1. Which of the approaches to the valuation of machinery and equipment is rarely used?
2. Which of the methods of the income approach should be applied in assessing the value of the equipment leased for the long term?
3. In assessing the special-purpose equipment, custom-made, the assessment is carried out within:
4. What kind of expenses should not be taken into account when assessing the value of machinery and equipment cost approach:
5. Assessment of the cost of the equipment cost approach allows to take into account:
6. In assessing the value of the equipment are the following types of wear:
7. Depreciation, eliminating costs which exceed the value-added machinery and equipment, is:
8. Calculation of the cost of depreciation is carried out within:
9. Deterioration in the valuation of machinery and equipment means:
10. Functional deterioration in the valuation of machinery and equipment:
11. The evaluator indicates the total value of the valuation date in accordance with the principle:
12. The total value of the cost of:
13. The total value of the cost of:
14. Which of the shortcomings related to the comparative approach?
15. Which approach should be given the highest priority in the evaluation of the cost of equipment for the purpose of providing a bank loan?
What are the requirements for the selection of objects within analogues
Test your knowledge
1. The method of substitution?
2. What are the elements of comparison should be selected analogues methods in determining the value of the comparative approach?
3. What is the method of directional adjustments?
4. In assessing what kinds of machines and equipment may use the income approach?
5. What types of impairment and depreciation are applied in the valuation of machinery and equipment?
6. Describe the types of cumulative wear
7. What approaches exist for determining the cumulative wear and tear?
8. Define the lifetime, the effective age and chronological age of machinery and equipment
9. Describe the methods of lost productivity and income to determine the physical wear and tear
10. What methods are used in determining the functional obsolescence?
11. What caused the use of all three approaches to assessing the value of machinery and equipment?
12. What are the principles for adapting obtained in different approaches of assessment results?
13. What are the requirements of the applicable national law apply to the total value of?
14. Determine the ratio of functional obsolescence of the machine with a capacity of 240 parts per day. Currently available new model with capacity of 300 parts per day.
15. Calculate the economic obsolescence telegraph installation, provided that the volume of incoming and outgoing telegrams of 6500 pieces per month. With the organization of the volume of outgoing mail and incoming mail decreased to 1,200 telegrams per month.
16 is required to determine the market value of the digital automatic station on 1000 numbers. The station was put into operation in 2000, the chronological age of 7 years. The service life of 20 years. Transportation costs - 102 200 rubles. The cost of installing and assembling 204,400 rubles. Indirect costs 200,000 rubles. The selling price of the manufacturer at the valuation date 2,044,000 rubles.
17. Determine the cost of the machine complex for the production of billboards by discounting net income. The volume of production 50,000 square meters. per year. The price of 1 square meter is 15 rubles. The cost per unit of production (excluding depreciation) are 11 rubles. The service life of the complex of 10 years. The residual value at the end of the 10th year of 12 000 rubles. The cost of renting the building 30 000 rubles. in year. The discount rate is 24% per annum.
18. Determine the cost of the machine complex for the manufacture of ceramic tiles by direct capitalization. The volume of the issue is on average 4.85 mill