The most commonly used vehicle evaluation methods

Replacement cost method for vehicle evaluation.

Replacement cost method (traditional)

The replacement cost method is an asset evaluation method, which uses the total cost required to re-purchase or build a new state of entrusted assets under realistic conditions, minus the substantial depreciation, functional depreciation and economic depreciation of entrusted assets, and the difference is taken as the evaluation value of entrusted assets.

For example, in September of 20 14, a manufacturing enterprise in Suzhou was entrusted to evaluate the rights and interests of all shareholders of the company, and the benchmark date for the evaluation was August 3 1 4.

Among the equipment assets declared by the enterprise, there is a Buick GL8 commercial vehicle used for production and operation assistance, and the 2006 Road Zun 3.0LCT comfort version was purchased in March 2006.

Determination of the original evaluation value: Buick commercial vehicle has been discontinued. According to the new cars with similar functions entrusted by the market, the author determines the latest selling price plus 10% purchase tax and licensing fee on the base date. As the assessed unit is a general VAT taxpayer, the vehicle input tax can be deducted.

Determination of innovation rate: Vehicle innovation rate is determined by the principle of lower annual innovation rate and mileage innovation rate.