¹The Tércio Pacitti Institute, Federal University of Rio de Janeiro, Brazil.
²Defense Engineering Graduate Program, Military Institute of Engineering, Rio de Janeiro, Brazil.

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Abstract—In the complex world we live in government has become one of the most important players in the data processing market. Not only does it collect a considerable amount of data from various sources, but it is also responsible for transforming this data into information and feeding it back into society. In order to reduce running costs and improve efficiency much of the governmental data collection and transformation activity is made by automated and semi-automated means. Therefore, not surprisingly, government is also one of the biggest users of information and communication technology (ICT). All of this has made the analysis of public sector investments in ICT (or e-gov projects) a subject of interest for officials in decision-making positions. This paper presents a method for the evaluation of these investments. The method gives a way to evaluate the tangible and intangible benefits yielded by e-gov projects. Also, it takes into account that the value yielded by both tangibles and intangibles may change during the course of time, and that these changes may affect the value of e-gov projects.

Index Terms—Intangible benefits, valuation of projects, incremental funding of e-gov projects, software engineering.

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Cite: Marcelo Carvalho Fernandes, Antonio Juarez Alencar, Eber Assis Schmitz, Monica Ferreira da Silva, and Rigel Procópio Fernandes, "Acknowledging the Effect of the Depreciation of Tangible and Intangible Benefits upon the Evaluation of E-Gov Projects," Journal of Software vol. 10, no. 7, pp. 842-868, 2015.