(1) Definition of replacement cost method
The replacement cost method of machinery and equipment evaluation refers to the method of estimating the evaluation value of machinery and equipment by estimating the replacement cost of machinery and equipment, and then deducting all kinds of depreciation caused by natural wear, technological progress or external economic environment during use, that is, substantial depreciation, functional depreciation and economic depreciation of equipment.
(2) Applicable conditions of market rules
There are three basic conditions for applying the market method: meeting the open market conditions, the market is effective, and the evaluation object is similar or comparable to the market reference.
1. Open the market:
(1) Both the buyer and the seller are motivated by themselves, completely voluntary, without any coercion;
(2) Both parties have fully understood the subject matter and acted according to their best interests;
(3) In this open market, information is allowed to be disclosed within a reasonable time;
(4) The price refers to the normal currency price of equipment transactions, which is settled in a normal way and is not affected by special payment methods or sales preferences.
2. The market is efficient
(1) The information provided by the market is true and reliable;
(2) The reference object is active in the market.
Active market refers to the frequent occurrence of similar asset transactions in the market, but without the market, it cannot become a valuable market; Assets can be traded in a completely free market and are not controlled by some monopoly sellers or buyers; There is no malicious incitement to the market, manipulation of the market, and creation of false market phenomena.
3. Similarity or comparability
(1) Similarity means that the appraised object and the reference object are similar in physical characteristics, trading characteristics and market characteristics;
(2) Comparability means that there is * * * similarity between the evaluation object and the reference object, and the evaluation object and the reference object are compared through comparative factors.
(three) the object of application of the income method
Most single mechanical equipment generally does not have independent profitability. Therefore, single equipment is usually not evaluated by income method. For production lines, complete sets of equipment and other machinery and equipment with independent profitability, the income method can be used to evaluate.