Guide
1
To calculate the value of fixed assets first make a list of them.The main assets include land, industrial buildings and structures, equipment, machinery, tools, devices, in general, the entire production of physical capital of the enterprise.
2
Then calculate the total cost of the original , which expresses the actual cash expenditure for the purchase, delivery, assembly and installation, construction zdaniy.Rasschitayte unamortised cost, ie the initial cost of for net of depreciation.The cost of fixed assets calculated as follows: the total cost of the original basic funds minus the amount of depreciation on a specific date.
3
Calculate the total cost of reducing , ie value terms reproduction of an object of fixed assets .This indicator measures the size of expenses required in case of replacement of fixed assets.The calculation uses an index of market prices of new data on the cost of similar facilities, which the recoverable value of already defined, enlarged the rate of change in prices.
4
Calculate residual cost , which is the inventory or reducing cost th minus any of the following elements: depreciation, calculated using the depreciation rates and ratios amendments thereto, and the wear and tear,calculated using the method of expert evaluations.There is important and the estimated value of any defects that have arisen during continuous and long-term operation of the facilities, which has led to a decrease in consumer qualities.
5
determine the market or the estimated value of , ie the price at which a buyer is willing to purchase the fixed assets on the basis of the contract of sale at the auction go other similar trades, such as tenders.On a market value affect yields, inflation and other market factors.
determine the carrying value of
basic funds .Its very easy to find, it is recognized in the balance sheet.
6
Determine residual value basic funds .Usually it is set by the liquidation commission of the organization, which is subject to liquidation due to bankruptcy.However, the law provides for some other basis for determining the liquidation value of fixed assets .