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VALUATION OF MACHINES AND EQUIPMENT IN VIEW OF CURABLE AND INCURABLE DEPRECIATION
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VALUATION OF MACHINES AND EQUIPMENT IN VIEW OF CURABLE AND INCURABLE DEPRECIATION
Annotation
PII
S042473880000616-6-1
Publication type
Article
Status
Published
Authors
Sergey Smolyak 
ORCID: 0000-0001-5287-4285
Edition
Volume 49 Issue 1
Pages
54-72
Abstract

The dependence of the value of equipment on age is determined using a modified Discounted Cash Flows method. This assumes the most efficient use of evaluated equipment after valuation date (Highest And Best Use principle). The model uses available market and technical information and allows to evaluate used equipment taking its curable and incurable depreciation into account.

Keywords
plant&equipment, valuation, highest and best use, curable and incurable depreciation, overhaul, effective age, percent good factors, benefi ts, discounting
Date of publication
01.01.2013
Number of purchasers
1
Views
876
Readers community rating
0.0 (0 votes)
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References



Additional sources and materials

Kovalev A.P., Korolev I.V., Faddeev P.V. (2006). Osnovy otsenki stoimosti mashin i oborudovaniya. M.: Finansy i statistika.


Kovalev A.P., Kushel' A.A., Khomyakov V.S. i dr. (2003). Otsenka stoimosti mashin, oborudovaniya i transportnykh sredstv. M.: Interreklama. MSO 2007 (2009). Mezhdunarodnye standarty otsenki, 2007 / Per. s angl. I.L. Artemenkov, G.I. Mikerin i dr. M.: Rossijskoe obschestvo otsenschikov.


Smolyak S.A. (2008). Problemy i paradoksy otsenki mashin i oborudovaniya: syuita dlya otsenschikov mashin i oborudovaniya. M.: RIO MAOK.


Smolyak S.A. (2009). Ehrgodicheskie modeli iznosa mashin i oborudovaniya // Ehkonomika i mat. metody. T. 45. № 4. S. 42–60.


Smolyak S.A. (2010). Modeli otsenki iznosa mashin i oborudovaniya – II. V sb.: Analiz i modelirovanie ehkonomicheskikh protsessov. № 7. S. 69–82.


Smolyak S.A. (2011a). O sposobakh ispol'zovaniya imuschestva // Imuschestvennye otnosheniya v Rossijskoj Federatsii. № 7. S. 66–81.


Smolyak S.A. (2011b). O sposobakh ispol'zovaniya imuschestva. (Okonchanie.) // Imuschestvennye otnosheniya v Rossijskoj Federatsii. № 8. S. 24–37.


California State Board (2012). Assessors’ Handbook Section 581. Equipment and Fixtures Index, Percent Good and Valuation Factors. [Ehlektronnyj resurs] California State Board of Equalization. Rezhim dostupa:http://www.boe.ca.gov/proptaxes/pdf/ah58112.pdf, svobodnyj. Zagl. s ehkrana. Yaz. angl. (data obrascheniya: oktyabr' 2012 g.).


Marshall Valuation Service (2011). Marshall and Swift Publication Company. 915 Wilshire Blvd., 8th Floor, Los Angeles, CA 90017.


Oklahoma Tax Commission (2010). Oklahoma Business Personal Property Valuation Schedules. [Ehlektronnyj resurs] Rezhim dostupa: http://www.tax.ok.gov/advform/BPP-2011-01_01_2011_fi nal.pdf, svobodnyj.Zagl. s ehkrana. Yaz. angl. (data obrascheniya: oktyabr' 2012 g.).

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