In conditions of developing market relations in Russia subjects - proprietors need appraisal of material assets, including machines and equipment. It occurs when objects of the civil rights require the introduction into an economic turnover of property of various patterns of ownership, with the purpose of the control of the financial reporting, the account of a property and demand other economic operations, as their market prices constantly vary under the influence of technical progress, market conditions and other factors.
Besides, the need for appraisal of machines and equipment can arise in a number of other circumstances, for example, with a view of basic means reassessment (funds), assessment of taxable base in the basic means structure for calculation of the tax to property, at development of a business - plan for realization of some investment project, etc.
The concept "machines and equipment " concerns to all spectrum of objects of a personal estate.
According to article 130 of the Civil Code of the Russian Federation, equipment, machines and transport concern to a personal estate. Equipment and machines - is the kind of property, which can be in the property of both physical and legal persons. The overwhelming part in structure of a personal estate at an enterprise - is various equipment, machines, installations, devices, mechanisms, tools, vehicles, furniture, communication facilities, computer facilities, etc. Some kinds of a personal estate are also subject to registration in the state bodies.
Validity and reliability of appraisal of machines and equipment and a choice of a kind of cost in many respects depend on correctness of definition of the appraisal purpose and the area of subsequent use of its results.
The interrelation of kinds of cost with appraisal purpose is submitted in the following kind:
In some cases the customer can set several purposes for an appraisal, for example, for insurance and for a pledge under the credit. Both purposes do not exclude each other, and some procedures of inspection and the analysis for these two purposes will coincide, but final results of cost appraisal, in this case insurance or liquidating, can appear different.
Machines and equipment cost assessment, submitted for an appraisal, is carried out under the results of comparison of settlement values of cost, to which reception special appraisal approaches are applied.
The basic appraisal approaches are:
cost approach, reflecting the point of view of the most probable (typical)seller (manufacturer) of the appraised object on its cost;
income approach, reflecting the point of view of the most probable (typical) buyer of the appraised object on its cost;
comparison of market sales, reflecting set a pricemaking factors of a certain market, present for the date of appraisal (supply and demand, competition, restrictions, etc.).
The choice of an approach is carried out proceeding from the specificity of the appraised object, features of a certain market and structure of data, contained in the submitted (collected) information. Appraisal approaches are interconnected and complementary.
At presence of the enough received information all the three approaches are applied to appraisal of machines and equipment. Impossibility or restrictions at application of any approach are proved in the report on appraisal executed according to the current legislation of the Russian Federation.
Equipment and machines are usually appraised at:
Leasing of machines and equipment, rent of machines and the equipment;
Insurance;
Import of equipment and motor transport to the territory of the Russian Federation in case of absence of cost in accompanying documents;
At reassessment
of a fixed capital for calculation of taxable
base;
Bringing
machines and equipment to an authorized capital
of another enterprise;
Assessment of property liquidating cost;
Write-off of unused basic means;
Appraisal for the judicial purposes
Establishment of proceeds from compulsory liquidation through procedure of bankruptcy;
