1. Observation method: It refers to the method of judging the rate of newness of the assets under appraisal by the appraisers with professional knowledge and rich experience in technical appraisal of the main parts of the assets and comprehensive analysis of the design service life of the assets, the actual state of use, the situation of maintenance and repair, the utility of production of the assets, and the impact of technological advancement on the functioning and efficiency of the use of the assets.
2. Age method: It is a method of determining the rate of newness by the ratio of the asset's remaining useful life to its total useful life. The formula is:
New rate = (useful life / total useful life) * 100%
Or
New rate = [useful life / (years of use useful life)] * 100%
3. Restore its original appearance and the original new function of the repair costs need to be spent as a percentage of the replacement cost of the asset to determine the rate of the new method. The formula is:
New rate = [(1 - repair costs) / replacement cost] * 100%
In the above three methods of calculating the rate of new, no matter which method can be calculated both the actual rest of the rate of new, but also to calculate the comprehensive rate of new.
For example, an enterprise wants to sell a CNC machine tool, which was purchased on August 5, 2010, and the appraisal of the machine tool by the technicians determined that the machine tool's rate of reconditioning is 85%, and the replacement cost is 300,000,
The physical depreciation of the machine tool = 300,000 * (1-85%) = 45,000 (yuan)