Оцінка транспортних засобів
Evaluation of railway transport, wagons, tanks
Assessment of railway transport. Currently, railway rolling stock is increasingly becoming the object of various operations, such as purchase and sale, pledge, contribution to the authorized capital of the enterprise.
As a rule, there is a need for the services of an independent evaluation specialist. The evaluation of railway transport involves both the evaluation of wagons, locomotives, tank cars, and the evaluation of components and individual components for Rolling Stock (Car bogies, coupling devices of cars, etc.).
Rolling stock, which is currently in operation, is characterized by a high degree of physical and moral wear and tear, which significantly complicates its assessment.
Specialists of our company in their work use the methodology of evaluation of cars, which takes into account the actual condition of the object of evaluation, the residual service life, the frequency of repairs (both current and capital), the period remaining before the next repair, the material from which the car or boiler is made, the cost of the object of evaluation at the end of the service life.
In addition, when evaluating wagons and tank cars, it is necessary to take into account the active development of the rolling stock rental market. Consequently, these objects, not being part of the property complex, can generate profit by themselves, which requires the use of a revenue approach in evaluating railcars.
Our company has extensive experience in evaluating wagons, locomotives, tank cars and other rolling stock objects and provides qualified services in this field.
As a result of our work, you will receive a report on the evaluation of railcars, locomotives, tank cars and other railway transport objects, depending on the object being evaluated.
Documents for railway transport evaluation:
- name, model, brand;
- production date;
- date of commissioning;
- country and firm of origin;
- initial cost residual book value;
- depreciation rate;
- main features.
The list of documents for each of the items is preliminary in nature and can be shortened or expanded after the appraiser has thoroughly familiarized himself with the assessment task.
Evaluation of sea and river vessels
The assessment of courts is one of the most important conditions for the functioning of the industry, especially in an environment of low purchase and sale market conditions. Of great importance, along with the indicator of the ratio of borrowed funds to assets, is the assessment of courts in determining the value of property and the collateral procedure. Almost the entire world fleet is built and purchased using borrowed funds, so in order to ensure their financial security, creditors are very scrupulous about evaluating the ships provided as collateral and all the property of the pledgor. The reputation of the appraisers who evaluate the vessel is also taken into account.
As a rule, the assessment of sea and river vessels is carried out at:
- conducting a vessel purchase and sale operation;
- transfer of the vessel as collateral as collateral for the borrower’s obligations;
- correct reflection of the ship’s value in the accounting statements.
When conducting an assessment, depending on the nature of the vessel’s use, appraisers usually distinguish the following categories of vessels:
- vessels used by the owner for commercial purposes in the main activity of the enterprise;
- vessels used by the owner to provide an auxiliary function in the main activity of the enterprise;
- vessels used for non-commercial (personal) purposes;
- vessels used as an investment object;
- vessels under construction (unfinished) ;
- fully equipped vessels operating as an independent business;
- vessels owned but not used in any way by the owner;
Upon your request, we will evaluate vessels of any type: river, sea, mixed navigation, in operation, under construction, emergency, self-propelled or towed.
The most objective result of the assessment of courts is ensured by applying all recommended approaches. When choosing an evaluation methodology, we take into account the goals and interests of the customer, and consult about the possibility of using the evaluation report.
In the assessment, sea and river vessels subject to state registration are classified as immovable property. However, from an economic point of view, due to their functional and structural properties, it is more appropriate to consider all vessels as one of the classes of machinery and equipment that requires its own evaluation methods. When evaluating sea and river vessels, the appraiser is faced with a wide variety of types and types of evaluation objects. The main types of ship classification are classification by the nature of operation and classification by technical (structural) characteristics. According to the nature of operation, there are vessels under construction, in operation, decommissioned and emergency. When evaluating a ship, its market value is usually determined, although there are exceptions to this rule. Thus, when evaluating a vessel in the case of its pledge, when it is known that the sale of the vessel will take place in conditions of time scarcity, the so-called cost of limited sale of the vessel can be estimated. If the vessel is unusable and cannot be restored, the scrap value of the vessel is estimated, i.e. the cost of scrap metal, taking into account the cost of disassembling the vessel.
When evaluating a ship for the purposes of correctly reflecting its value in accounting statements, the choice of an valuation standard is usually dictated by the requirements of current legislation and the standards of the accounting system used at the enterprise. Before proceeding directly to the assessment of the vessel, the appraiser conducts its technical inspection. Technical inspection of the vessel consists in carrying out preparatory work, technical inspection, analysis and registration of the results of the inspection. The preparatory work for the technical inspection of the vessel includes preliminary familiarization with the vessel and analysis of documents for the preliminary inspection of the vessel, if any. The main content of the technical inspection of the vessel is the collection of factual data on the technical characteristics and actual condition of the vessel.
Documents for water transport assessment:
- Year, place of construction.
- Register class, register number.
- Purpose of the vessel.
- Owner.
- Copies of title documents.
- Full and residual book value of the vessel (if the owner is a legal entity).
- Length, width, side height, drawdown.
- Displacement.
- Deadweight.
- Vessel capacity.
- Autonomy of swimming on fuel reserves.
- Number of decks and watertight partitions.
- Hold (purpose, temperature, volume).
- Number and dimensions of cargo hatches.
- Ship’s reserves (fuel, fresh water, ballast, solid).
- Main engine (type, brand, power).
- Auxiliary and emergency engines (type, brand, power).
- Engines (type, quantity, material).
- Main gearbox (brand).
- Boilers (quantity, capacity, pressure).
- Brief characteristics of ship devices (cargo, winches, anchor, steering).
- Life-Saving Equipment (Type, brand, quantity, capacity).
- Industrial equipment (if available).
- Power sources of the ship’s network.
- Automation.
The list of documents for each of the items is preliminary in nature and can be shortened or expanded after the appraiser has thoroughly familiarized himself with the assessment task.
Evaluation of aircraft and helicopters
The service for determining the cost of aviation equipment involves evaluating aircraft (airplanes, helicopters) and other aircraft, as well as evaluating their individual components – for example, engines.
It should be noted that aircraft and other aircraft subject to state registration are classified as immovable property. However, from an economic point of view, due to their functional and structural properties, it is more appropriate to consider all aircraft as one of the classes of machinery and equipment that requires its own evaluation methods.
When evaluating aircraft, it is necessary to be guided not only by general approaches that consider aircraft as a specific class of property, but also by methods that take into account their specifics.
When evaluating an aircraft, its market value is usually determined, although there are exceptions to this rule. So, when evaluating an aircraft in the case of its pledge, when it is known that the sale of the aircraft will take place in conditions of time constraints, the so-called cost of limited sales of the aircraft can be estimated. If the aircraft is unusable and cannot be restored, the scrap cost of the aircraft is determined, that is, the cost of scrap metal, taking into account the cost of disassembling the aircraft.
The assessment of the aircraft for the purposes of correctly reflecting its value in accounting statements dictates the choice of an assessment standard, in accordance with the requirements of current legislation and the standards of the accounting system used at the enterprise. When evaluating aircraft, appraisers are faced with a wide variety of types and types of evaluation objects. The main methods of classification of aircraft are classification by functional purpose and classification by operating principle.
Documents for air transport assessment:
- full name of the object, factory number, tail number;
- manufacturing company;
- release and commissioning dates;
- object owner;
- full and residual book value (if the object owner is a legal entity) ;
- dates and essence of upgrades (repairs) – if they were made;
- certificates of technical condition;
- assigned (calculated) resource;
- residual resource;
- manufacturer’s warranty data;
- facility operation intensity;
- type of operation of the object;
- features of using the;
- main flight characteristics (load capacity, speed, range, etc.);
- characteristics that determine the main operating costs (type of fuel used, fuel consumption, number of crew members) ;
- brief description of the storage and maintenance conditions of the facility.
object
The list of documents for each of the items is preliminary in nature and can be shortened or expanded after the appraiser has thoroughly familiarized himself with the assessment task.