As a rule, the appraisal of equipment may precede the sale and purchase when it is put on the balance sheet of the enterprise or written off, for collateral for a bank loan, in the interests of the organization, in order to attract investments. The real cost of the equipment depends on its performance, performance, reliability, wear rate and the manufacturer's trademark.
Instructions
Step 1
When assessing the cost of equipment, specialists usually use cost, comparative and profitable methods.
Use the costly method in cases when you need to restore or completely replace equipment. Its market value is calculated based on the costs of creation and implementation. In addition, it can be influenced by indicators such as competitiveness, utility and quality. An example is special-purpose equipment, released at one time on special order. The number of possible assumptions when evaluating equipment depends largely on its age.
Step 2
The income method consists in assessing its value based on the determination of the estimated income received as a result of its operation. Using this method, you need to have a good idea of the size of these incomes for several years to come. But since in addition to this equipment, many other factors are involved in generating income, the calculation is made in several stages. First, determine the net income from the operation of the entire complex and on the basis of this - its full cost. From the result, select the amount of equipment income.
Step 3
The comparative method involves comparing the equipment to be evaluated with similar samples available on the secondary market, the price of which is already known. Comparisons are made with both exact and approximate counterparts. In the absence of an exact analogue, corrective amendments are made.
