In a developing market economy in Russia in the subjects-owners in recent years an increasing need to assess the tangible assets, including machinery and equipment. This occurs when objects of civil rights need to join the economic turnover with the assets of various forms of ownership, as well as to monitor financial reporting and accounting of assets and require them of any business transactions, as market prices are constantly changing under the influence of technological advances, market conditions and other factors. In addition, the need to assess machinery and equipment can occur for a number of other circumstances. For example, to the revaluation of fixed assets (funds), to determine the tax base in fixed assets for the calculation of property tax in developing a business plan for the implementation of any investment project, etc. The concept of "machinery and equipment" refers to the entire spectrum of moveable property. According to Article 130 of the Civil Code, the equipment and machinery and vehicles are movable property. Equipment and machinery – is a kind of property that may be owned by both individuals and legal entities.
The overwhelming majority in the movable property of the company – is various equipment, machines, plants, apparatus, appliances, machinery, tools and equipment, vehicles, furniture, communications equipment, computers, etc. Some types of movable property are also subject to register with the government. Validity and reliability assessment of machinery and equipment, as well as the choice of value depends on how many well-defined purpose of evaluation and field subsequent use of its results. In some cases, the customer can deliver not one but several purposes of assessing, for example, insurance and collateral for the loan. Both of these goals are not mutually exclusive, and individual procedures of examination and analysis for these two assignments are identical, but the final results of the evaluation value, in this case, insurance or liquidation, may be different.
Determination of the cost of machines and equipment submitted for evaluation, based on comparison of the calculated value, for which special valuation approaches. The main approaches in the evaluation are: – expensive, reflect the views of most probable (typical) seller (manufacturer) the object to assess its cost – a profitable, reflecting the views of most probable (typical) of the buyer object to the assessment of its value – the comparison market sales, reflecting the aggregate pricing factors specific market, those present at the valuation date (supply and demand, competition, restrictions, etc.). The choice of approach carried out based on the specifics of the object being evaluated, the characteristics of a particular market and the composition of the information contained in (collected) data. Evaluation approaches are interrelated and complementary. When have enough information obtained to assess machinery and equipment used all three approaches. Impossible sequence or limit the application of any of the approaches justifies-vayutsya in the evaluation report performed in accordance with the current per-konodatelstvom RF. Typically, equipment and machinery estimated at: – Leasing of machinery and equipment, the transfer of machinery and equipment rental; – Insurance – importation of equipment and vehicles to the territory of the Russian Federation in the absence of value in the accompanying documents – the revaluation of fixed assets for the calculation of tax base – Design of machinery and equipment as contribution to the share capital of another enterprise – Definition of the liquidation value of assets – Write-off of obsolete fixed assets; – Assessment for forensic purposes – establishing revenue from compulsory liquidation through bankruptcy – Determining the amount of damage