Any modern company wishing to maintain and strengthen a stable position in the market is obliged to timely monitor and evaluate all its fixed assets and funds. Such a measure will make it possible to formulate an actual budget and plan funds taking into account the current state of the funds.
Instructions
Step 1
To calculate the value of fixed assets, first list them. Fixed assets include land, industrial buildings and structures, equipment, machinery, tools, devices, in general, all the physical production capital of the enterprise.
Step 2
Then calculate the total acquisition cost, which in monetary terms represents the actual cost of purchasing, shipping, installing and installing equipment, and constructing buildings. Calculate the non-amortized cost, which is the acquisition cost less depreciation. The cost of fixed assets is calculated using the formula: the full initial cost of fixed assets minus the amount of depreciation on a specific date.
Step 3
Calculate the full replacement cost, that is, the value of the reproduction of any object of fixed assets. This indicator determines the amount of costs required in the event of the replacement of fixed assets. The calculation uses the index of new market prices, data on the price of similar objects for which the replacement cost has already been determined, aggregated coefficients of price change.
Step 4
Calculate the residual value, which is the inventory or replacement value minus any of the listed elements: depreciation calculated using depreciation rates and correction factors, and depreciation calculated using the expert judgment method. The estimated cost of any defects that arose during continuous and long-term operation of objects, which led to a decrease in consumer qualities, is also important here.
Step 5
Determine the market, or appraised value, that is, the price at which the buyer is willing to purchase fixed assets on the basis of the sale and purchase agreement during an auction or other similar bidding, for example, tenders. The market value is influenced by profitability, inflation and other market factors.
Determine the book value of fixed assets. It is very easy to find it, it is reflected in the balance sheets of the enterprise.
Step 6
Determine the residual value of fixed assets. Usually it is established by the liquidation commission of the organization that is subject to liquidation due to bankruptcy. However, the legislation provides for some other grounds for determining the liquidation value of fixed assets.
