Valuation of machinery and equipment
Valuation of production equipment, installations and production lines
We value machinery, production and industrial equipment, installations and units, as well as production lines and complexes.
Specialised equipment that is not sold separately from the enterprise is valued as part of the operating business, taking into account its utilisation and profitability.
Finappraisal values machinery and equipment for transactions, financing and reporting
Sales and purchases of assets
Supporting the price of individual machines, production lines and production complexes
Collateral
Market and liquidation value of equipment pledged to a bank
Revaluation of property, plant and equipment
Fair value of equipment under IAS 16 and Federal Accounting Standard FSBU 6/2020 and impairment testing under IAS 36
Insurance
Actual value of equipment for an insurance contract and the amount of loss in an insured event
Contribution to the charter capital
Monetary valuation of equipment transferred as an in-kind contribution (Article 66.2 of the Civil Code of the Russian Federation)
Bankruptcy and leasing
Valuation of the debtor's property to determine the starting price at auction (Article 130 of Federal Law No. 127-FZ "On Insolvency (Bankruptcy)") and of a repossessed leased asset to calculate the balance of mutual obligations
Value is determined in accordance with Federal Valuation Standard FSO No. 10 "Valuation of Machinery and Equipment". The cost approach is based on the reproduction or replacement cost of the asset less accumulated depreciation: physical deterioration and functional and economic (external) obsolescence. It is the main approach for specialised equipment. The market approach relies on prices of comparable machines on the primary and secondary markets, and the income approach is applied to equipment that generates income on its own.
The valuation includes an inspection and identification of the assets by inventory and serial numbers and an analysis of the technical documentation and operating conditions. The valuation report sets out a reasoned conclusion of the market value of the machinery and equipment with supporting analysis for decision-making.