A framework for assessing the value of machinery, equipment and instruments
1. The economic principle, which states, "The cost of a piece of equipment is determined by the lowest price at which can be purchased by another piece of equipment with an equivalent utility" is a principle
2. The income approach is not applicable to the equipment, bringing:
3. The coefficient of physical depreciation in valuation practice - is the ratio of accumulated depreciation to the original value of the property.
4. The vehicle, bringing the year net operating income of $ 20,000., Was estimated at 250,000 dollars. Determine the coefficient of capitalization.
5. If the revaluation of fixed assets for the purposes of statistical reporting appraisers determine:
6. Do I have to calculate the cost of the replacement of carrying analog parametric price correction?
7. Determine the rate of physical deterioration of the press, if the repair costs of $ 3,500., And the cost of a new identity press 14550 USD.
8. It is necessary to calculate the cost of replacement of metal-cutting machine at the end of 2007. The machine is to be assessed, was purchased in 2002 for US $ 7180. Information about base index of prices for the equipment in recent years is shown in the table.
Years Index base
2001 1.00
2002 1.04
2003 1.06
2004 1.08
2005 1.09
2006 1.10
2007 1.11
9. If the TOE performs complex machines and equipment with the existing production and technological ties between them, such an assessment is called "systemic (complex)."
10. The cost of reproduction - is the lowest running costs for the acquisition on the market similar facility as close as possible on the functional, structural and operational characteristics to evaluate it.
11. Determine the cost of the gasoline unit with 40 hp, it is known that the cost of the gasoline unit with 80 hp It is $ 600. The power factor for this type of braking equipment for the power of 0.6.
12. Determine the physical deterioration of the press to the overhaul, the cost of which amounted to $ 3,650. It is known that the cost of an identical new press $ 14,730.
13. The cost approach is measured wear:
14. Cost-of-life and written off vehicles and equipment, are not subject to recovery from injuries received in an accident, natural disasters and other external causes - is it?
14. Determine the costs for replacement in a state of readiness for operation of the mechanical part of the test stand. As a technologically homogeneous object selected gear mechanism, the price of which is equal to the VAT. 70000 rub. Net profit ratio of the homogeneous object 0.15, rate of return of 0.06 stand. Coefficient taking into account the existing parametric differences in compared objects: Co = 1.25. The income tax rate of 0.24, the rate of VAT in the price of 18%. Related costs 7,500 rubles mounting stand.
15. (10) To determine the cost of the complex machinery for the manufacture of gutters overflow and other details from a metal sheet by direct capitalization. Annual production of 11,200 p. M per year. The price per unit of $ 9.4. 1 PM The cost per unit of production (excluding amortization) of $ 7.7. 1 PM The area occupied by the machine complex, 320 m2. The price of the building $ 250. Per 1 sq.m. Annual depreciation rate of 2.5% of the building. The service life of the machine complex n = 12 years. The discount rate r = 0,22.
16. (17) To determine the cost of the machine for the manufacture of complex metal doors by the discounted net revenue. The volume of production in 2150 units per year. Net income per unit $ 7. The cost of building $ 50,000. The service life of the machine complex n = 8 years. The residual value of the machine complex at the end of the 8th year in 1100 dollars. The discount rate r = 0,22.
17. The method of direct comparison to the "commercial" adjustments are those that eliminate differences in: 1) the
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