extending component life on heavy mining equipment

extending component life on heavy mining equipment

With support from the equipment supplier, the correct filters and lubricants were selected for our dry, dusty environment. We installed 15 micron beta 200 inline filters on the engine, a standard on our engines. On the transmission, a 6 micron beta 200 filter was installed. The target cleanliness for transmissions is ISO 14/12 (ISO 4406). On the final drives, we used a mobile bypass filter unit to help circulate and clean the oil during services.

The hydraulic filter used was a 10 micron beta 200 with high flow rates, with a target cleanliness of ISO 15/13, and with OEM cleanliness standards at ISO 18/16 for transmissions and hydraulics. Our in-house oil laboratory was used to perform regular oil analysis in order to closely monitor the performance of the machine.

After 15,000 hours, oil analysis results revealed that the machine was still in good condition. A decision was made to run the machine up to 20,000 hours. After 20,000 hours, the machine was still in good condition and inspections were done by using a borescope to inspect the condition of the engine components, final drive gears and transmission clutch plates.

The oil lab onsite enables the monitoring of the remaining useful life of lubricants. Further benefits are accrued by simultaneously monitoring other vital signs of machine health and oil condition such as wear, lubricant contamination, wrong oil, etc.

memsa to grow local supply chain of capital equipment for mining

memsa to grow local supply chain of capital equipment for mining

About $2 billion worth of mining capital equipment a year is imported into South Africa, with the SouthernAfrican Development Community (SADC) representing another $2 billion annual market, translatinginto a niche market larger than that of the European Union.

MEMSAs formation was first motivated by the Resource Capital Goods Development (RCGD) studyby the Department of Trade & Industry (DTi), which investigated the potential of minings backwardlinkages or supply chains.

The 2015 Mining Phakisa provided further impetus, with the road to afully-functional organisation paved by a successful application for dti Cluster Development funding, which matches member fees on an 80:20 basis.

MEMSAs offices in the Mandela Mining Precinct gives it daily access to partners such as theMinerals Council of South Africa, the Department of Science & Technology, the dti, and the SouthAfrican Minerals Processing Equipment Cluster (SAMPEC), with project collaboration being the norm.

On the other hand, mechanisation based on locally manufactured equipment has the potential tomaintain employment levels. For example, if you install a completely mechanised equipment set,from drifter drills to roof bolters and load-haul dumpers, which can all even be controlled remotely,you will employ nearly the same number of people, Dr Jourdan stresses.

A focused, comprehensive, and progressive localisation strategy will go a long way to mitigate thetechnical and socio-economic challenges faced by the South African mining industry at present,MEMSA Chairperson Freddy Mugeri points out.

As MEMSA we believe that, while the sources of intellectual property (IP) and innovation are global,manufacturing must be localised deliberately in South Africa and SADC, especially with regard to themanufacture of all inputs related to mining.

These include capital goods, spares, components,consumables, and services. MEMSA aims to promote the local manufacture of goods based on local and global IP and innovation,and the export of these goods.

The benefits here are shorter supply chains to the mines themselves,shorter learning curves, and quicker customisation of equipment in terms of local mining conditions, a higher level of input in local currency, an optimised exchange rate with hard currencies, thecreation of next-generation jobs, and skills development in both the manufacturing and miningsectors.

A strong local mining goods manufacturing sector will naturally expand into other sectors of theeconomy, like agriculture and construction, and further strengthen tertiary sectors such as banking,hotel and tourism, and national security.

Member benefits are manifold, from increased exposure to potential clients and key decision makersand influencers, support for export strategy and execution, and support for access toresearch, development and innovation (RDI), and business development.

For example,members have benefited from free quality training and advice on IP law and strategies, while highpowered delegations from the dti , DST and IDC have presented their offerings in terms of fundingand finance.

Twenty one factory team leaders are currently being trained in lean manufacturing techniques to improve competitiveness in the supply chain. Meanwhile MEMSA is working with theMandela Mining Precinct and Minerals Council of SA to establish a dedicated test mine where newlydeveloped equipment can be objectively assessed.

The launch exhibition showcased South African capability in manufacturing and innovation, and products on show ranged from software modelling ventilation systems, to enormous low profile drill rigs for safely mining narrow reefs of ore.

ghana - corporate - deductions

ghana - corporate - deductions

Depreciation of depreciable assets in the accounts of a business is not an allowable deduction in computing taxable profits. It is instead replaced by capital allowances at prescribed statutory rates, as follows:

Although the tax law does not specifically mention start-up expenses or pre-operating costs, generally a deduction is allowed for start-up and pre-operating costs incurred by a business, provided such expenses are wholly, exclusively, and necessarily incurred in the production of income of the taxpayer.

Interest incurred on loans used to generate the income of a business is ordinarily deductible. Restrictions apply on interest payments on related loans. See Thin capitalisation in the Group taxation section

A deduction is allowed for bad debts incurred in the normal course of business, other than advances made on capital accounts. A bad debt is allowed as a deduction if the C-G is satisfied that the taxpayer has taken all reasonable steps to pursue payment and the person reasonably believes payment will not be made.

Tax losses can be carried forward for all sectors and deducted from assessable income for the three years immediately following the year in which the loss was incurred. Specified priority sectors can carry forward their tax losses for up to five years.

The Transfer Pricing Regulations 2012, (LI 2188) require that payments or transactions between persons in a controlled relationship are conducted at arm's length. A transaction is conducted at arms length between persons in a controlled relationship if the terms of the transaction do not differ from the terms of a comparable transaction between independent persons. The C-G may disregard or disallow transactions if they are deemed to be fictitious or do not have a substantial economic effect and the form does not reflect its substance.

2017 - 2021 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

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