Guide
1
Determination of the liquidation value of the buildings, equipment and other property of the company is required in some cases: the liquidation of the company, sale of property collateral, the accelerated sale of the property for various reasons.In any case, the forced sale of objects in a short time, and thus their resale value is always less than the market price.
2
One of the key factors affecting the determination of the liquidation value - term exposure.This time interval, the beginning of which is the time of placing the object for sale and end - time of the transaction.However, the period of exposure is not the only criterion for the calculation.There are two basic ways to calculate the liquidation value: direct and indirect.
3
In a direct comparison of the method of calculation used by the object offered for sale, with similar properties sold earlier.This method is simple, but not always applicable, because the information about the objects in liquidation is rarely available in the real market.
4
indirect method involves the calculation of the liquidation value calculation by the market value.This method is carried out in three steps: definition of the market value of the property, the calculation of prices on the forced nature of the sale, the calculation of the liquidation value.The most difficult stage - second, because the forced nature of the sale, in turn, depends on several factors:

- term exposure;
- the attractiveness of the object in terms of investment;
- the market value of the object;
- the market situation at the time of a forced sale, etc..
5
residual value is of three types: Arranged, forced, and the cost of the destruction of the company's assets (without sales).Orderly liquidation value is calculated when the exposure time is so big that you can spend a reasonable advertising campaign and to the sale of more or less attractive for the owner price.
6
Forced liquidation value is calculated when the assets are to be sold as soon as possible, sometimes in a single day and for next to nothing.This case involves the sale of property and assets to repay the debts of the enterprise.The residual value of the destruction of assets is calculated when the objects are not sold and written off, are destroyed.
7
Companies tend to calculate the liquidation value of its assets at the end of each reporting period (year).In this case, it is equal to the sum of the residual value of tangible assets and the amount of working capital.