27. If several valuation methods are used within any of the approaches to real estate valuation, their results are preliminarily coordinated in order to obtain an intermediate result of real estate valuation by this approach.

28. In the process of harmonizing the intermediate results of real estate valuation obtained using different approaches, it is necessary to analyze the advantages and disadvantages of these approaches, explain the discrepancy between the intermediate results and, based on the analysis, determine the final result of the real estate valuation.

29. If there is insufficient market data necessary to implement any of the approaches to real estate valuation in accordance with the requirements of this Federal Valuation Standard and FSO N 1, FSO N 2, FSO N 3, within the framework of the chosen approach, based on the available data, it is recommended to indicate indicative values ​​(value) of the value being assessed, which are not taken into account in the final approval, but can be used as verification to the final result of the real estate valuation.

30. After the approval procedure, the appraiser, in addition to indicating in the appraisal report the final result of the real estate appraisal, gives his opinion on the possible boundaries of the interval in which, in his opinion, this value may be, unless otherwise specified in the appraisal task.

MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE FEDERAL STANDARD OF ASSESSMENT "ESTIMATION OF THE COST OF MACHINERY AND EQUIPMENT (FSO No. 10)"

Article 20 federal law dated July 29, 1998 No. 135-FZ "On appraisal activities in Russian Federation"(Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3813; 2006, No. 31, Art. 3456; 2010, No. 30, Art. 3998; 2011, No. 1, Art. 43; No. 29, Art. 4291; 2014, No. 30, item 4226) I order:

1. Approve the attached Federal valuation standard "Estimation of the cost of machinery and equipment (FSO No. 10)".

2. This order comes into force from the date of entry into force of the orders of the Ministry of Economic Development of Russia dated May 20, 2015 No. 297 "On Approval of the Federal Valuation Standard" General concepts valuation, approaches and requirements for valuation (FSO No. 1)", dated May 20, 2015 No. 298 "On approval of the Federal Valuation Standard "The purpose of the valuation and types of value (FSO No. 2)", dated May 20, 2015 No. 299 "On Approval of the Federal Valuation Standard "Requirements for the Valuation Report (FSO No. 3)".

Minister A.V.ULYUKAEV

Approved by order of the Ministry of Economic Development of Russia

FEDERAL ASSESSMENT STANDARD "VALUE ESTIMATION OF MACHINERY AND EQUIPMENT (FSO No. 10)"

I. General provisions

1. This Federal Appraisal Standard has been developed taking into account international appraisal standards and federal appraisal standards "General concepts of appraisal, approaches and requirements for appraisal (FSO No. 1)", "Purpose of appraisal and types of value (FSO No. 2)", "Requirements for a report on assessment (FSO No. 3)" (hereinafter respectively - FSO No. 1, FSO No. 2, FSO

№ 3), other federal valuation standards governing the valuation certain types objects of assessment approved by the Ministry of Economic Development of Russia, determines the requirements for the assessment of the cost of machinery and equipment.

2. If the object of assessment in the assignment for assessment is not directly machines and equipment, but the machines and equipment are part of the object of assessment, then the effect of this Federal Valuation Standard applies to the procedure for assessing such machines and equipment only when the assignment for assessment provides for the use of this Federal Standard assessments indicating the list of machinery and equipment to which these requirements apply.

3. The provisions of this Federal Valuation Standard do not apply to the valuation of intangible assets associated with the creation and operation of machinery and equipment; machines and equipment of artistic and (or) historical value, as well as

works and services to eliminate damage resulting from emergencies(for example, damages from vehicle accidents).

4. If the operation of machinery and equipment is impossible without the use of intangible assets (software, specialized databases, licenses, technical documentation and so on), then, depending on the valuation task, the value of intangible assets should be taken into account separately or as part of the cost of machinery and equipment.

II. Objects of evaluation

5. For the purposes of this Federal Valuation Standard, the objects of assessment include individual machines and pieces of equipment that are products engineering production or similar to them, groups (sets, aggregates) of machines and equipment, parts of machines and equipment together or separately (hereinafter referred to as machines and equipment).

For the purposes of this Federal Valuation Standard, the objects of assessment may be the subject state registration air and sea vessels, inland navigation vessels, space objects.

III. Assignment for evaluation

6. The assignment for the appraisal of the appraisal object must contain the following additional information about the appraisal object specified in FSO No. 1:

the composition of the group of machines and equipment being assessed, indicating information on each machine and piece of equipment sufficient to identify them;

information on the accounting of intangible assets necessary for the operation of machinery and equipment (if such assets exist).

7. The assignment for appraisal of the appraisal object may contain the following additional information to that specified in FSO No. 1 in terms of the assumptions on which the appraisal should be based:

an assumption related to the limitation of the scope of work for the inspection of the machines and equipment being evaluated;

assumption related to the limitation of the scope of work on market analysis;

assumption about the assessment of machinery and equipment as a whole, subject to their continued use as part of the existing property complex;

the assumption of the assessment of machinery and equipment as a whole, subject to the termination of their use as part of the existing property complex;

assumption about the assessment of machinery and equipment, subject to movement from their current location as separate objects;

in the case of integrated machinery and equipment with other objects, in particular, real estate - an assumption about the valuation of machinery and equipment as part of such objects or separately from them.

8. The assignment for assessment establishes the degree of detail of the inspection work (full, partial with indication of criteria, without inspection) and the period of the inspection. In case of failure to conduct an inspection, the appraiser shall indicate in the valuation report the reasons why the object of appraisal was not examined, as well as the assumptions associated with the failure to conduct an inspection.

9. In the absence of documented encumbrances in relation to the appraisal object, the appraisal of the object is carried out on the assumption that there are no such encumbrances, unless otherwise specified in the appraisal task.

IV. Market analysis

10. To assess the cost of machinery and equipment, the appraiser examines the market in those segments in which the most significant part of the valued machinery and equipment can be sold. Segments of both the primary and secondary markets are investigated, if these types of markets exist for the object of assessment.

V. Valuation approaches

11. For the object of assessment, which is a set of machines and equipment, methods of both individual and mass assessment can be used. For the purposes of this Federal Appraisal Standard, the mass appraisal of machinery and equipment means the valuation of a set of machinery and equipment by grouping them according to similar characteristics and applying them within the framework of the formed groups of general mathematical models. As the final result, the value of the object of assessment as a whole is considered.

12. When evaluating machinery and equipment using the cost and comparative approaches, it is allowed to use price information about events that occurred with peers after the valuation date, for example, by reverse price indexing. In this case, the appraiser must analyze the price dynamics from the date of assessment to the date of the occurrence of the relevant event and make appropriate adjustments. The use of such price information is permissible if the appraiser has carried out and disclosed in the report an analysis of the obtained calculated values ​​for compliance with market indicators prevailing on the valuation date, and also stipulated the assumptions associated with the use of this information.

13. With a developed and active market analogue objects, which allows obtaining the amount of data on prices and characteristics of analogue objects necessary for evaluation, it can be concluded that only the comparative approach is sufficient. The lack of market information necessary for a comparative approach is the basis for refusing to use it.

14. When applied cost approach When evaluating machinery and equipment, the appraiser takes into account the following provisions:

a) when evaluating specialized machinery and equipment, it is advisable to use the cost approach. Specialized machinery and equipment - a set of technologically related objects that is not presented on the market as an independent object and has a significant value only as part of a business;

b) the costs of reproduction of machinery and equipment (excluding depreciation and obsolescence) are determined on the basis of comparison with the costs of creating or manufacturing or acquiring an exact copy of the object of assessment. The cost of replacing machinery and equipment (excluding depreciation and obsolescence) is determined on the basis of a comparison with the cost of creating or manufacturing or acquiring an object that has similar beneficial features;

c) an exact copy of the object of assessment for the purposes of assessing machinery and equipment is recognized as an object that matches the object of assessment at least the following features: name, designation of the model (modifications), main technical characteristics;

d) an object with similar useful properties, for the purposes of assessing machinery and equipment, is an object that is similar to the object of assessment in terms of functionality, principle of operation, design scheme;

e) when applying the cost approach, the accumulated cumulative depreciation of the machine or piece of equipment being valued is calculated, integrating physical depreciation, functional and economic obsolescence, while taking into account the features of depreciation under different operating conditions, as well as taking into account the assumptions on which the valuation is based, focusing as much as possible on market data.

15. When applied income approach When evaluating machinery and equipment, the appraiser takes into account the following provisions:

the income approach in the valuation of machinery and equipment can be used where the time-distributed benefits from its use can be valued in monetary terms either directly, or as a corresponding part of the benefits generated more directly, or as a corresponding part of the benefits generated by a wider complex of objects, including the object being evaluated and producing a product (goods, work or service).

VI. Consolidation of evaluation results

16. Coordination of the results of the assessment of machinery and equipment obtained using various methods and approaches to assessment, and reflection of its results in the assessment report are carried out in accordance with the requirements of FSO No. 1.

VII. Final provisions

17. In case of discrepancies between the requirements of this Federal Valuation Standard and the requirements of FSO No. 1, FSO No. 2, FSO No. 3 and other federal valuation standards governing the valuation of certain types of valuation objects approved by the Ministry of Economic Development of Russia, this Federal Valuation Standard has priority.

Project

ministries economic development Russian Federation

FEDERAL STANDARD OF ASSESSMENT "Real Estate Appraisal (FSO No. 7)"

I. General provisions

1. This federal standard has been developed taking into account international valuation standards and federal valuation standards "General concepts of valuation, approaches to valuation and requirements for valuation (FSO No. 1)", "Purpose of valuation and types of value (FSO No. 2)". "Requirements for the valuation report (FSO No. 3)" and defines the requirements for the valuation of real estate.

2. This federal appraisal standard develops, supplements and specifies the requirements and procedures established by the federal appraisal standards FSO No. 1-3, and is mandatory for use in real estate appraisal.

3. The provisions of this federal standard do not apply to the assessment of aircraft and sea vessels subject to state registration, inland navigation vessels, space objects, as well as subsoil plots.

II. Objects of assessment

4. For the purposes of this standard, real estate (real estate, immovable things) means land and everything. that is firmly connected with the land (hereinafter referred to as improvements), including buildings, structures, including engineering communications, construction in progress, as well as parts (shares) of these objects, including residential and non-residential premises.

5. Land plots and/or their parts (shares), improvements and/or their parts (shares), as well as objects that include land plots (parts land plots) and improvements (parts of improvements), as well as property rights related to them, if this does not contradict the current legislation

III. General requirements for evaluation

6. In order to determine the value of the real estate object, the appraiser examines the market in those segments, which include the actual use of the object being valued and other permitted uses necessary for determining its value.

7. When collecting information about the property being valued, it is inspected during a period possibly close to the date of the valuation, unless otherwise specified in the valuation task. In case of failure to inspect the object being valued, the appraiser shall provide in the assessment report the reasons why the object was not inspected, the rationale for the sufficiency of the materials at his disposal to identify the object, as well as factors that may affect the reliability of the final value of the object, and related assumptions and restrictions.

8. Evaluation of real estate objects with unregistered rights to a land plot is carried out taking into account the rights and obligations of the owner of improvements in relation to the land plot established by the current legislation and the typical intentions of the owners in relation to the land plot (for example, redemption or lease) prevailing in the market in question.

9. In the absence of documented property rights of third parties in relation to the property being valued, restrictions on use and encumbrance, as well as environmental pollution, the value of the property being valued is determined by the appraiser based on the assumption that there are no such rights, restrictions on use, encumbrance and pollution, if the assessment assignment does not state otherwise.

IV. Assignment for evaluation

10. The assignment for the valuation of a real estate object must contain the following information, additional to that specified in paragraph 17 of the FSO No. 1, information:

The composition of the property, indicating information sufficient to identify each of its constituent parts(land plot and its improvements);

Characteristics of the property and its components, or links to documents available to the appraiser containing such characteristics;

Assessed rights, restrictions on these rights, as well as encumbrances of each of the constituent parts of the property.

11. The task for the appraisal may indicate other calculated values ​​that the appraiser must determine when assessing the property. These values ​​may include, but are not limited to:

Cost of reproduction or replacement of an object

real estate;

Losses (actual damage, lost profit) in case of forced alienation of the property, as well as in other cases;

Expenses for elimination of environmental pollution and/or land reclamation.

V. Market Analysis

12. Analysis of the real estate market should be performed in the following sequence:

a) Analysis of the general political, economic and social situation in the country and region of the appraisal, indicating its impact on the market of the property being appraised, including market trends in the period preceding the appraisal date.

b) Definition of the market segment to which the property being valued belongs. If the real estate market is underdeveloped and there is not enough data to get an idea of ​​the prices of transactions (offers for transactions), it is allowed to include comparable properties from areas with similar economic characteristics.

c) Analysis of actual data on the prices of transactions and / or offers with real estate in the segment to which the property being valued belongs, indicating the range of their values.

d) Analysis of the main factors influencing the supply and demand of comparable real estate objects, with a reduction in the ranges of their values, including factors influencing the formation of the value of comparable real estate objects, taking into account possible approaches to assessing the value of a real estate object, for example, price zoning of the assessment area, bargaining discounts, real estate market rates of return, investment payback periods, capitalization and discount rates, and other factors.

e) The main conclusions regarding the market of the property being valued: market dynamics, demand, supply, sales volume, market capacity, motivation of buyers and sellers, liquidity, price fluctuations in the real estate market and other conclusions.

VI. Best use analysis

13. When determining the market value of a real estate object, the application of approaches to its valuation should be based on the results of an analysis of the most efficient use of this object.

14. Highest use is defined as possible (probable) and reasonable reasonable use a property that is eligible, physically realizable, financially feasible, at which its value will be the highest.

15. An analysis of the most efficient use of a real estate object containing a land plot and improvements is carried out by type of use, space-planning and design solutions for land plot improvements both for a conditionally free (non-built-up) plot and for a plot with existing improvements (built-up plot).

16. As the most efficient use of the property being valued, its actual use may be taken, if the costs of demolition and new construction or reconstruction of improvements to its land plot will not lead to a significant increase in the value of the property being valued

17. Analysis of the most efficient use of the assessed part (share) of the real estate object is carried out taking into account the use of other parts (shares) of this object. If there are documents confirming the possibility of transforming the property as a whole, the assessment of a part (share) of the property is carried out taking into account the most efficient use of the property as a whole.

18. When determining the market value of a land plot or a real estate object as a whole for the purposes of entering this value into the state real estate cadastre, as well as when determining the market rent, the actual use of the property being valued is taken as the most effective.

VII. Valuation Approaches

19. When applying the comparative approach, the appraiser takes into account the following provisions.

a) Comparative approach, as a rule, is used to evaluate real estate objects that have an active market, when it is possible to select a sufficient number of analogue objects with known sales prices (offers) to evaluate.

b) As analogue objects, real estate objects belonging to the same market segment and comparable with the object of assessment in terms of characteristics (pricing factors) that affect the estimated value are used. At the same time, for all real estate objects, including the assessed one, the influence of each of the factors on the value should be uniform.

c) To determine the value of the property, units of comparison typical for the market of the property being valued are used ( specific indicators), such as price or rent per unit of area or unit of volume, and other indicators.

d) When determining the cost and/or the amount of adjustments for pricing factors, the volume of market data available to the appraiser on analogue objects and the rules for their selection for calculations should be described. The use in calculations of only a part of analogues available to the appraiser must be justified in the appraisal report.

e) Depending on the quality of the input information, qualitative valuation methods can be used in the valuation process (relative comparative analysis, expert assessment method, personal interview method, and other methods) and quantitative assessment methods (quantitative adjustment method, regression analysis method and other methods).

When applying qualitative methods, the valuation of property is carried out by studying the relationships identified on the basis of the analysis of the prices of transactions or offers with analogue objects or relevant information received from experts, and using these relationships to calculate the value of the property in accordance with the technology of the method chosen for valuation.

When applying the adjustment method, each analogue object is compared with a real estate object according to the characteristics that affect the value, a difference in these characteristics is revealed, and the unit for comparing the prices of objects determined by the appraiser is adjusted according to the identified characteristics in order to further determine the value of the real estate object. In this case, the adjustment for each element of comparison should be based on the principle of the contribution of this element to the estimated value.

When applying regression analysis methods, the appraiser, using real estate market data, constructs a real estate appraisal model, with the help of which he determines the desired value of the appraisal.

f) Among the characteristics (elements of comparison, pricing factors) are analyzed, including the following:

Transferred property rights, restrictions on these rights, as well as encumbrances on the use of the property;

Terms of financing the completed or proposed transaction (type of payment, credit terms, and other terms);

Conditions of sale (non-market conditions, related sale, etc. conditions);

Market conditions (price changes between transaction and valuation dates, bargaining discount when used to evaluate bid prices);

Type of use;

Location of the object;

The physical characteristics of the object, including the properties of the land plot, the state of improvements, the ratio of the area of ​​the land plot and the area of ​​the property;

Economic characteristics (occupancy rate, level of operating expenses, type of lease, composition of tenants, and other characteristics);

The presence of movable property not related to real estate;

Other elements (characteristics) that affect prices,

h) When using information about the prices of offers for sale or purchase for evaluation, the appraiser must

make sure that this information is reliable and relevant to the real estate market.

i) In addition to cost, the comparative approach can be used to evaluate other calculated indicators: rental rates, depreciation, capitalization and discount rates, and other indicators.

20. When applying the income approach, the appraiser takes into account the following provisions.

a) The income approach is used to value properties that generate or are capable of generating income.

b) Under the income approach, the value of real estate can be determined by the direct capitalization method, the discounted cash flow method, or the capitalization method by models (income and value);

c) The method of direct capitalization of income is designed to evaluate existing real estate objects that do not require significant capital investments in their repair or reconstruction, the current use of which corresponds to their most efficient use. Determining the value of real estate using this method is performed by dividing the typical annual income by the total capitalization rate, which, using this method, is determined on the basis of an analysis of market data on the ratio of income and prices of real estate objects similar to the property being valued.

d) The discounted cash flow method is applied to future cash flow with any forecast of change over time and determines their current value by discounting at a rate corresponding to the return on investment in similar real estate. The method is typically used to value vacant land and built-up land that, based on a best use analysis, requires demolition and new construction or improvements.

e) The method of capitalization by models (income and value) is applied to the valuation of real estate generating constant or regularly changing (changing in a known way) income streams, with a known dynamics of changes in value. Such income is capitalized at a general capitalization rate, which is constructed on the basis of a discount rate that takes into account the capital return model, financing methods and terms, and expected changes in income and property value in the future.

f) The structure (accounting for taxes, return of capital, rate of change in income and asset value) of the discount and/or capitalization rates used must correspond to the structure of the discounted (capitalized) income.

g) For real estate objects of general use, as a source of income within the framework of the income approach, income from the lease of the object or the sale of the created real estate object in whole or in part should be considered.

h) Appraisal of real estate intended for business with commercial potential (hotels, restaurants, gas stations etc.), with the exception of objects that are usually rented out, is carried out by separating from the value of the business the value attributable to the property being valued.

21. When applying the cost approach, the appraiser takes into account the following provisions.

a) The cost approach is usually applied to the valuation of free-standing real estate objects (but not their parts or shares, for example, built-in premises or apartments).

b) The cost approach is most applicable to valuation of new properties where the improvements represent the most efficient use of the land, or non-new properties where the most efficient use of the vacant lot is the same as the most efficient use built-up (improved) plot, and it is possible to correctly assess the depreciation of land improvements.

c) The cost approach is more often than other approaches used to assess the value of objects special purpose(pipelines, engineering networks, and other objects), poorly or not at all presented on the market as objects of transactions.

d) In general, the value of the property, determined by the cost approach, corresponds to the sum of the cost of the rights to the land plot and the cost of the ownership of the improvements, and is calculated, as a rule, in the following sequence:

Determining the cost of rights to a land plot;

Determining the cost of creating (reproducing or replacing) improvements;

Determining the entrepreneur's profit;

Determining wear and tear;

Determination of the cost of improvements by summing the costs of creating improvements and the profits of the entrepreneur, and deducting depreciation and obsolescence;

Determination of the market value of an object as the sum of the cost of rights to a land plot and the cost of improvements.

e) For the purposes of determining the market value, a land plot is considered as conditionally free on the assumption of its most efficient use.

f) Determining the cost of creating (reproducing or replacing) improvements is based on:

Data on construction contracts for the construction of similar facilities;

Data on the costs of construction of similar facilities from specialized directories based on the current regulatory framework;

Estimates of the cost of new construction;

Information on market prices for building materials;

And other data.

g) The costs of creating (reproducing or replacing) improvements are calculated as the sum of the costs included in the construction and installation works, directly related to the construction of improvements to the land plot, and the costs associated with the construction of improvements, but not included in the construction and installation works.

h) For the purposes of determining the market value, the amount of the entrepreneur's profit is determined on the basis of market information, taking into account the costs of acquiring rights to a land plot and creating its improvements.

i) The amount of depreciation and obsolescence is defined as the loss of value by the property as a result of physical wear and tear, functional and external obsolescence. However, all types of depreciation and obsolescence, including obsolescence due to underutilization of the land, relate to improvements to the land.

22. The appraiser has the right to use a different calculation methodology and independently determine the method / methods of assessment within each of the selected approaches, based on the principles of materiality, validity, unambiguity, verifiability and sufficiency. At the same time, a description of the method (methods) chosen by the appraiser should be provided in the appraisal report, allowing the user of the report to understand the logic of the process of determining the value and the compliance of the method (methods) chosen by the appraiser with the property, the principles of appraisal, the type of value being determined and the intended use of appraisal results.

VIII. Consolidation of evaluation results

23. Coordination of the results of the valuation of a real estate object, obtained using various approaches to valuation, is carried out in accordance with the requirements of FSO No. 3.

24. In the process of coordination, it is necessary to analyze all the advantages and disadvantages of the approaches used to assess the value of the property in terms of the reliability and accuracy of the input information, as well as the goals and objectives of this assessment, in order to determine the final value of the cost by weighing the results obtained using these approaches. .

25. If there is a lack of market data necessary to implement one or another approach to valuation in accordance with the requirements of this standard and federal valuation standards Nos. 1-3, it is allowed to obtain indicative estimates of the minimum and maximum values ​​of the value of the object being valued within this approach. The estimates obtained can be used as verification data for the final result of the assessment, increasing the reliability of the latter.

26. After the approval procedure, the appraiser, in addition to indicating the estimated value of the estimated value in the report, is recommended to express in the report his opinion on the possible boundaries of the interval in which this value may lie.

IX. Valuation of lease rights

27. Market rent is understood as estimated sum of money for which the property can be leased at the valuation date in a lease transaction on appropriate terms between a concerned landlord and a concerned tenant after proper marketing, in which each party would act knowingly, prudently and without coercion.

28. When determining the market rent in the assessment task, in accordance with clause 17 of FSO No. 1, the following are indicated, among other things:

valuation object: real estate object;

Purpose of the valuation: determination of the market rent;

Estimated rights: the right of temporary use (possession and use) of the real estate object under the terms of the lease agreement;

Essential terms of the lease agreement: composition additional services, the payment for which is included in the rent, the tenant's expenses compensated by the rent, the settlement and payment periods, the lease term, the conditions for changing the rent during the lease term.

29. When indicating the final value of the market rent in the valuation report, essential conditions lease for which it was calculated.

30. Market value the rights to conclude a lease agreement with the amount of rent known from the terms of the agreement and its change during the lease term is determined by the capitalization (discounting) of the difference between the market rent and the rent under the agreement in each settlement period.

MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION
ORDER dated June 1, 2015 N 328
ON THE APPROVAL OF THE FEDERAL STANDARD

In accordance with Article 20 of the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation" (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3813; 2006, N 31, Art. 3456; 2010 , N 30, item 3998; 2011, N 1, item 43; N 29, item 4291; 2014, N 30, item 4226) I order:

1. Approve the attached Federal valuation standard "Estimation of the cost of machinery and equipment (FSO N 10)".

2. This order comes into force from the date of entry into force of the orders of the Ministry of Economic Development of Russia dated May 20, 2015 N 297 "On Approval of the Federal Valuation Standard "General Valuation Concepts, Approaches and Requirements for Valuation (FSO N 1)", dated May 20 2015 N 298 "On approval of the Federal valuation standard "The purpose of the valuation and types of value (FSO N 2)", dated May 20, 2015 N 299 "On the approval of the Federal valuation standard "Requirements for the valuation report (FSO N 3)" .

Minister
A.V.ULYUKAEV

FEDERAL STANDARD
ESTIMATES "ESTIMATION OF THE COST OF MACHINERY AND EQUIPMENT (FSO N 10)"

I. General provisions

1. This Federal Appraisal Standard has been developed taking into account international appraisal standards and federal appraisal standards "General concepts of appraisal, approaches and requirements for appraisal (FSO N 1)", "Purpose of appraisal and types of value (FSO N 2)", "Requirements for valuation report (FSO N 3) "(hereinafter respectively - FSO N 1, FSO N 2, FSO N 3), other federal valuation standards governing the valuation of certain types of objects of assessment approved by the Ministry of Economic Development of Russia, determines the requirements for assessing the cost of machines and equipment.

2. If the object of assessment in the assignment for assessment is not directly machines and equipment, but the machines and equipment are part of the object of assessment, then the effect of this Federal Valuation Standard applies to the procedure for assessing such machines and equipment only when the assignment for assessment provides for the use of this Federal valuation standard indicating the list of machinery and equipment to which these requirements apply.

3. The provisions of this Federal Valuation Standard do not apply to the valuation of intangible assets associated with the creation and operation of machinery and equipment; machinery and equipment of artistic and (or) historical value, as well as works and services to repair damage resulting from accidents (for example, damage from vehicle accidents).

4. If the operation of machinery and equipment is impossible without the use of intangible assets (software, specialized databases, licenses, technical documentation, and so on), then, depending on the assignment for valuation, the cost of intangible assets should be taken into account separately or as part of the cost of machinery and equipment.

II. Objects of evaluation

5. For the purposes of this Federal Valuation Standard, the objects of assessment include individual machines and pieces of equipment that are products of machine-building production or similar to them, groups (sets, aggregates) of machines and equipment, parts of machines and equipment together or separately (hereinafter referred to as machines and equipment ).

For the purposes of this Federal Appraisal Standard, the objects of appraisal may be air and sea vessels subject to state registration, inland navigation vessels, and space objects.

III. Assignment for evaluation

6. The assignment for the appraisal of the appraisal object must contain the following additional information about the appraisal object specified in FSO N 1:

• the composition of the group of machines and equipment being assessed, indicating information on each machine and piece of equipment sufficient to identify them;
• information on the accounting of intangible assets necessary for the operation of machinery and equipment (if such assets exist).

7. The assignment for appraisal of the appraisal object may contain the following additional information to that specified in FSO N 1 in terms of the assumptions on which the appraisal should be based:

• an assumption related to the limitation of the scope of work for the inspection of the machines and equipment being evaluated;
• assumption related to the limitation of the scope of work on market analysis;
• assumption about the assessment of machinery and equipment as a whole, subject to their continued use as part of the existing property complex;
• the assumption of the assessment of machinery and equipment as a whole, subject to the termination of their use as part of the existing property complex;
• assumption about the assessment of machinery and equipment, subject to movement from their current location as separate objects;
• in the case of integrated machinery and equipment with other objects, in particular, real estate - an assumption about the valuation of machinery and equipment as part of such objects or separately from them.

8. The assignment for assessment establishes the degree of detail of the inspection work (full, partial with indication of criteria, without inspection) and the period of the inspection. In case of failure to conduct an inspection, the appraiser shall indicate in the valuation report the reasons why the object of appraisal was not examined, as well as the assumptions associated with the failure to conduct an inspection.

9. In the absence of documented encumbrances in relation to the appraisal object, the appraisal of the object is carried out on the assumption that there are no such encumbrances, unless otherwise specified in the appraisal task.

IV. Market analysis

10. To assess the cost of machinery and equipment, the appraiser examines the market in those segments in which the most significant part of the valued machinery and equipment can be sold. Segments of both the primary and secondary markets are investigated, if these types of markets exist for the object of assessment.

V. Valuation approaches

11. For the object of assessment, which is a set of machines and equipment, methods of both individual and mass assessment can be used. For the purposes of this Federal Appraisal Standard, the mass appraisal of machinery and equipment means the valuation of a set of machinery and equipment by grouping them according to similar characteristics and applying them within the framework of the formed groups of general mathematical models. As the final result, the value of the object of assessment as a whole is considered.

12. When valuing machinery and equipment using the cost and comparative approaches, it is allowed to use price information about events that occurred with analogue objects after the valuation date, for example, by reverse price indexation. In this case, the appraiser must analyze the price dynamics from the date of assessment to the date of the occurrence of the relevant event and make appropriate adjustments. The use of such price information is permissible if the appraiser has carried out and disclosed in the report an analysis of the obtained calculated values ​​for compliance with market indicators prevailing on the valuation date, and also stipulated the assumptions associated with the use of this information.

13. If there is a developed and active market for analogue objects, which makes it possible to obtain the amount of data on prices and characteristics of analogue objects necessary for evaluation, it can be concluded that only a comparative approach is sufficient. The lack of market information necessary for a comparative approach is the basis for refusing to use it.

14. When applying the cost approach to the valuation of machinery and equipment, the appraiser takes into account the following provisions:

a) when evaluating specialized machinery and equipment, it is advisable to use the cost approach. Specialized machinery and equipment - a set of technologically related objects that is not presented on the market as an independent object and has a significant value only as part of a business;

b) the costs of reproduction of machinery and equipment (excluding depreciation and obsolescence) are determined on the basis of comparison with the costs of creating or manufacturing or acquiring an exact copy of the object of assessment. The cost of replacing machinery and equipment (excluding depreciation and obsolescence) is determined on the basis of a comparison with the cost of creating or producing or acquiring an object with similar useful properties;

c) an exact copy of the object of assessment for the purposes of assessing machinery and equipment is recognized as an object that matches the object of assessment at least the following features: name, designation of the model (modifications), main technical characteristics;

d) an object with similar useful properties, for the purposes of assessing machinery and equipment, is an object that is similar to the object of assessment in terms of functionality, principle of operation, design scheme;

e) when applying the cost approach, the accumulated cumulative depreciation of the machine or piece of equipment being valued is calculated, integrating physical depreciation, functional and economic obsolescence, while taking into account the features of depreciation under different operating conditions, as well as taking into account the assumptions on which the valuation is based, focusing as much as possible on market data.

15. When applying the income approach to the valuation of machinery and equipment, the appraiser shall take into account the following provisions:

the income approach in the valuation of machinery and equipment can be used where the time-distributed benefits from its use can be valued in monetary terms either directly, or as a corresponding part of the benefits generated more directly, or as a corresponding part of the benefits generated by a wider complex of objects, including the object being evaluated and producing a product (goods, work or service).

VI. Consolidation of evaluation results

16. Coordination of the results of the assessment of machinery and equipment obtained using various methods and approaches to assessment, and reflection of its results in the assessment report are carried out in accordance with the requirements of FSO N 1.

VII. Final provisions

17. In the event of discrepancies between the requirements of this Federal Valuation Standard and the requirements of FSO N 1, FSO N 2, FSO N 3 and other federal valuation standards governing the valuation of certain types of valuation objects approved by the Ministry of Economic Development of Russia, this Federal Valuation Standard has priority.

On approval of the federal valuation standard "Estimation of the cost of machinery and equipment (FSO N 10)"

In accordance with Article 20 of the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation" (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3813; 2006, N 31, Art. 3456; 2010 , N 30, item 3998; 2011, N 1, item 43; N 29, item 4291; 2014, N 30, item 4226) I order:

1. Approve the attached Federal valuation standard "Estimation of the cost of machinery and equipment (FSO N 10)".

2. This order comes into force from the date of entry into force of the orders of the Ministry of Economic Development of Russia dated May 20, 2015 N 297 "On Approval of the Federal Valuation Standard "General Valuation Concepts, Approaches and Requirements for Valuation (FSO N 1)", dated May 20 2015 N 298 "On approval of the Federal valuation standard "The purpose of the valuation and types of value (FSO N 2)", dated May 20, 2015 N 299 "On the approval of the Federal valuation standard "Requirements for the valuation report (FSO N 3)" .

Minister
A.V.ULYUKAEV

FEDERAL STANDARD
ESTIMATES "ESTIMATION OF THE COST OF MACHINERY AND EQUIPMENT (FSO N 10)"

I. General provisions

1. This Federal Appraisal Standard has been developed taking into account international appraisal standards and federal appraisal standards "General concepts of appraisal, approaches and requirements for appraisal (FSO N 1)", "Purpose of appraisal and types of value (FSO N 2)", "Requirements for valuation report (FSO N 3) "(hereinafter respectively - FSO N 1, FSO N 2, FSO N 3), other federal valuation standards governing the valuation of certain types of objects of assessment approved by the Ministry of Economic Development of Russia, determines the requirements for assessing the cost of machines and equipment.

2. If the object of assessment in the assignment for assessment is not directly machines and equipment, but the machines and equipment are part of the object of assessment, then the effect of this Federal Valuation Standard applies to the procedure for assessing such machines and equipment only when the assignment for assessment provides for the use of this Federal valuation standard indicating the list of machinery and equipment to which these requirements apply.

3. The provisions of this Federal Valuation Standard do not apply to the valuation of intangible assets associated with the creation and operation of machinery and equipment; machinery and equipment of artistic and (or) historical value, as well as works and services to repair damage resulting from accidents (for example, damage from vehicle accidents).

4. If the operation of machinery and equipment is impossible without the use of intangible assets (software, specialized databases, licenses, technical documentation, and so on), then, depending on the assignment for valuation, the cost of intangible assets should be taken into account separately or as part of the cost of machinery and equipment.

II. Objects of evaluation

5. For the purposes of this Federal Valuation Standard, the objects of assessment include individual machines and pieces of equipment that are products of machine-building production or similar to them, groups (sets, aggregates) of machines and equipment, parts of machines and equipment together or separately (hereinafter referred to as machines and equipment ).

For the purposes of this Federal Appraisal Standard, the objects of appraisal may be air and sea vessels subject to state registration, inland navigation vessels, and space objects.

III. Assignment for evaluation

6. The assignment for the appraisal of the appraisal object must contain the following additional information about the appraisal object specified in FSO N 1:

• the composition of the group of machines and equipment being assessed, indicating information on each machine and piece of equipment sufficient to identify them;
• information on the accounting of intangible assets necessary for the operation of machinery and equipment (if such assets exist).

7. The assignment for appraisal of the appraisal object may contain the following additional information to that specified in FSO N 1 in terms of the assumptions on which the appraisal should be based:

• an assumption related to the limitation of the scope of work for the inspection of the machines and equipment being evaluated;
• assumption related to the limitation of the scope of work on market analysis;
• assumption about the assessment of machinery and equipment as a whole, subject to their continued use as part of the existing property complex;
• the assumption of the assessment of machinery and equipment as a whole, subject to the termination of their use as part of the existing property complex;
• assumption about the assessment of machinery and equipment, subject to movement from their current location as separate objects;
• in the case of integrated machinery and equipment with other objects, in particular, real estate - an assumption about the valuation of machinery and equipment as part of such objects or separately from them.

8. The assignment for assessment establishes the degree of detail of the inspection work (full, partial with indication of criteria, without inspection) and the period of the inspection. In case of failure to conduct an inspection, the appraiser shall indicate in the valuation report the reasons why the object of appraisal was not examined, as well as the assumptions associated with the failure to conduct an inspection.

9. In the absence of documented encumbrances in relation to the appraisal object, the appraisal of the object is carried out on the assumption that there are no such encumbrances, unless otherwise specified in the appraisal task.

IV. Market analysis

10. To assess the cost of machinery and equipment, the appraiser examines the market in those segments in which the most significant part of the valued machinery and equipment can be sold. Segments of both the primary and secondary markets are investigated, if these types of markets exist for the object of assessment.

V. Valuation approaches

11. For the object of assessment, which is a set of machines and equipment, methods of both individual and mass assessment can be used. For the purposes of this Federal Appraisal Standard, the mass appraisal of machinery and equipment means the valuation of a set of machinery and equipment by grouping them according to similar characteristics and applying them within the framework of the formed groups of general mathematical models. As the final result, the value of the object of assessment as a whole is considered.

12. When valuing machinery and equipment using the cost and comparative approaches, it is allowed to use price information about events that occurred with analogue objects after the valuation date, for example, by reverse price indexation. In this case, the appraiser must analyze the price dynamics from the date of assessment to the date of the occurrence of the relevant event and make appropriate adjustments. The use of such price information is permissible if the appraiser has carried out and disclosed in the report an analysis of the obtained calculated values ​​for compliance with market indicators prevailing on the valuation date, and also stipulated the assumptions associated with the use of this information.

13. If there is a developed and active market for analogue objects, which makes it possible to obtain the amount of data on prices and characteristics of analogue objects necessary for evaluation, it can be concluded that only a comparative approach is sufficient. The lack of market information necessary for a comparative approach is the basis for refusing to use it.

14. When applying the cost approach to the valuation of machinery and equipment, the appraiser takes into account the following provisions:

a) when evaluating specialized machinery and equipment, it is advisable to use the cost approach. Specialized machinery and equipment - a set of technologically related objects that is not presented on the market as an independent object and has a significant value only as part of a business;

b) the costs of reproduction of machinery and equipment (excluding depreciation and obsolescence) are determined on the basis of comparison with the costs of creating or manufacturing or acquiring an exact copy of the object of assessment. The cost of replacing machinery and equipment (excluding depreciation and obsolescence) is determined on the basis of a comparison with the cost of creating or producing or acquiring an object with similar useful properties;

c) an exact copy of the object of assessment for the purposes of assessing machinery and equipment is recognized as an object that matches the object of assessment at least the following features: name, designation of the model (modifications), main technical characteristics;

d) an object with similar useful properties, for the purposes of assessing machinery and equipment, is an object that is similar to the object of assessment in terms of functionality, principle of operation, design scheme;

e) when applying the cost approach, the accumulated cumulative depreciation of the machine or piece of equipment being valued is calculated, integrating physical depreciation, functional and economic obsolescence, while taking into account the features of depreciation under different operating conditions, as well as taking into account the assumptions on which the valuation is based, focusing as much as possible on market data.

15. When applying the income approach to the valuation of machinery and equipment, the appraiser shall take into account the following provisions:

• the income approach in the valuation of machinery and equipment can be used where the time-distributed benefits from its use can be valued in monetary terms either directly, or as a corresponding part of the benefits generated more directly, or as a corresponding part of the benefits generated by a wider complex of objects, including the object being evaluated and producing a product (goods, work or service).

VI. Consolidation of evaluation results

16. Coordination of the results of the assessment of machinery and equipment obtained using various methods and approaches to assessment, and reflection of its results in the assessment report are carried out in accordance with the requirements of FSO N 1.

VI. Final provisions

17. In case of discrepancies between the requirements of this Federal Valuation Standard and the requirements of FSO N 1, FSO N 2, FSO N 3 and other federal valuation standards governing the valuation of certain types of valuation objects approved by the Ministry of Economic Development of Russia, this Federal Standard has priority.