about 20 years, so this arbitrary change in the tax law required the depreciation life of a roof to exceed its design by 10-1/2 years or 57.5 percent. Obviously, there is no longer a tax advantage to premature roof replacement. On the contrary, it is now incumbent upon building owners to develop a plan that will extend the roof's useful life through comprehensive maintenance. Comprehensive preventive maintenance provides the building owner with a program that will help protect the investment in the roof system, as well as provide an opportunity to extend the useful life of the roof to term and beyond.
Date
0/1989
0/1989
Author(s)
John Bradford
John Bradford
Page(s)
11-14
11-14
Keyword(s)
maintenance; preventive maintenance; inspection procedure; maintenance management; roof inspection
maintenance; preventive maintenance; inspection procedure; maintenance management; roof inspection