If a device has a historical purchase price of 100,000 yuan and has been calculated by 80,000 yuan. Now the market price of similar new devices is 120,000 yuan, what is the resetting cost of the equipment?
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Hello, the basic formula of the reset cost method is:
evaluation value = reset cost -physical depreciation -functional depreciation -economic depreciation
evaluation value = reset full price × success rate rate
The ratio of device devaluation and resetting costs is called a physical depreciation rate. The ratio of functional depreciation, economic depreciation and reset costs is called functional depreciation rate and economic depreciation rate. The sum of the physical depreciation rate, functional depreciation rate and economic depreciation rate is called the total depreciation rate or comprehensive depreciation rate. Therefore, there are:
Evaluation value = reset cost × (1-comprehensive depreciation rate) (1-2)
The evaluation is usually called the new rate (1-comprehensive depreciation rate). Therefore, the above formulas can be written as:
, the evaluation value of the title = 12x (10-8)/10=24,000 yuan.
For reference, I hope to help.
The cost of resetting assets: Simply put, the cost of resetting of assets is the current re -income cost of assets. Specifically, reset costs are divided into two types: recovery and resetting costs and update resetting costs.
① The cost of restoration and reset refers to the use of materials, buildings or manufacturing standards, design, specifications and technologies with the same objects as evaluating objects, and redefine the costs of new assets that are the same as assessing objects at the current price level.
② Update reset cost refers to the use of new materials, modern buildings or manufacturing standards, new design, specifications and technologies, etc., and the costs required for new assets with the same functions of the current price level and assessment objects. Reporter's supplement 2009-06-17 23:20 (1) Calculation of reset costs. The reset cost of machinery and equipment includes the necessary, reasonable direct cost costs, indirect cost costs, and cost costs that occur in the purchase or purchase and construction equipment. The direct costs of equipment generally include: net price, that is, purchase or construction costs, transportation fees, installation fees, basic fees and other reasonable costs; indirect costs generally include: management costs, design fees, engineering supervision fees, insurance premiums, etc.
① The net price of the equipment. The calculation method of the equipment net price includes: direct method, price index method, reset and approval algorithm, comprehensive valuation method, weight valuation method, analog valuation method (index valuation method).
a. Direct method, the channels that obtain market prices include market inquiry and price information.
b. Price index method, the price index can be divided into a basic price index and a month -on -month price index.
The formula for calculating the reset cost using a fixed -base price index is:
reset cost = historical cost × (current year index/base year index)
For:
The device reset cost = original cost × (P01 × P21 × ...... × PNN-1)
place PNN-1 represents N-year-out price index of N-1 years. Essence
c. Resetting and accounting algorithm is often used to determine the cost of resetting non -standard and homemade equipment. The replanting cost is composed of production costs, sales expenses, profits, taxes, and taxes.
The calculation formula of the reset cost is:
The value of the asset of the evaluation of the asset = reset cost-cumulative loser cost-the reset cost-there are tangible loss-intangible loss (functional loss economic loss)
The replacement cost refers to the measurement of the amount of cash or cash equivalent required by the assets according to the same or similar assets; the liabilities are measured at the amount or cash equivalent of the cash or cash equivalent required for the liabilities.
The resetting cost is a current cost, which is consistent with the original cost at the time of assets. After that, due to the changes in prices, the same assets or equal prices may require more or less exchange prices to obtain. Therefore, resetting costs indicate the exchange price required for the same asset or the equivalent object at the time. This exchange price should be the cost price obtained from the corporate assets or labor market, rather than selling the sales price in the market that usually sells their assets or labor services in the normal operation of the enterprise.
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