Valuation of machinery and equipment not represented on the Ukrainian domestic market

Abstract

In the article, on the basis of the analysis of regulatory and legislative base for the machinery and equipment evaluation, analyzed the possible methodological approaches to assessing of their market value. It is deals with income, comparative and cost methodological approaches, and it is analyzed the possibility of their use in evaluation machinery and equipment value, which are not represented in the Ukrainian domestic market. Attention is drawn to physical and functional depreciations, proposed algorithm for evaluation machinery and equipment market value. In the calculation of physical depreciation, using expert method, the article contains the table of rate value percent depreciation, depending on the technical condition studied objects (the so-called expert assessments scale in international practice). Also provides basic data needed to calculate the value of studied objects in the evaluation, namely: the initial or historical cost of equipment, the cost variation coefficient of date acquisition studied objects to the valuation date, the inflation index, or consumer price index (CPI). According to the results of the analysis described the algorithm for valuation studied objects with application of cost methodical approach as the only possible (using the substitution method and the method of recovery). Initial data are given needed to conduct the study, as well as the formula for calculating the recoverable amount of studied objects in the application of cost methodical approach, the formula for calculating physical depreciation coefficient by the effective period method, the formula for calculating of functional depreciation coefficient and the general formula for assessing studied objects market value. The above approaches to the assessment of machinery and equipment that are not represented in the domestic Ukrainian market will ensure a single algorithm for machinery and equipment evaluation will reduce the labor intensity of forensic operation and increase the effectiveness of commodity research performing.