SOME SPECIFICS OF COST DETERMINING OF EQUIPMENT AND MACHINES TAKING INTO ACCOUNT QUALITY DEGRADATION DUE TO WEAR
One of the objects of merchandising research, which the cost determining has certain features and complexities, are equipment and machines of various purposes especially were in operation and having a certain percentage of wear. Determining of equipment and machines operability, percentage of wear is one of the main factors affecting the formation of the market price and its definition within all approaches to property valuation. According to forensic experts experience while performing this type of research specialists, who involve for determining of a technical condition raise questions: what kind of data should be indicated in the technical condition report in order that experts can use them while performing merchandising examination and the terminology used by specialists, categories of technical condition assessment should coincide with the terminology of appraisers in future. Merchandising experts on the basis of work experience and study of special literature offered the list of such data. It includes: inventory number, name (brand), purpose, completeness (configuration, mass), date of acquisition (release date), service life (operation rate), cost at acquisition date, book value, manufacturer, main technical characteristics, technical condition, functional test, repairs information, repair costs; conclusions about possibility of further exploitation. Merchandising expert uses established percentage of wear in the network of the cost approach that provides for following consecutive actions: determining of replacement cost or reproduction of valuation object and analysis of its technical condition for determining the percentage of wear and further calculations in the network of this approach. Suitability coefficient of valuation object is used by a commodity expert for determining the value of valuation object within framework of comparative approach while selecting comparison objects.
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