When the court assesses the value of machinery and equipment, the following methods are usually used:
Professional Appraisal: The court may commission a professional appraiser or appraisal organization to evaluate the machinery and equipment. The appraiser will take into account the technical parameters, performance status, years of use, maintenance history and other factors of the machinery and equipment, combined with the market situation and the price of similar equipment, to make a professional appraisal.
Market comparison: The court may refer to the price of similar machinery and equipment in the market as a reference. This can be obtained by reviewing sales advertisements for similar equipment, second-hand market prices, or market reports from related industries.
Technical parameters and performance status: The court will consider the technical parameters and performance status of the machinery and equipment, including production capacity, accuracy, and service life. These factors will have an impact on the value of the machinery and equipment.
Depreciation and salvage value: The court may consider the depreciation of the machinery and equipment to determine its current value based on its useful life and salvage rate. This usually involves the use of a depreciation method (such as the straight-line method or accelerated depreciation) to calculate the amount of depreciation on the machinery and equipment.
Repair and maintenance history: The court may consider the repair and maintenance history of the machinery and equipment. If the equipment has frequently required repairs or has had problems with breakdowns, this may negatively affect its value.
Relevant Evidence and Expert Opinions: The court may consider relevant evidence and expert opinions, such as expert testimony or reports, as to the value and condition of the machinery and equipment.
These methods may vary depending on the circumstances and the requirements of the judicial system. In assessing the value of machinery and equipment in court, it is common to rely on professional appraisal organizations, expert opinions and relevant evidence to ensure that the results are objective and accurate.