特种设备的评估方法（Evaluation methods for special equipment）.docVIP

特种设备的评估方法（Evaluation methods for special equipment） Evaluation methods for special equipment What is special equipment: special equipment refers to the safety of life, the risk of larger boilers, pressure vessels (including gas cylinders), pressure pipes, elevators, lifting machinery, passenger ropeway, large recreational facilities. And military equipment, nuclear facilities, aviation spacecraft, railway locomotives, marine facilities and ships, as well as special equipment used in coal mines. For special equipment, we usually adopt the cost method and the market method. In the cost method, equipment for the purchase of special equipment at an optional price can be assessed by means of weight valuation and replacement accounting. (I) cost method. The cost method measures the value of an asset from a cost point of view. It first estimates the cost of the new asset, which is exactly the same or functionally equivalent to the evaluated object, and then considers the three devaluation. Correctly estimate the replacement cost, reasonably determine various depreciation factors, and quantify depreciation. 1. Determination of replacement cost For the special equipment that can be purchased in the market, the replacement cost shall be made at the fair price of the market and the reasonable supporting expenses. The replacement cost of special equipment includes the necessary and reasonable direct costs, indirect costs and capital costs incurred in the acquisition or construction of the equipment. The direct costs of special equipment include the cost of the equipment, the costs incurred in the purchase or construction of the equipment, as well as the equipment handling fees, the installation and commissioning fees, the base fees and other reasonable costs; Take the fair price or the transaction price, and buy the valid contract according to the recent equipment. The appraiser should pay attention to the timeliness and reliability of the data when using the price data. Under