RAS Social ScienceЭкономика и математические методы Economics and the Mathematical Methods

  • ISSN (Print) 0424-7388
  • ISSN (Online) 3034-6177

VALUATION OF MACHINES AND EQUIPMENT IN VIEW OF CURABLE AND INCURABLE DEPRECIATION

PII
S042473880000616-6-1
DOI
10.7868/S0000616-6-1
Publication type
Article
Status
Published
Authors
Volume/ 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
Year of publication
2013
Number of purchasers
1
Views
977

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At the Ministry of Education and Science of the Russian Federation

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