This type of equipment should be evaluated taking into account changes in exchange rates. This type of equipment can be estimated using the foreign exchange conversion method.
Foreign exchange conversion method to estimate the revaluation value of the introduction of equipment is the formula:
Exchange rate at the time of assessment
Equipment revaluation value = (the original price of equipment - accumulated depreciation × ----
Exchange rate at the time of acquisition
II. Valuation of leased-in and leased-out fixed assets
(1) Leased-in fixed assets include two types of fixed assets, namely, general leased-in fixed assets and fixed assets leased-in under finance leases. 1. Fixed assets leased-in under general leases are only evaluated if they undergo technological modifications, and their value should be equal to the sum of the technical modification project expenses and the value of the technical modification project expenses. 2. Its value shall be equal to the sum of the expenditure on technical improvement works and the expenditure on overhauling costs. 2. Fixed assets leased under finance leases shall be assessed as an asset of the enterprise because its ownership is transferred to the bearer after the bearer pays the last rent. Finance lease-in fixed assets can be categorized into recent finance lease-in fixed assets and forward (more than two years) finance lease-in fixed assets according to the proximity of the time of their lease-in.
The value of a recent finance lease fixed asset is calculated as the net value of the sum of the gross rent plus the transfer fee, less depreciation. The formula is:
Revaluation of fixed assets under finance leases = (rental amount specified in the contract + transfer fee) - depreciation charged
Forward fixed assets under finance leases, the value of which shall be estimated according to the current market value method.
(2) Fixed assets leased out refers to fixed assets leased out for use by outside organizations in accordance with regulations, the ownership of which belongs to the leasing enterprise. The specific assessment method is the same as the general fixed assets assessment method, only in determining the actual rate of newness, should go to the lessee enterprise to check the use of fixed assets, repairs, maintenance and other conditions, in order to determine its true rate of newness.
Three, over-service equipment assets assessment
In the enterprise, some equipment, although depreciation has been depleted, the net book value of zero, but after overhaul or technological transformation, can still continue to use and play a role in the production of efficiency. For this type of over-service equipment for the assessment, the general use of factor synthesis method.
The formula for the factor synthesis calculation method is:
(A + D - S) × [1 + (K - a) F0]
C = ---- ---------- --×T + S
T0 + T
Where:
C: revalued value of the asset; A: the original value of the asset; D: the cost of overhauling the asset or the cost of technological renovation; S: the salvage value of the asset; K: the average annual index of price changes; a: intangible wear and tear coefficient of the asset; T0: The number of years the asset has been in use; T: the number of years the asset has increased in use.
IV. Valuation of idle and end-of-life equipment assets
(I) Valuation of idle assets
1. The concept of idle assets.
Idle assets refers to in addition to the use, standby maintenance, modification of special equipment, disaster relief, military (approved by the sealing of the equipment) and the organization of production and operation of the necessary equipment, the other continuously out of service for more than one year or newly purchased into the plant more than two years can not be put into production equipment.
2. Assessment of idle assets.
Idle assets can be divided into newly purchased idle and idle after use according to whether they have been used in two cases. For the former, you can estimate the current market value method; for the latter, the valuation should be based on the replacement cost method.
(1) the current market value method, the equipment revaluation formula:
Equipment revaluation = new equipment market price × (1 - intangible wear coefficients)
(2) replacement cost method, the equipment revaluation formula:
assessment of the price index
Equipment revaluation = original value of equipment × ------- × rate of newness × (1 - intangible wear factor)
Price index for the base period
(ii) Valuation of end-of-life equipment assets
1. Concept of end-of-life equipment.
End-of-life equipment refers to equipment that cannot be repaired and utilized due to long-term wear and tear, or destruction caused by extraordinary accidents.
2. Evaluation of end-of-life equipment.
The end-of-life equipment is different from the idle equipment, it has no use value. Assessment, the first estimate of its expected residual value, and then deduct the removal, dismantling, handling costs can be calculated on the actual value. The formula is:
Equipment depreciation net income = estimated residual value of equipment income - cleanup costs
V. Surplus and gift of fixed assets assessment
(a) Surplus fixed assets assessment
Since the surplus fixed assets can not be collected the original book value, net value, has been the use of the life and the amount of depreciation and other information, and so on. Therefore, the present value can only be estimated by the current market price and the rate of renovation. It can also be evaluated against the price of similar fixed assets.
(B) the valuation of gift fixed assets
1. The concept and types of gift fixed assets.
The so-called gifted fixed assets are fixed assets given to certain enterprises by other economic entities of the enterprises.
Gift of fixed assets according to the assessment of the book information is complete or not can be divided into two kinds: (1) the gift of fixed assets are not the original book value, depreciation, has been used for years and other information; (2) the gift of fixed assets have the original book value, depreciation, has been used for years and other information.
2. Valuation method.
Given fixed assets without book information can be assessed in comparison with the inventory of fixed assets.
Fixed assets gifted with book information can be assessed at their revalued value according to the following formula:
Asset revaluation value = current price of brand-new assets
Current price of brand-new assets x (time used before the gift + time used after the gift)
- ---------- ---------- -------
Estimated useful life
VI. Appraisal of production lines with a limited life expectancy
(a) Evaluation of production lines that are due for retirement but can be converted to production. When evaluating such production lines, the replacement cost method or the current market value method can be applied based on the acquisition of machinery and equipment on the production line, the technical situation of the equipment and the production capacity of the production line, and other indicators.
(2) Some of the equipment in the production line for limited period of scrapping can be evaluated with some other equipment to form a new production line. For the appraisal of this type of production line, you can first estimate the value of the new production line based on the original production line by applying the Detailed Analysis Method, and then deduct the value of the two differences.
(3) Asset appraisal of a production line that has been scrapped by the original deadline.
The appraisal of such production lines can refer to the part of the appraisal of end-of-life equipment.
Seven, the failure of the enterprise, bankruptcy liquidation of fixed assets assessment
Enterprise failure, bankruptcy, to clean up the enterprise assets, and these assets will be estimated pricing in order to pay off the debts owed by the enterprise, the assessment of such assets, the main application of the liquidation price standard.
Failure, bankruptcy of fixed assets can be divided into no use value of fixed assets and still have the use value of fixed assets of two categories, for no use value of fixed assets, can be calculated according to the market price of the purchase of scrap; for the still have the use value of fixed assets, can be measured by the value of the use of the actual security, and its measured revaluation must be greater than the value of its net book value, the failure of the Plenty of enterprises fixed assets The transaction price can be defined between the net book value of fixed assets and asset revaluation value. That is:
Net book value＜Completion price＜Revaluation value
Wherein, the net book value of assets = the original book value of assets × the rate of newness
Asset revaluation value = the current price of brand new assets × the rate of newness