VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL

Smolyak, Sergey

English

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VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL

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VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL

Annotation

PII

S042473880000621-2-1

Publication type

Article

Status

Published

Authors

Sergey Smolyak Send message

ORCID: 0000-0001-5287-4285

Edition

Volume 48 Issue 4

Pages

66-79

Abstract

The dependence of the value of equipment on age is determined using a modified Discounted Cash Flows method. This assumes the most efficient use of evaluated equipment after valuation date (Highest And Best Use principle). The model uses available market and technical information and allows to evaluate used equipment taking into account the improvement of its characteristics after a major overhaul as well as the impact of taxation and inflation.

Keywords

plant & equipment, highest and best use, overhaul, effective age, market value, percent good factors, benefits, discounting

Date of publication

10.10.2012

Number of purchasers

Views

647

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Cite Download pdf

GOST	Smolyak S. VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL // Economics and the Mathematical Methods. – 2012. – V. 48. – Issue 4 C. 66-79 .
MLA	Smolyak, Sergey "VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL." Economics and the Mathematical Methods. 48.4 (2012).:66-79.
APA	Smolyak S. (2012). VALUATION OF EQUIPMENT UNDERGOING AN OVERHAUL. Economics and the Mathematical Methods. vol. 48, no. 4, pp.66-79


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References

Additional sources and materials

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Osnovy otsenki (2006): Osnovy otsenki stoimosti mashin i oborudovaniya / Kovalev A.P., Korolev I.V., Faddeev P.V. M.: Finansy i statistika.

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Smolyak S.A. (2008): Problemy i paradoksy otsenki mashin i oborudovaniya: syuita dlya otsenschikov mashin i oborudovaniya. M.: RIO MAOK.

Smolyak S.A. (2009): Ehrgodicheskie modeli iznosa mashin i oborudovaniya // Ehkonomika i mat. metody. T. 45. № 4. S. 42–60.

Smolyak S.A. (2011a): O sposobakh ispol'zovaniya imuschestva // Imuschestvennye otnosheniya v Rossijskoj Federatsii. № 7. S. 66–81.

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California State Board of Equalization (2010): California State Board of Equalization. [Ehlektronnyj resurs] Assessors’ Handbook Section 581. Equipment and Fixtures Index, Percent Good and Valuation Factors.

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