- 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
- 983