介绍了采购主要资本设备的财务论证程序。所使用的示例用于评估油管生产商纵切生产线的购买情况。对进料线圈和成品线圈的规格进行了分析，并根据分析确定了纵切线的要求。接下来，编制项目总成本，并与其他公司执行相同工作的价格进行比较，以确定新设备的潜在利润。

THE FINANCIAL JUSTIFICATION PROCEDURE FOR PURCHASING MAJOR CAPITAL EQUIPMENT IS PRESENTED. THE EXAMPLE USED IS FOR EVALUATING THE PURCHASE OF A SLITTING LINE FOR A TUBING PRODUCER. SPECIFICATIONS FOR THE INCOMING AND PRODUCT COILS ARE ANALYZED, AND FROM THAT ANALYSIS THE REQUIREMENTS FOR THE SLITTING LINE ARE ESTABLISHED. NEXT, TOTAL PROJECT COSTS ARE PREPARED AND COMPARED WITH THE PRICES OTHER FIRMS CHARGE FOR PERFORMING THE SAME WORK TO DETERMINE THE PROFIT POTENTIAL FOR THE NEW EQUIPMENT.