Three-Year Local School District/Charter School Technology Plan Template
(2010-2013)

HELP – Obsolescence

Each individual school district or charter school should define obsolescence. There are many resources for defining obsolescence such as the federal government’s Internal Revenue Service: http://www.irs.gov/newsroom/article/0,,id=164589,00.html

• http://www.irs.gov/businesses/small/article/0,,id=137026,00.html  A brief overview of Depreciation
• Publication 534 (PDF), Depreciating Property Placed In Service Before 1987
• http://www.irs.gov/pub/irs-pdf/p946.pdf  (PDF), How to Depreciate Property
• Tax Topic 704, Depreciation
• Form 4562 (PDF), Depreciation and Amortization
• http://www.irs.gov/pub/irs-pdf/i4562.pdf  Instructions for Form 4562

There are also many sources to determine district technology costs over time such as the Total Cost of Ownership (TCO) Tool - http://classroomtco.cosn.org/template/replacement_costs.html

SPEECH: Planning for Flexibility, Not Obsolescence:  http://www.designshare.com/Research/EEK/Ehrenkrantz1.htm

CASE STUDY

CASE STUDY #1:  Bucknell University - http://www.educause.edu/ir/library/html/cmr9933/cmr9933.html