Make a list of assets requiring revaluation on your enterprise. Fixed assets include: buildings, structures, production equipment, machines and all the tools that make up the physical capital of the enterprise.
Use one of two methods of revaluation of fixed assets. Determine the replacement cost by indexing the original cost taking into account depreciation. To do this, find out the original value of fixed assets. It consists of the price paid at purchase and transport and other costs required for the commissioning of fixed assets. All the costs incurred while installing, the production of fixed assets are taken into account at definition of initial cost. However, the value added tax is not included in this figure. Also in the initial cost do not include General and similar costs if they are not directly related to the acquisition of fixed assets.
When the initial counted value, and the revaluation index is known, calculate the replacement value according to the formula given below:

FV = FP * Nper, where
FV – replacement value, expressed in rubles
Op – the initial cost is expressed in rubles, and
Nper – the revaluation coefficient.