In practice, economic activities of enterprises often use a concept such as the valuation of fixed assets.The vast majority of companies in the normal course of business to acquire the property.Sometimes, the service life is calculated in months, after which it was written off, sometimes - more than a year.
In the latter case it is the basic means.That together with the rest of the property is sometimes necessary to estimate.
When such an assessment is needed
This procedure is necessary in the following cases:
- for tax purposes;
- when privatization activities;
- for the redemption of certain facilities of the property complex;
- at registration of the lease;
- at the conclusion of the credit agreement with a pledge of property;
- in the formation of prices for the sale;
- in the evaluation of the authorized capital;
-with the event of property disputes.
But most needed evaluation of fixed assets in the current work.If the company's management owns this information at a given time, it significantly improves the company's competitiveness.In this case, the efficiency is much easier to manage, and the operational and financial risks are easier to define.Naturally, provided that the entire evaluation process carried out correctly.
Forms assessment
In modern accounting practice and economic evaluation of fixed assets may be carried out in several different ways.We give them a brief description.
1. Complete or inventory - is the value of assets at the time of their acquisition.This includes all costs of delivery and installation.
2. Residual value - the desired category is calculated by deducting from the total cost of depreciation expense.
3. Restorative assessment determines the value of these assets based on their wear, but on the basis of market prices.So sometimes exceed the full cost.
4. The carrying value is recognized in the accounting documents of the company, on its basis of tax assessment.Calculated on a mixed scheme as part of the objects recorded at replacement cost, and some - to the fullest.
5. The market valuation of assets of the enterprise, perhaps most clearly reflects the price of the fixed assets.Here we have all - the initial cost, depreciation, market, and even the current financial situation of the company.This indicator appears in all agreements and contracts in transactions.
How is
Evaluation of fixed assets is made in terms of money and is a fairly complex procedure.To perform it for internal needs of the enterprise and the current account is usually bypassed by specialists.They have in their hands the tools for accurate and careful calculations.It is enough to take into account the existing data and add on new ones.Especially in the arsenal of accountants is now committed software, requiring only timely input certain information.Total program will show itself.
However, when you need an independent evaluation, outsourcing becomes essential.Most of these circumstances arise in contentious situations: the division of property, the output of the participants of the company, restructuring, bankruptcy and so on.Despite the high fees that are charged by these companies, this option has several positive features.The most important objective and recognized competence.These factors, coupled with the licensed services must ensure recognition of evaluation results by all parties.However, part of an organization can be agreed in advance in writing.
