Instruction

1

To calculate the value of fixed

**funds**you first make a list of them. Fixed assets include land, industrial buildings and constructions, equipment, machines, tools, instruments, in General, the entire production of the physical capital of the enterprise.2

Then calculate the total initial

**cost**, which is in the form of money expresses the actual expenses for purchase, delivery, assembling and installation of equipment construction of buildings.Calculate unamortized**cost**, i.e. original**cost**less depreciation. Value of fixed**funds**is calculated according to the formula: total initial**cost**of the basic**funds**minus the amount of depreciation for a specific date.3

Calculate the full replacement

**cost**, i.e. the monetary value of the reproduction of any object of major**funds**. This figure determines the amount of costs required in case of replacement of fixed assets. The calculation uses the index of the new market prices, the cost of similar objects for which the recovery**value**is already defined, larger coefficients of price changes.4

Calculate residual

**value**, which is inventory or replacement**cost**Yu less of any of these elements: depreciation, calculated with depreciation deductions and the coefficients of the amendments thereto, and the wear calculated using the method of expert estimates. It is important that the estimated**cost**of any defects that have arisen during continuous and prolonged operation of facilities, which led to lower consumer qualities.5

Determine the market or estimated

Determine the carrying

**value**, that is, the price at which a buyer is willing to purchase the fixed assets on the basis of the contract of sale for the auction come from other similar trades, for example, tenders. On market**value**profitability is affected by inflation and other market factors.Determine the carrying

**value**of major**funds**. It is very easy to find and is reflected in the balance sheets of the company.6

Determine liquidation

**value**of basic**funds**. It is usually installed by the liquidation Commission of the organization that is subject to liquidation due to bankruptcy. However, the law provides some other basis for determining the liquidation value of fixed**funds**.