When assessing wear, the following table is used:

The effective lifespan is based on the assumption of the reliability of determining the remaining lifespan of an object (Toast). Calculated using the formula:

Teff = Tn - Toast,

where Tn is the standard lifespan.

Physical wear and tear Fi is determined by the following formula:

Phi = Teff/Tn

Calculation of physical wear and tear (Phi) comes down to the following:

Phi = (Pso -PSt)/Pso,

PSt = PS - t*dPS,

t = M*D*Ksm*Kwi*Ts,

dPS = (PSo - Kr*PS + DPS)/Tr,

Pso - the value of consumer properties at the beginning of the repair cycle,

t - operating time after major repairs,

M is the number of months worked after major repairs,

D - number of working days in a month,

Kcm - shift coefficient,

Kvi - intra-shift utilization coefficient,

Тс - shift duration.

6. Method of element-by-element calculation.

When calculating wear using the element-by-element calculation method, it is necessary to represent the object in the form of several main elements. Depreciation is determined for each element separately and is taken into account taking into account its share in the cost of the entire object. The wear calculation scheme is described by the formula:

Fip = fi*(ci/cS)*(Ti/TS),

where fi is the actual physical wear and tear of the i-th element, ci is the cost of the i-th element, cS is the cost of the object as a whole, Ti is the standard service life of the i-th element, TS is the standard service life of the object as a whole.

A decrease in the value of capital goods may be associated not only with their loss of consumer qualities. In such cases they talk about obsolescence.

Obsolescence refers to a decrease in the cost of equipment and other fixed assets before the end of their service life due to a decrease in the cost of their reproduction, as new types of fixed assets begin to be produced cheaper, have higher productivity and are technically more advanced. Therefore, the use of obsolete machines and equipment becomes economically unprofitable as a result of their low productivity and high cost.

The timing of obsolescence and its degree are determined by the influence of many factors. First of all, these are the features and scale of production. Machines and equipment, the use of which becomes unprofitable in some production conditions, can be successfully used in others. In this case, we can talk about partial obsolescence of the equipment. Losses from partial obsolescence can be eliminated by upgrading and refurbishing the equipment, as well as using it for work where it remains cost-effective.

Losses from complete obsolescence can only be eliminated by replacing obsolete machinery and equipment with new, more advanced and cost-effective ones. Sometimes improving existing equipment and machinery is more effective than replacing it. Therefore, a more rational way to reduce obsolescence is to modernize machinery and equipment.

There are two forms of obsolescence.

Obsolescence of the first kind is caused by an increase in the efficiency of production of capital goods. It is caused by the emergence of similar, but cheaper means of labor.

The amount of obsolescence of the first form (Im1) as a percentage of the total original cost of the object (Zp) is determined by the formula:

Im1 = (Zp - Sv)*100 / Zp,

where Sv is the replacement cost of the object.

Obsolescence of the second type is the wear and tear of fixed assets due to the creation of new, more productive and advanced equipment.

Obsolescence of the second form (Im2) is determined by the formula:

Im2= Zp - Zp/(Pr*Tn) - Zp1/(Pr*Tn1)*To*Pr1,

where Zp, Zp1 are the initial cost of old and new equipment, respectively,

Pr, Pr1 - annual productivity of old and new equipment, respectively, expressed in the number of products manufactured per year,

Tn, Tn1 - standard service life of old and new equipment, respectively, in years,

That is the remaining service life of the old equipment in years.

Obsolescence of the second kind is associated with the emergence of new means of labor that perform similar functions, but are more advanced and productive. As a result, the value of old capital goods decreases.

Both forms of obsolescence are a consequence of technological progress. From the standpoint of the national economy, this is justified, and even necessary, because as a result, outdated equipment is replaced with more advanced equipment, which means the overall production efficiency increases. At the same time, for a particular enterprise, this positive phenomenon also has negative features: it results in increased costs.

For assessment purposes, methods for determining the amount of physical wear and tear are usually divided into direct and indirect.

Indirect methods determinations of physical wear and tear are based on inspection of objects and study of their operating conditions, data on repairs and financial investments to maintain them in working condition. The following indirect methods for determining the physical wear and tear of machinery and equipment can be distinguished:

• effective age method (lifespan method);
• expert analysis of physical condition;
• method of correlation models;
• performance loss method;
• loss of profitability method.

The machinery and equipment of most Russian enterprises are very worn out. A significant part of them, according to accounting data, is 100% worn out, but is actively used and, therefore, has a market value. The other part, on the contrary, having virtually no accounting wear and tear, has virtually zero value due to functional, moral and (or) economic obsolescence. When there are a large number of units of machinery and equipment at enterprises (from several thousand in medium-sized enterprises to tens of thousands in large enterprises), questions often arise of determining the cost of both individual units and groups of equipment (which is much more common), as well as the entire fleet of machinery and equipment in in general. What is important is not only the question of the value of the value on a specific date, but also the forecast of changes in value over time, as well as changes in value after significant dates (for example, after a default, etc.). In this case, the owner or manager, as a rule, has an intuitive idea of ​​the value of individual groups or all funds as a whole.

The appraiser’s task, even at the stage of pre-project assessment work, is to understand how much the customer’s intuitive ideas coincide with reality. As a result of further assessment work, detailed calculations should confirm the appraiser's conclusions obtained from the express analysis. One of the main obstacles on the path of the appraiser, as a rule, is the inability to obtain a complete list of source data (there are more than 50 items) and the lack of unambiguous identification of the object of assessment.

Identification- this is the identification of technical characteristics and properties of objects and their assignment to a certain class (group) of fixed assets. This information subsequently serves as the initial data for calculating the cost of objects. Considering the large variety and number of pieces of equipment even within one medium-sized enterprise, it is obvious that this task has become one of the most critical and time-consuming in the assessment process.

Table 3.1.

List of input data used in various equipment assessment methods

• Homogeneous object (analog)- The manufacturer’s own costs for assembling the object from parts
• Price of a homogeneous object (analogue)- Groups of complexity of the assessed objects or its components
• Mass of a homogeneous object (analogue)- Number of nodes in the evaluated object
• Profitability of a homogeneous object (analogue)- Specific costs for the manufacture and acquisition of components per one “input-output”
• Volume of a homogeneous object (analogue)- Specific salary per technological unit
• Area of ​​a homogeneous object (analogue)- Indirect overhead costs (% of basic salary)
• Power of a homogeneous object (analogue)- Unit costs for components (% of the cost of materials)
• Productivity of a homogeneous object (analog)- Time (month, year) of the fixed initial price
• Initial price of the assessed object- Trademark price
• Basic price of the valued object- Cost of additional devices
• Mass of the assessed object- Data for determining annual revenue
• Profitability of the assessed object- Data to determine annual costs
• Volume of the assessed object- Building cost data
• Area of ​​the assessed object- Data on the cost of structures
• Power of the evaluated object- Land value data
• Performance of the object being assessed- Real discount rate
• Composition of the design of the object being assessed (devices, blocks, units, etc.)- Capitalization rate for land
• Prices of all parts included in the design of the object being assessed- Standard service life of the object
• Indices for reducing the initial value to the base value- Actual service life of the object
• Indices for reducing prices from the base year to the level at the valuation date- Book value of the machine complex
• Unified industry-wide standards for unit costs for materials, components, wages of key workers, indirect costs per unit of measurement of the influencing factor - Book value of individual units of equipment
• Average monthly wage in industry at the starting point- Initial price of the object
• Average monthly salary in industry as of the valuation date

Direct method for determining physical wear

With the direct method, the coefficient of physical wear and tear of machinery and equipment is calculated based on the standard costs for their complete restoration to a new state:

Кф = Sз/Св,

Sз - the amount of standard costs for restoring the assessed object to a new condition, rub.;

St - cost of reproduction, rub.

The coefficient of physical wear determined by this method is somewhat underestimated, since it is not possible to completely restore the object to a new condition due to the presence of irreparable wear.

Indirect methods for determining physical wear and tear

Effective age method (lifetime method)

This is the most common method for determining physical wear, along with the method of expert analysis of physical condition.

As mentioned above, the actual service life of machines and equipment may differ from the standard due to various factors: work intensity and operating mode, quality and frequency of maintenance and repair, environmental conditions, etc.

When using the effective age method, the following terms and definitions apply:

Life time(economic life span, Vss) - the period of time from the date of installation to the date of withdrawal of the object from operation (or standard service life).

Remaining service life(In) - the estimated number of years before the facility is withdrawn from service (or the estimated remaining operating time).

Chronological(actual) age (Bx) - the number of years that have passed since the creation of the object (or operating time).

Effective age(Ve) - the difference between the service life and the remaining service life (or the amount of operating time of the object over the past years):

Ve = Vss - Vo

If data on equipment load is available, then the effective age can be determined by the formula:

Ve = Bx x Kzag

where Kzag is the equipment load factor. The coefficient of physical wear is equal to:

Kf = Ve/Vss

There are the following options for the relationship between effective and actual (chronological) age: 1) effective age is less than actual age; 2) equal to it; 3) the effective age is greater than the actual age.

First situation (Ve

The second situation (Be = Bx) arises when the equipment is operated in strict accordance with the technical specifications, as well as in cases where during operation there has been no significant improvement in technology in this area and there are no external reasons that change the cost of the equipment.

The third situation (Be > Bx) arises if the equipment was operated in violation of technical conditions and the frequency of maintenance was not observed, as well as in cases where technologies in this industry were improved and supply in this market segment increased. This situation is possible when the functional and economic obsolescence of equipment is greater than its physical wear and tear.

The service lives normalized by industry standards for various groups of equipment and mechanisms indicate the permissible operating time of the equipment without a noticeable change in the quality of the machines’ performance of their functions. It is assumed that operating conditions will correspond to those recommended by equipment manufacturers, and repair and maintenance work will be carried out on time and with high quality. This approach is convenient for determining depreciation charges, however, when assessing the market value of machinery and equipment, service life is usually only a guideline for the appraiser, and is defined as the reciprocal of the depreciation rate.

The service life of machinery and equipment is only advisory for property appraisers, since it reflects their capabilities for average operating conditions. In each specific case of determining the remaining service life of equipment, the actual physical wear and tear at the time of assessment should be taken into account.

Example 1

The service life of the machine is 20 years. The machine was put into operation at the end of 1998. As a result of incomplete loading, the effective age of the machine turned out to be 30% less than the actual age. Valuation date: June 2003. Determine the coefficient of physical wear of the machine.

2. Determine the load factor, assuming that the full load is 100%:

Kzag = (100-30)/ 100 = 0.7.

3. Determine the effective age of the machine:

Be = 0.7 x 4.5 = 3.15.

4. Determine the coefficient of physical wear of the machine:

Kf = 3.15/20 = 0.16.

Example 2

It is required to determine the coefficient of physical wear of a horizontal milling machine produced by Nizhny Novgorod JSC "ZeFS". Standard service life is 20 years (Vss). The machine was operated at partial load for 18 years (Bx). When inspecting and analyzing its technical condition with the involvement of engineering and technical workers servicing the machine, it was determined that the machine can operate for another 5 years (B) with high-quality technical maintenance.

1. The effective age of the machine will be equal to:

Ve = Vss - Vo = 20-5 = 15 years.

2. The coefficient of physical wear and tear of the machine will be equal to:

Kf = Ve/(Ve + Vo) x 100% = 15/ (15 + 5) x 100 = 75%

For comparison, the coefficient of physical wear of this machine, calculated using the formula Kf = Vx/Vss x 100%, will be equal to:

Kf = 18/20 x 100% = 90%

The service life of equipment is significantly increased due to repairs, which involve replacing outdated and worn-out mechanism components with new ones and restoring interfaces in friction units. This is especially significant during major equipment overhauls, when the main components of the equipment are replaced and the basic properties of the most important parts of the machines are restored.

If the object has undergone major repairs, the coefficient of its physical wear and tear is determined as follows:

Kf = Ve/Vss

The effective age of the object is calculated using the formula:

Ve = Bx1 x K1+ Bx2 x K2 +...+ BXi x Ki,

Bx1, Bx2,..., Bi - respectively, the chronological age of parts of the object that were repaired at different times and were not repaired;

K1 and K2,..., Ki - the percentage of these parts in the total volume of the object.

The effective age of an object in this case is the weighted average chronological age of its parts. The effective age can also be determined by weighing the investment in the property (repair costs in monetary terms).

Example 3

After three years of operation, the machine underwent a major overhaul, as a result of which 20% of the parts were replaced with new ones. Determine the coefficient of physical wear and tear of the machine after a major overhaul, taking into account that its service life is 25 years.

1. Find the effective age of the machine as the weighted average chronological (actual) age of its parts, 20% of which after major repairs are 0 years old, and 80% are 3 years old:

Be = Bx1 x K1 + Bx2 x K2 = 0 x 0.2 + 3 x 0.8 = 2.4.

2. Determine the coefficient of physical wear of the machine:

Kf = 2.4 / 25 x 100% = 10%.

Example 4

It is necessary to determine the coefficient of physical wear of a mechanical press. The annual depreciation rate for A = 7.7%. Chronological age 12 years.

In the seventh year of operation, 15% of the press parts were replaced. After 20,000 operating hours (9 years of operation), the press was overhauled, 25% of parts and assemblies were replaced with new ones.

1. We determine the standard service life of the press as the reciprocal of the depreciation rate:

Bcc = 100%/ A = 100%/ 7.7 = 13 years

2. 15% of parts and assemblies have a chronological age:

Bxi = 12- 7 = 5 years.

3. 25% of parts and assemblies are of chronological age:

Bx2 = 12 - 9 = 3 years.

4. 60% (100% -15% - 25%) of parts and assemblies have a chronological age:

Vkhz = 12 years.

5. The effective age of the press will be equal to:

Ve = Bx1 x 0.15 + Bx2 x 0.25 + Bx3 x 0.6 = 5 x 0.15 + 3 x 0.25 + 12 x 0.6 = 0.75 + 0.75 + 7.2 = 8.7 years.

6. The coefficient of physical wear of the press will be equal to:

Kf = Ve/ Vss x 100% = 8.7/ 13 x 100% = 67%

Moscow, "Russian assessment", Editor V.P. Antonov

One of the main factors causing a decrease in the reliability of machines over time is the wear to which machines and equipment are subjected from the beginning of operation, but determining and assessing the wear of machines is a rather labor-intensive task.

V.Yu. Belopashentsev, an expert automotive technician, a practicing appraiser of machinery and equipment since 1997, - about methods for determining various types of wear.

Wear is a technical and economic concept that reflects, on the one hand, a decrease in the level of consumer properties of a machine and a decrease in its performance, and on the other hand, a corresponding decrease in the value of the machine as an object of evaluation corresponding to these processes.

Appraisers take into account physical, functional and economic wear and tear as the main factors of obsolescence, and therefore depreciation of machinery and equipment.

At machine assessment and equipment, it is important to take into account all three types of wear, this is due to the following reasons:

a) relatively short (compared to other assets) standard service life of most machines, which indicates the significance of physical wear and tear on their value;

b) high dynamics of the emergence of new technologies, materials and machine designs, contributing to their relatively rapid functional wear;

c) relatively rapid changes in demand for many types of products produced by technological equipment, as well as competition of these products with foreign goods, which in some cases leads to external (economic) wear and tear of this equipment.

Note

Using income approach no special accounting for any wear is required, because the influence of each of them will be manifested in the amount of income created by the object of assessment. Obviously, the greater each of the depreciations, the less will be the amount of income and, accordingly, the value of the valued object.

Using comparative approach determination of physical wear and tear is often required to adjust the prices of close analogues by degree of wear. In this case, functional and external (economic) wear and tear can be taken into account indirectly, through the prices of close analogues or identical objects (weighed on market scales).

Only when used cost approach The process of determining the cost (C) of an appraisal object comes down to determining the full reproduction cost (CRC) followed by taking into account depreciation due to all three types of depreciation.

Simple addiction

When valuing machinery and equipment, determining and accounting for wear and tear is necessary due to its significant impact on the valuation cost of the object being valued. Physical wear and tear of a machine leads to a deterioration in technical performance, which inevitably affects its cost. In general, the cost (C) and the physical wear and tear of the machine are related by a simple relationship:

C = C in - C from physical = C in x(1 - K from physical), (1)

where C in is the total cost of reproduction (replacement cost) of the machine,

From physical - the cost of physical wear and tear of the machine,

K from physical - the coefficient of its physical wear.

K from physical x C in = C from physical (2)

As can be seen from formula (1), K from physical represents the share of the cost of reproduction that the machine lost due to physical wear and tear.

Determination methods

The following are known determination methods degree of physical machine wear when assessing them.

1. Physical condition examination method.
   The point of applying this method is to compare the assessment object with one of many descriptions of its possible technical states in which it may end up as a result of wear.

   Typically, such a set takes the form of expert scales and tables, the rows of which correspond to various states and stages of wear and tear of the objects being assessed, indicating the corresponding coefficients of physical wear and tear. An example of such a scale is given in the table.

   To connect the wear and tear of a machine with its cost, scale tables for determining wear rates are usually built based on the processing of statistical information on the prices of new and used machines.

Rating scale

Physical condition examination method The appraiser can apply it accurately enough only in situations where he is well acquainted with the object of assessment. In other cases, when determining the coefficient of physical wear and tear using this method, the appraiser can involve qualified specialists in the field of equipment operation for consultation on its technical condition (independent experts).

1. Effective age method
   For wear estimates machines, the concept of effective age (T eff) is introduced. If chronological age (T) is the number of years that have passed since the creation of the machine, then effective age (T eff) is the age corresponding to the physical condition of the machine, reflecting the actual operating time of the machine over the period (T) and taking into account the conditions of its operation. Knowing the effective age of the object being assessed allows us to more reasonably judge its wear and tear.

   K from physical = Teff / Tn,

   Where Tn is the standard service life of the machine.

   Usually, to determine Teff, an expert evaluates the remaining service life T ost of the object being assessed before its removal from service and write-off. In this case
   Teff = Tn - Trest

   Determining the remaining period assumes that the appraiser knows how the machine will be operated from the moment of assessment until the end of its service life (shift, load, working conditions, etc.).

2. Expert-analytical method
   The method involves determining the coefficient of physical wear and tear of a car while simultaneously taking into account its chronological age and an expert score of its physical condition. In this case, the physical wear and tear coefficient is obtained based on the prices of used and new machinery and equipment, i.e. it reflects the reaction of the secondary market to the degree of physical wear and tear of machinery and equipment.
3. Weighted average chronological age method
   The method can be applied when, after several years of operation of the machine, a number of units and parts have been replaced, and their age turns out to be different. In this case, the physical wear coefficient can be calculated using the formula

   K from physical = T av/vz / T n,
   where T av/vzz is the weighted average chronological age of the machine.

4. Main parameter deterioration method
   The method assumes that physical wear is manifested in the deterioration of any one characteristic operational parameter of the machine: productivity, accuracy, power, fuel consumption, etc.
   If such a parameter is found for a given type of machine, then the physical wear coefficient is calculated as follows:

   K from physical = 1 - (X/Ho)*n,
   where X, Xo is the value of the main parameter of the machine at the beginning of operation and at the time of evaluation,
   n - exponent (0.6-0.8)

FEDERAL AGENCY FOR EDUCATION

STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

« St. Petersburg State

University of Economics and Finance"

“University students – economic progress”

method of reducing profitability

· method of reducing consumer properties

· normative (effective) age method

Modified lifespan method

· method for determining FI taking into account age and major repairs carried out

· depreciation method

· method of element-by-element calculation

Each method for determining physical deterioration must correspond to the type of object being assessed; the choice should depend on the completeness and reliability of the available information. The table below lists the methods discussed in this work, presents the calculation formulas, and also identifies the main advantages and disadvantages of each.

Table 4. - Methods for determining physical wear and tear

When determining physical wear, coefficients that increase and decrease wear can be used.

Wear-increasing factors act as a wear multiplier. Practicing appraisers of machinery and equipment use them when assessing:

· machines and equipment operating in aggressive, aggregate, abrasive environments;

· machines and equipment operated in a special mode (three-shift operating mode, for example);

· in open-pit mining, in hydraulic engineering, water management and transport construction;

On uniform standards of depreciation for the complete restoration of fixed assets of the national economy of the USSR. Resolution of the Council of Ministers of the USSR dated January 1, 2001 No. 000.

Kurysheva. M., Finance, 2002

Periodical literature.

Marine Bulletin Magazine, 2009

Magazine "*****", 2009

Official website of the Almaz company. www. almaz. *****

Kotlovich Sergey (“Almaz”, vol.). Offer price – August 2009

Ph.D., Ph.D. Systematization of calculation methods when assessing machinery and equipment. Moscow appraiser No. 4 (23) August 2003

Towards the determination of physical wear and tear for the assessment of machinery and equipment
Access point. http://www. *****/

Xo – lower limit of the modal interval, i – value of the modal interval, Sm-1 – accumulated frequency of the interval preceding the median, fMo – frequency of the median interval

4th order moment

3rd order moment