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VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL
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VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL
Annotation
PII
S042473880000616-6-1
Publication type
Article
Status
Published
Authors
Sergey Smolyak 
ORCID: 0000-0001-5287-4285
Edition
Volume 48 Issue 4
Pages
66-79
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 into account the improvement of its characteristics after a major overhaul as well as the impact of taxation and inflation.

Keywords
plant & equipment, highest and best use, overhaul, effective age, market value, percent good factors, benefits, discounting
Date of publication
01.10.2012
Number of purchasers
1
Views
754
Readers community rating
0.0 (0 votes)
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Additional sources and materials

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MSO 2007 / Per. s angl. Artemenkov I.L., Mikerin G.I., Pavlov N.V. i dr. (2009). M.: Rossijskoe obschestvo otsenschikov.


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Otsenka stoimosti mashin (2003): Otsenka stoimosti mashin, oborudovaniya i transportnykh sredstv / Pod red. Kovaleva A.P., Kushelya A.A., Khomyakova V.S. i dr. M.: Intereklama.


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


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


California State Board of Equalization (2010): California State Board of Equalization. [Ehlektronnyj resurs] Assessors’ Handbook Section 581. Equipment and Fixtures Index, Percent Good and Valuation Factors.


Rezhim dostupa: http://www.boe.ca.gov/proptaxes/pdf/ah58110.pdf, svobodnyj. Zagl. s ehkrana. Yaz. angl. (data obrascheniya: fevral' 2012 g.).


Marshall Valuation Service (2011): Marshall Valuation Service. Los Angeles: Marshall and Swift Publication Company.


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: aprel' 2012 g.).

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