- PII
- S042473880000621-2-
- DOI
- 10.7868/S0000621-2-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ 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
- 10.10.2012
- Year of publication
- 2012
- Number of purchasers
- 1
- Views
- 708
RAS Social ScienceЭкономика и математические методы Economics and the Mathematical Methods
- ISSN (Print) 0424-7388
- ISSN (Online) 3034-6177
VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL
Indexing
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library