How to evaluate equipment

As a rule, the valuation of equipment may precede the sale when it is put on the balance sheet of the company or debited, for collateral of a bank loan, in the interests of the organization, in order to attract investment. The real cost of equipment depends on its performance, productivity, reliability, degree of wear and tear of the manufacturer.

Instruction manual

1

When assessing the cost of equipment, specialists usually use costly, comparative and profitable methods.

Use the cost method in cases where you need to restore or completely replace equipment. Its market value is calculated based on the costs of creation and implementation. In addition, indicators such as competitiveness, utility and quality can influence it. An example is special-purpose equipment manufactured at one time by special order. The number of possible assumptions when evaluating equipment depends largely on its age.

2

The income method consists in assessing its value based on the determination of the estimated income derived from its operation. Using this method, you need to have a good idea of ​​the size of these revenues for several years in advance. But since in addition to this equipment many other factors are involved in generating income, the calculation is carried out in several stages. First, determine the net income from the operation of the entire complex and based on this - its total cost. From the result, select the amount of equipment revenue.

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.