Evaluation of machinery and equipment
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Valuation of machinery and equipment is the determination of the value of machines, devices, construction and road machinery, lifting and transport equipment, serial technological complexes and lines, power units, office equipment, furniture, household items and other objects related to movable property. Such an assessment is necessary to determine the production costs of enterprises of any type of property and the correct taxation of both profits and property on which the business is based.
The range of machines, mechanisms, units, devices that fall under the concept of "machinery and equipment", in practice is extremely wide. In the general case - it is technological equipment of various industries, energy equipment, all types of lifting vehicles, computer and office equipment, agricultural machinery, commercial equipment, military equipment and others.
The need to evaluate machines and equipment arises when this equipment or machines become the subject of any operations and transactions. It can also be property insurance, revaluation of fixed assets and so on.
It should be noted that machinery and equipment are characterized, as a rule, by a large number of different parameters and a variety of nomenclature. Determining the market value of machinery and equipment is a complex and unique process, because often in the process of evaluation it is impossible to find a completely identical analogue for the evaluated object.
Equipment valuation can be performed as part of a separate task (according to the list of equipment provided by the Customer) and be part of a large work on property valuation of the enterprise as a whole, when in addition to equipment also evaluates real estate, cars, NMA and other types of assets.
Equipment evaluation is performed for different purposes. It may be needed when:
- determination of collateral value;
- statement on the balance sheet of the enterprise, revaluation for reflection in accounting and financial reporting (for accounting purposes);
- making management decisions;
- concluding purchase, sale or lease agreements;
- determination of property shares;
- making a contribution to the authorized capital;
- imposition of penalties on the property of the debtor company;
- liquidation and utilization of property;
- insurance, etc.
Basic documents and information needed to evaluate the equipment:
- Certificate of state registration of a legal entity, a copy of the document on the appointment of the director;
- Information on the composition of the equipment;
- Documents confirming the ownership of equipment and technical passports (if available).