Determining the cost of property and engineering of military purpose and armament

Abstract

The article analyzes all possible methodological approaches to determining their market value based on the analysis of the regulatory and legislative framework in the field of assessing military equipment and equipment and weapons.

Profitable, comparative and costly methodological approaches are examined separately, as well as the possibility of their application in determining the value of military equipment and equipment and weapons.

It is considered all source data, sources of information that are needed to determine the value of research objects, as well as the possibility of their receipt at the disposal of experts, namely the main technical characteristics of the research object, comparison objects in the market for the sale of similar property, the designated and maintenance between the repair facilities, manufacture or cost of implementation, the cost of routine maintenance, major repairs or rehabilitated repairs.

The article considers the residual value of military equipment and equipment as a basic type of value. We consider such types of wear as physical and functional.

Based on the results of the analysis, an algorithm for determining the market value of research objects is described using a combined approach – a costly methodological approach (using the substitution method and direct recovery method) and a comparative methodological approach.

The formulas for calculating the cost of direct restoration, the cost of replacement, the formula for determining the total coefficient of physical depreciation and the general formula for calculating the market value of military equipment and equipment and weapons are given.

The above approaches to valuation will provide a single algorithm for determining the value of military equipment and equipment, reduce the complexity of conducting forensic examinations and increase the effectiveness of the implementation of commodity research.

The algorithm for determining the market value of the research object allows us to solve the main problems in the specialty 12.5 “Commodity Expertise of Military Property, Equipment and Armaments”, including determining the amount of material damage caused to the state as a result of damage or destruction of military equipment and equipment and weapons.