Regular preventative maintenance (PM) is an important strategy that extends building and component life, reduces costs, and reduces equipment failures. A system of scheduled replacements is also important. From my experience heating, ventilation and air conditioning systems (HVAC) are one of the most costly. Here are two example from by experience. Regular PM on HVAC systems including but not limited to filters, belts, water additives for anti corrosion and pH balance, adjustments etc. reduced our maintenance and repair costs on these systems. Regarding asphalt parking lots and driveways regular crack filling and seal coating will extend the life of drives/parking lots at a fraction of the cost of replacement. These are two of many examples. Hope this helps.
20% depreciation will replace them in 5 years with the updated technology...build on ROI estimates. Then the people and the dept will be sustainable... Replace Taxes with service charges and a P &L Statement fr each service.