Definition and characteristics of machinery and equipment evaluation
1. Definitions
The appraisal of machinery and equipment refers to the professional service of the asset appraisal institution and its asset appraisal professionals to evaluate and estimate the value of the individual machinery and equipment or the machinery and equipment as a part of the enterprise's assets on the appraisal benchmark date and issue the appraisal report in accordance with the requirements of relevant laws, regulations and asset appraisal standards.
2. Features
(1) Machinery and equipment assets are generally an integral part of the overall assets of an enterprise. They usually achieve a specific production and operation purpose together with other assets of the enterprise, such as buildings, land, current assets, intangible assets, etc., and generally do not have independent profitability. Therefore, the use of the income method is limited when evaluating machinery and equipment, and the replacement cost method and the market method are usually used.
(2) The existing form of machinery and equipment can be a single equipment that independently realizes a certain function, or an organic whole composed of several machinery and equipment, such as a production line, a production workshop, a factory, etc. The evaluation should pay attention to the impact of the organic relationship between assets on the value. The overall value is not just a simple addition of single equipment.
(3) Assets can be divided into movable property and immovable property according to their availability. For the equipment, part of it belongs to movable property and can be used without installation; Some of the fixed objects belonging to real estate or between movable property and real estate need to be installed on land or buildings permanently or in a certain way for a period of time. These assets may cause partial loss or complete failure of machinery and equipment.
(4) The depreciation factors of equipment are complex. In addition to physical depreciation, there are often functional depreciation and economic depreciation. The development of science and technology, relevant national energy policies, environmental protection policies, etc. may have an impact on the evaluation value of equipment.
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Our company has a professional and technical evaluation team with rich experience for many years. If you need relevant asset evaluation, you are welcome to call us for consultation. We will provide you with professional and standardized evaluation services throughout the process, and provide you with fast and effective solutions.
