Toyota-Land Cruiser Car Toyota Land Report

State Sign A123AB99

1. INTRODUCTION
1.2. Cost_lope
2. Evaluation procedure_
2.1. Evaluation procedure_
2.2. Estimation Evaluation_
2.3. Description of the estimated rights_
2.4. Information received from the customer and other information_
2.5. Information obtained from other sources_
2.6. Used literature and sources of information_
3. Basic terms and definitions_
4. Basic information about the estimated object_
5 Analysis of the best and most efficient use of the estimate object_
6. The choice of approaches to the assessment and calculation of the market value of vehicles_
7. Calculation of the market value of assessment objects_
7.1. Assessment by comparative approach_
7.2. Estimation cost approach_
8. According to the results and the determination of the final value
9. Restrictive conditions and assumptions made
10. Application appraiser_
11. Prints_

1. INTRODUCTION
1.1. Determination of the assignment
Customer: Kutsu Kutza Kutsievich
Estimated: LLC "Modeus-Antik"
The basis of Treaty No. 2356 between LLC "Modus-Antik" and ________ from 12.06.2005.
Evaluation: Toyta Land Cruiser's Market Cost

Type of determined value of the assessment object:	Market value
The purpose of the assessment:	Definition market value Assessment object
Appointment:	Using the evaluation results for _________________________
Evaluation date:
Balance Cost Data	Absent
Estimated rights:	Power of Attorney №77 Ll №762378623987
License data:
Data on liability insurance:	Assessment policy of professional responsibility appraiser № g10-2005804 / 132-09-17 OT23.11.2004.

1.2. Cost
Results of the assessment

The market value of the vehicle of Toyota-Land the cruiser is at the date of evaluation (rounded) excluding VAT: 367054 (three hundred sixty-seven thousand fifty-four) rubles.

2. Evaluation procedure
2.1. Evaluation procedure
The performance of the evaluation includes the following steps:
1. Conducting negotiations with customer employees;
2. Study of the information provided by the Customer;
3. Collection and analysis of data on sales of a similar vehicle in the Russian market;
4. The choice and application of approaches to the assessment of motor vehicles;
5. Coordination of the results of the assessment obtained by various approaches;
6. Drawing up an assessment report.
2.2. Purpose of Evaluation
According to the information received from the Customer, which the appraiser considers reliable, it became known that the results of the calculations of the market value of vehicles obtained on the basis of existing standards, regulatory documents, legislation, methodical materials, research and evaluator experience, serve for __________________________
2.3. Description of the estimated law
During the assessment, before the appraiser, there was a task of determining the market value of movable property (vehicles) according to the list provided by the Customer.
Under the "full right of ownership" is understood as the ownership of the complex of rights, including the rights of ownership, orders and use when limiting its sovereigues exclusively by the conditions specifically established by the state regarding the implementation of private property rights.
At the same time, the owner has the right to make any actions that do not contradict the law and other legal acts belonging to him and do not violate the rights and interests of other persons, including to alienate their property to other persons, to transfer them, remaining the owner of ownership , use and disposal of property, to give a deposit and burden it in other ways to dispose of them in a different way (Civil Code of the Russian Federation, part 1, Article 209).
According to the customer the passports for vehicles, the estimated vehicles belong to Kutsu Kutsievich
No checks of property rights and lack of holding, pledges and other appraiser was not conducted.
2.4. Information received from the Customer and other information
1. A copy of the "passport of the vehicle" 77 PV 64672 on Tuta Land Cruiser from 02/25/1997.G.
2. Act of the inspection of vehicle No. 20 dated June 2, 2005, compiled by Modeus-Antik to compile this report.
2.5. Information obtained from other sources

1. Magazine "Cars and Prices", № 12 (45), 2005
2. GFZET "From hand to hand - auto", No. (93) (3216), 2005
3. Information portal Internet:
? http://www.zil-online.ru/
? http://www.transport.trade.su/
? http://www.nnauto.ru.
? http://www.pulscen.ru.
? http://www.stroi.biz
? http: //ekatalog.tu.
? http: //.vseavto.ru.
? http://izrurvrururi.ru.

2.6. Used literature and sources of information
1. Federal Law No. 135-FZ dated July 29, 1998 "On Evaluation Activities in Russian Federation".
2. Evaluation standards approved by the Decree of the Government of the Russian Federation of July 6, 2001 No. 519 and the obligatory to apply the subjects of appraisal activities.
3. A.V. Verozina "Legal regulation of appraisal activities"
4. Civil Code of the Russian Federation.
5. Evaluation of machinery and equipment, training materials prepared for the IER World Bank seminars Robert B. Soda and Edward V. Rater.
6. Introduction to the assessment of vehicles. Academy of National Economy under the Government of the Russian Federation, 1998.
7. Yu. V. Andrianov Assessment of the value of rolling stock road transport, Ed. Mok, M., 2003.

3. Basic terms and definitions
The purpose of this assessment is to determine the market value of movable property (vehicles).
The market value of the assessment object is the most likely price at which the assessment object can be alienated in the open market in the context of competition when the parties of the transaction act intelligently, having all the necessary information, and at the magnitude of the transaction prices do not reflect any emergency circumstances, i.e. . when:
? One part of the transaction is not obliged to alienate the assessment object, and the other party is not obliged to take execution;
? The parties of the transaction are well aware of the subject of the transaction and act in their own interests;
? The assessment object is provided to an open market in the form of a public offer;
? The price of the transaction is a reasonable remuneration for the object of assessment and coercion to the transaction for the parties to the transaction from which side was not;
? Payment for the assessment object is expressed in cash.
The cost of an object of assessment with a limited market is the cost of an assessment object, the sale of which in the open market is impossible or requires additional costs compared to the cost required for the sale of free goods on the market;
The market value of used motor vehicles - the market value of motor vehicles with age more than 0.5 years or mileage more than 1 thousand km. Determined to the date of the assessment, taking into account the wear, technical status, as well as other factors affecting the cost of the vehicle.
The cost of replacing the assessment object is the amount of the cost of creating an object similar to the assessment object in market prices that exist on the date of assessment, taking into account the wear of the assessment object.
The total value of the value of the estimation object is the value of the value of the assessment object, obtained as a result of an appraiser of generalizing the results of calculations of the value of the assessment object when using various approaches to assessment and assessment methods.
An assessment object is movable property (vehicle) for evaluation.
The date of the assessment is the calendar date, as of which the cost of the assessment object is determined.
Approaches to the assessment:
? The cost approach is a set of methods for estimating the value of an assessment object based on determining the costs necessary to restore or replace the object of assessment, taking into account its wear;
? The income approach is a set of methods for estimating the value of the assessment object based on the determination of the expected income from the assessment object.
? A comparative approach is a set of methods for estimating the value of an assessment object based on the comparison of the assessment facility with similar objects in respect of which there is information about transaction prices with them.
The assessment method is a way to calculate the value of an assessment object within one of the assessment approaches.
The analogue of the assessment object is similar by the main economic, material, technical and other characteristics of the object of assessing another object, the price of which is known from the transaction under similar conditions.
The exposition date of the assessment object is a period of time, starting from the date of submission to the open market (public offer) of the estimation object to the date of the transaction with it.
The assessment procedure is a set of techniques that provide the process of collecting and analyzing data, carry out calculations of the value of the property and the design of the results of the assessment.
The vehicle assessment is to determine the cost of the vehicle in accordance with the goal, evaluation procedure and the requirements of ethics appraiser.
Assessment Report is a document containing the rationale for the appraiser's opinion on the total value of the property.
Depreciation is a gradual reimbursement of the cost of fixed assets.
Depreciation - deductions for the cost of fixed assets (fixed capital) to reimburse their wear.
Wear - reducing the replacement cost or value of substitution due to physical, functional or economic wear or combination thereof.
Worn physical - wear, leading to the loss of workable or good technical states due to the deterioration of initial technical and economic indicators caused by the natural wear of the vehicle during operation, long-term storage or impact ambient.
Wear functional - the depreciation of the vehicle due to the inconsistency of the current requirements for these machines and equipment.
Wear (external) economic and loss of vehicle value caused by general economic or intra-separable changes.
Wear accumulated, the cumulative importance of physical, functional and external wear.
Good technical condition - the technical condition of the object at which it satisfies all the requirements of technical documentation.
Quality is a set of vehicle properties that cause their suitability to satisfy certain needs in accordance with their appointment.
Control is the process of collecting and processing information in order to identify events.
Specifications control - checking the compliance of the values \u200b\u200bof the object parameters of the object with the requirements of technical documentation and the definition on this basis of one of the specified types of technical condition at the moment.
Reliability - vehicle properties Save over time within the set limits of all parameters characterizing their ability to perform the required functions in the specified modes.
Time useful use (Regulatory service life) - a period during which the use of an object is intended to generate an organization's income (enterprise) or serve to fulfill the objectives of the organization.
The residual service life is the estimated period of time, during which the vehicles will contribute to the cost of products.
Service life - the calendar duration of the operation of vehicles before the maximum technical condition.
Effective age is the age defined by the condition and utility of vehicles.
Working technical condition - the technical condition of the object in which it can perform all the functions given to it with the preservation of the values \u200b\u200bof the specified parameters in the required limits.
Repair is a set of operations to restore the health or performance of vehicles and the restoration of resources or their components.
Technical diagnostics - The area of \u200b\u200bknowledge covering the theory, methods and means of determining the technical condition of the object.
Maintenance is a complex of operations or operation to maintain the performance or serviceability of a vehicle when used for intended, waiting, storage and transportation.
The technical state (TC) of objects is a state that is characterized at a certain point in time, under certain conditions of the external environment, the values \u200b\u200bof the parameters set by the technical documentation for the object.

4. Basic information about the estimated object
The appraiser's task was to determine the market value of movable property (vehicles). The list of evaluated units is shown in Table No. 4.1.
Table # 4.1.
No. p / p
Type of vehicle
Mark of the transport
Identification number of vehicle
State license plate
Certificate of Vehicle Registration
1
Lungs jeep
Toyota-Land Cruiser
GH78623874Shdfkjsh.
A234er77
77 ER7836734.

The appraiser was provided to external inspection of the estimated vehicles, as a result of which the act of inspection of the vehicle No. 20 dated June 2, 2005 was drawn up. Data on the data carried out maintenanceas well as about planned repair workah absent.
According to the act of inspection of vehicle No. 20 dated June 2, 2005, the state of the structural elements of the estimated car was determined:
? Most of the electrician does not work.
? There is a breakdown of the body, just on the joints of the doors and the body there are small gaps due to poor-quality hard work after an accident.
? The engine of the Customer's information was subjected to overhaul and is currently required to overhaul.
? The hydraulicer requires a replacement because it occurred depressurization.
? There are cracks on the bottom of the body
? The vehicle is in the felling condition and requires a total overhaul
?
Inspection and observation showed that the estimated vehicle is used to transport various bulk and solid goods.
Thus, an appraiser based on the inspection of an assessment object and information received from the Customer, which considers reliable, concludes that this vehicle is in a non-working condition, since throughout the service life used with increased workload. In this regard, the assessment object requires a significant amount of repair work to ensure its normal functioning.

Toyota-Land Cruiser Car
Specifications (according to the passport of the vehicle)
Identification number (VIN) JT11VJ9500029763
Brand, model Toyota-Land Cruiser
Name (TC) Jeep
Category TC (A. V. S. D, trailer) in
Year of manufacture TS 1997
Model, engine no. 5VZ0545714
Chassis (frame) № _________
Body (cab, trailer) № jt111vj9500029
Body Color (Cabs, Trailer) Gray
Engine power, l. from. (kW) 180 (132.3) kW.
Engine operating volume, cube. See 3400.
Engine type gasoline
Permitted maximum mass, kg. 2630.
Mass without load, kg.
Manufacturer TC Japan
Approval of TC type No. __________
Name (F.I.O.) Owner Komarova Marina Vladimirovna
Certificate of registration TS 77 EC146894
Registration Sign P485UX77
Registration date February 13, 1998
Issued traffic police MREO YUAO Moscow

Identification number, registration sign, the number of certificate of registration for vehicles is summarized in Table No. 4.1.
5 Analysis of the best and most efficient use of an assessment facility
The most efficient use of property is the use of property, which is physically possible, legally permitted, economically wealthy, fulfilled from a financial point of view and leading to the maximum value of this property.
Criterion of physical opportunity
Physically, those use objects that are carried out in terms of its physical characteristics and the availability of communications are physically possible.
Criterion of legislative resolution
Legally authorized is the use that coincides with the targeted purpose of the facility and not contradictating the current legislation.
Criterion for economic feasibility
All physically possible and legally permitted options for using assessment objects are compared to criteria for economic efficiency. The most efficient option is the best for the object under consideration.
The assessment object is movable property - the vehicle dump truck ZIL 45065, which is intended for the carriage of various bulk construction goods, as well as serving as a vehicle.
As a result of the analysis of manufactured vehicles on the date of assessment, the appraiser revealed that identical vehicles are not currently produced by domestic manufacturers, and today there are more modern analogues that perform all the functions of the assessment object.
Use them for other purposes, except indicated, is impossible without re-equipment of these vehicles. The best and most efficient use is their use of direct functional purpose, and also complies with the requirements of all the above criteria. The appraiser considers it inappropriate to consider other options for using the above objects.
6. The choice of approaches to the assessment and calculation of the market value of vehicles
Evaluation methodology.
The assessment methodology (in accordance with standards) contains consideration of three mandatory approaches to the assessment:
* cost;
* profitable;
* Comparative (market)
The cost approach in the estimated analysis is based on the principle of substitution, according to which it is assumed that an informed buyer will not pay for the object more than the cost of producing a similar object equivalent to its qualities and utility to the estimated object.
Under the cost approach, the market value of the estimated object is determined primarily the costs of its creation (cost) used as a base from which the sums reflecting the loss in value as a result of physical wear, functional and economic obsolescence and implementation.
The use of the cost approach turns out to be justified and even the only possible in the assessment of special purpose machines and equipment, unique facilities manufactured by individual orders and have no analogs on the market.
The income approach is considering the cost as the current value of the future benefits derived from property.
The basis of the revenue approach to the assessment of machinery and equipment is a business assessment methodology.
Investors are interested in primarily the prospects for business development, i.e. What profit can get an enterprise in the future, effectively using this property complex.
The income approach combines the methods of discounting cash flows, direct capitalization of income and an equal effective analogue.
The income capitalization method is applicable in assessing machinery and equipment, mainly in cases of "system evaluation", since it is also possible only in these cases, the localization of the appropriate flow of income and costs is possible, correlating it with an assessment object. In addition to the assessment of production and technological systems, this method is applicable in the assessment of the so-called business-based equipment (for example, expensive machines and equipment), with which directly paid work is performed.
The application of the income approach requires the forecast of future revenues for several years of the enterprise's work, so the approach is applicable mainly to evaluate enterprises, production complexes and other business facilities, since the income approach does not apply in the evaluation of individual work facilities that are an element of production.
The use of an incremental approach together with costly and comparative is possible only when evaluating rare cars in the case when the estimated cars bring the income to their owners from using films, participation in demonstration runs of rare cars with a prize fund and exposure at the exhibitions of rare cars.
In this paper, the use of an income approach is difficult, as income is created by the entire production and commercial system, all of its assets, to which, along with cars, equipment and vehicles include buildings, structures, working capital, intangible assets.
Therefore, in assessing individual vehicles, the income approach is practically not applied.

A comparative approach (market) is based on the purchase price and sales of vehicles currently established at the primary and secondary market. Since vehicles - mass consumption products, and the number of purchase and sale transactions are quite large, then the price information is stable and accessible. In the event that the appraiser does not have information about the current market price concrete brand Vehicle, it can with the help of a comparative (market) approach to evaluate this vehicle based on the analysis of market prices for vehicles with similar functional and design characteristics. In this case, the method is used direct comparison Sales. In addition, when applying a comparative approach, the method of specific price indicators can be used, the method of correlation models and the method of expert assessments.
Currently, the assessment of the market value of vehicles is carried out on the basis of a number of methodological guidelines. The determination of the cost is carried out with regard to all factors that significantly affect both the vehicle market as a whole and directly on the value of the assessment objects under consideration. In this case, the appraiser seems to be appropriate to evaluate the market value of vehicles by directly comparing sales by identical vehicle.

7. Calculation of the market value of assessment objects
7.1. Assessment by comparative approach
A comparative campaign implies a comparison of all the technical characteristics of the object of assessment and objects sold on the primary and secondary market, taking into account the commercial terms of the sale.
A comparative approach to the assessment of the cost of vehicles is presented primarily by the method of direct comparison of sales by identical vehicle. The analog object should have the same functional purpose, a complete qualification similarity and partial design and technological similarity.
The method of market comparisons or analogues is when evaluating vehicles the most versatile, and when determining the cost of delegation prices or sales statistics - and the most "market". This is the main method of assessing machinery, equipment and vehicles.
The approach includes collecting data on the sales market and proposals for facilities. Prices for these objects are then corrected taking into account the parameters for which objects differ from each other. After adjustment, the price can be used to determine the market value of the estimated object.
The main stages when using a comparative approach:
* market research in order to collect information on the perfect sales deals and suggestions;
* Collection of information, taking into account its representativeness and reliability;
* adjustment of prices of analogues by elements of differences with an assessment object;
* Coordination of adjusted prices of comparable objects and the determination of the total value of the estimated object.
In the evaluation process, the appraiser focused on finding the maximum possible amount of information. The information portal of the Internet, a number of specialized print publications ("Cars and prices", "from hand to hand - auto", as well as materials of information portals of the Internet). The analysis of the information of these sources showed that proposals for the sale of vehicles of interest to us are available in sufficient quantities.
As a result of the analysis of the received information, the appraiser came to the following conclusions:
1. Plants - manufacturers of estimated vehicles, do not produce similar cars. However, there are data on the sale of already ready-made batches of such cars. One of the largest auto dealers of Moscow and the Moscow region is the company "RusBusinessAvto".
2. In the secondary market there is a small number of proposals for the supply of identical vehicles that are in operation, the data of which can be used by applying the sales comparison method, in view of a sufficient volume of new cars.
3. A comparative approach is applied by the appraiser using automatic objects, produced by the same plants manufacturers as the estimated vehicles.
As a result of the study of the information received, the appraiser selected the following objects analogue:
1. Toyota Land Cruiser
Seller: Motor Show "Design-Auto." Sale of cars from Japan Address: Novorzanskoye Highway House 1 Tel: 790-0083, 503-0327 WWW. Desing-auto.ru.
Comments on adjustments
1. Adjustment on the sizes (size, functionality, performance): In practice, selected analogs are often different in size, performance from the assessment object. In this case, relationships between prices (production costs) and parameters, in particular the power dependence are used to determine the amendment:
2 *, where:
P 1 - the cost of the assessment object,
P2 - the cost of the analog object,
L1 - characteristic of an assessment object characteristic differing from the object object
L2 - the corresponding characteristic of an analog object - analogue,
n is an indicator of a degree often referred to as the coefficient of "price braking", depending on the specific type of technical devices.
In this report, adjustments to the sizes of objects of analogs were not carried out, since all selected objects analogues have identical functional and dimensional characteristics.
2. Adjustment on the package (the presence of additional devices and devices in the delivery kit) is calculated on the principle of inclusion and exclusion of the values \u200b\u200bof the corresponding components from the supply of an analog object compared to the assessment object.
In this report, adjustment for the complete set was carried out at the calculation of the cost of additional components of the analogue compared to the assessment object.
The adjustment on the technical condition and the degree of physical wear was carried out in accordance with the method of calculating the physical wear, taking into account the age and the mileage of the rolling stock of automobile transport from the beginning of operation.

IF \u003d 100 * (1st -?); Where:

Parametric description of the function?, Depending on the actual run from the beginning of operation of the LF and the actual age from the beginning of operation of the TF for the estimated objects as follows:
? SUVs and on-board cars are not domestic: 0.1 * TF + 0.003 * LF;
? Cars are not domestic: 0.07 * TF + 0.0035 * LF;
? Buses are not domestic: 0.16 * TF + 0.001 * LF;
* Thus, the calculation of the physical wear of the vehicle Toyet Land Croiser was calculated. The results of the calculations are shown in Table No. 7.2

Calculation of the actual wear of the estimated movable property
Table number 7.2.
No. p / p
Inventory number
Name
Year of issue
Actual age, years
Wear physical, %% *
Meaning function?
?**
E ***
1
00000027
Car
Toyota Land Cruiser

1997
8
80%
0.1 * TF + 0,003 * LF
1,55
2,72
** f - function-dependent on age and actual mileage of the rolling stock of road transport from the beginning of operation

The calculation of the final market value of vehicles, taking into account adjustments, is made by the formula:
C \u003d SV (1 - CTR) (1 - KKM.) (1 - KTS.), Where
CRT, kkm., KTS. - adjustment coefficients of the size, configuration and technical condition, wear, respectively.
SV - the cost of the object - analogue without taking into account adjustments.
The calculation results are shown in Table 7.3:

Calculation of the market value of the assessment object with a comparative approach
Table No. 7.3.
P / P.
Inv.№.
Name motor vehicle
Object- Analog

Year of issue
Adjustments
Market value, rub.
Sourse of information

Size
Equipment
Those. condition

1
2
3
4
5
6
7
8
9
10
11
1

Toyota Land Cruiser

Toyota Land Cruiser

1135000
1997
0%
0%
70,00%
510.750
Newspaper "From hand to hand - Auto", No. (93) (3216), 2005

Thus, the market value of the estimated vehicles determined by the comparative approach is at the date of the assessment (rounded) 539.125 (five hundred thirty nine thousand year five) rubles.

7.2. Estimation cost approach
7.2.1. Theoretical aspects
The essence of the cost approach lies in the fact that costs (costs) on the creation of an estimated object are accepted as a measure of the market value.
When using the cost approach, the cost of reproduction minus wear is determined.
The cost of reproduction is a set of costs required for reproduction of a new accurate copy of the property, taking into account the wear of the same or very similar materials, calculated at current prices. The total cost of reproduction most accurately characterizes the current value of a particular object.
7.2.2. Calculation of the cost of reproduction
The customer introduced a list of estimated vehicles. The appraiser had the opportunity to inspect the vehicles and establish the brands and their main technical characteristics of the part according to the customer technical passports.
Inspection of assessment objects appraiser was made at the time of harmonization of the conditions for the work. The results of the inspection make it possible to give an expert assessment of the technical condition of fixed assets on the evaluation date.
In determining the full reducing cost (PVA) of fixed assets, the total cost of the costs, which it would be necessary to carry out similar new objects at market prices and tariffs, existing on the date of assessment, including the cost of acquiring, transportation, installation (installation) of objects and T d.
The total reducing cost is determined on the basis of the costs of reproduction of objects similar to the estimated, from the same materials, with the observance of plans and drawings and quality of work, with the objects inherent in the defective design and elements of inefficiency.
In this case, it is possible to apply the following methods in Table No. 7.3.

Table number 7.3:
Direct methods

Indirect methods

Search in the market of the new accurate analog of equipment and the use of price list of the manufacturer or dealer
Trend Method (The method of indexing the value of the object is entirely in time)
Elemental calculation
Cost indexing method
Calculation of the price of a homogeneous object
Calculation of enlarged indicators

Cost information / Power

To determine the complete restoration cost of vehicles, when evaluating fixed assets, it is recommended to apply a direct assessment method, which includes a search on the market of a new automotive agent analogue and the use of producer or dealer price list.
When applying such an assessment method, the cost of an analogue object is used, the most closely appropriate on the main functional characteristics, based on the cost of substitution.
Methods for determining various types of wear. Determination of aggregate wear.
There are three types of wear. When using the cost approach, the process of determining the value from the assessment object is reduced to the determination of the cost of reproduction (reducing cost), followed by the depreciation due to the action of all three types of wear (aggregate wear):
C \u003d sv (1 - ki, physical) (1 - ki, fun.) (1 - ki, hn.), Where
Ki, fiz., Ki. Fun., ki. vn. - coefficients of physical, functional and external economic wear, respectively.
1. Physical wear - loss of value caused by a deterioration in the physical condition as a result of wear during the operation and impact of physical factors.
Typically, wear, for example, motor vehicles, primarily physical, leads to a deterioration in technical indicators, which inevitably affects the cost. In general, the cost of C and physical wear of vehicles is associated with a simple dependence
C \u003d SV - C, Phys \u003d SV (1 - KI, P.),
Where,
SV - the cost of reproduction (replacement cost);
Si, physical. - the cost of physical wear;
Ki, physical. - Physical wear coefficient.
As can be seen from the formula, ki, physical. represents the proportion of the restoration cost, which the vehicle has lost due to physical wear, and the work
Ki, physical. SV \u003d C, physical.
It is the cost of physical wear.
The following methods for determining the degree of physical wear of machinery and equipment are known:
1. The method of examination of the physical condition;
2. Method of effective age (service life);
3. The method of weighted average chronological age;
4. Expert and analytical method;
5. The deterioration method of the main parameter;
6. The method of accounting for recovery after major repairs;
7. The method of accounting for wear is proportional to the volume of work performed.
In determining the physical state of objects of assessment, the appraiser was guided by the method of calculating the physical wear in proportion to the volume of work performed, namely, the method of calculating the physical wear, taking into account the age and mileage of the rolling stock of automobile transport from the beginning of operation.
According to this technique, the physical wear is calculated according to the following formula:
IF \u003d 100 * (1st -?); Where:
e - the basis of natural logarithms;
? - function depending on age and actual mileage of the rolling stock of automobile transport from the beginning of operation.
Parametric description of the function?, Depending on the actual run from the beginning of operation of the LF and the actual age from the beginning of operation of TF for the estimated real estate assesses:
? Freight and onboard cars Domestic: 0.1 * TF + 0.003 * LF;
? Patriotic cars: 0.07 * TF + 0.0035 * LF;
? Domestic buses: 0.16 * TF + 0.001 * LF;
Thus, the calculation of physical wear of the estimated movable property was calculated. The results of the calculations are shown in Table No. 7.4

Calculation of the actual wear of the movement of Toyet-Land Cruiser

Table No. 7.4.
No. p / p
Inventory number
Name
Year of issue
Actual age, years
Wear physical, %% *
Meaning function?
?**
E ***
1
00000027
Toyota Land Cruiser

1997
8
95,00%
0.1 * TF + 0,003 * LF
1,55
2,72
** f - function depending on age and the actual mileage of the rolling stock of road transport

From the beginning of operation
*** E - the basis of natural logarithms

An appraiser based on the information received from the Customer who considers reliable, concludes that these vehicles are not working and are used with increased workload. In this regard, vehicles require an increased number of repairs to ensure their normal functioning.
Given the above, the appraiser made additional adjustments to the physical wear of the assessment objects, based on the information received on the workload in the use of estimated vehicles, depending on their functional purpose and transport preferences.

2. Functional obsolescence appears due to obsolescence of the technical and technological process. The difference of the estimated transport can be multifaceted: large capital or operating costs, worst specifications, use of outdated technologies and materials, etc. All this reduces the attractiveness of the old technology and leads to its depreciation. For the estimated transport, in the value of which the proportion of electronics and electrical equipment is significant, it is most characteristic. Taking into account the above, the appraiser adopted the functional wear of the estimated vehicle equal to 55%, due to the moral obsolescence compared with modern counterparts in the Russian market of vehicles, since the new the lineup Cars Zil, Ural, KAMAZ is characterized by fundamental innovations. These innovations include an improved fuel injection system, ignition, fuel consumption, suspension consumption, improved fortified body, aerodynamics and others.
3. Economic obsolescence - loss of value as a result of the action of factors, external to the object itself, such as government regulation, increased competition, changes in the supply of raw materials, loss of markets, etc.
External economic wear is easier to take into account when there is no use of equipment, since this circumstance leads to a decrease in the profits received by its owner.
Economic obsolescence - the loss of value due to the influence of external factors causing the under use of the object. In this paper, the appraiser believes that it is caused by general economic and intra-separable and regional changes, including the creation of warehouse and elevator containers in the region in the region in excess of the need.
The appraiser considered it necessary to take the value of external wear to 40% in the assessment of movable property, since there are data on increased competition in the motor vehicle market, namely, the increased business activity from foreign manufacturers of motor vehicles, displacing domestic manufacturers and won the main share of consumers and potential consumers of vehicles, despite the measures taken by the Russian government to stimulate the support of the domestic producer.
The results of the calculation of the market value of Toyet Land Cruiser, determined by the cost approach, are shown in Table No. 7.5:

Determination of the market value of the traveling property of Toyet Land Cruiser with a cost approach
Table number 7.5.
No. p / p
Inventory number
Name
Year of issue
Object- Analog
Replacement cost, rub.
Worn physical, %%
Wear functional, %%
Economic obsolescence,%
Market value, rub.
Seller
Sourse of information
1

Toyota Land Cruiser

1997
Toyota Land Cruiser

1135000
95,00%
55%
50%
218487
Salon: Cars from Japan Tel: 223-3463
Newspaper "From hand to hand - Auto", № (93) (3216), 2005

Thus, the market value of the estimated vehicles determined by the cost approach is at the date of evaluation (rounded) 218487 (two hundred eighteen thousand four hundred eighty-seven) rubles.

8. According to the results and the definition of the final stand +
The market value of vehicles, calculated by two approaches, costly and comparative, is shown in Table No. 8.1.
Table number 8.1.
No. p / p
Name of the object of evaluation
Cost approach, rub.
Comparative
approach, rub.
1
Toyet Land Cruiser

218487
510.750

Using several approaches to the assessment, the appraiser from different positions considered the issue of value and thereby strengthened its validity.
Differences in the results of using different approaches are inevitable and due to the probabilistic nature of the initial and predicted parameters. Consequently, these differences are objective and cannot be fully compensated by the goodness and experience of the appraiser.
The cost approach is based on determining the cost of replacing the assessment object. However, the cost approach does not reflect future benefits from the operation of the assessment facility and the level of demand and proposals that define the real market prices of movable property.
A comparative approach is based on information about the prices of manufacturers for identical objects and takes into account specific transaction conditions. It most accurately reflects the current value of the assessment object. The number of adjustments in determining the value of the estimate object determines the level of reliability of the final result.
The coordination process is to substantiate weighing coefficients regarding the results of the assessment. These coefficients determine the degree of compliance of these results of each target approach and the assessment task.
To harmonize the results of the assessment and establishing a final conclusion about market value, we must give the weight coefficients obtained when evaluating each of the approaches. Weight coefficients show what the proportion of the cost resulting from the use of each of the approaches applied to the estimate is present in the total value of the value of the estimated object. The amount of weight coefficients should be 100%.
Coordination of the results obtained in this assessment on the basis of and costly comparative approaches, is made using the 4 main criteria for approval of the assessment?
I. Ability to reflect the actual intentions of the potential seller?
II. Type, quality, data extensity, based on which analysis was performed?
III. The ability of the parameters included in the approaches used, take into account the situation fluctuations in the market prices;
IV. The ability to take into account the specific features of the object affecting its value (loading capacity, engine power, equipment, etc.).
The coordination procedure is performed in the following sequence?
1. The degree of importance of each of the evaluation criteria is determined, which takes into account the purpose of the assessment, the accuracy of the information and other factors. For convenience and simplify calculations, the degree of importance is established as a percentage, the amount is 100%.
2. For each approaches, their representativeness is determined (in%), that is, how fully every approach reflects the essence of the criterion. The sum of the degree of conformity is 100%.
3. Follow the final weight coefficients for each of the approaches in accordance with the formula?
4
WN \u003d? Ki * mi where
i \u003d 1.
WN? Total weight coefficient for each of the approaches?
Ki? The degree of importance of the I-th criterion in the assessment of the market value?
MI? Review of each of the approaches.

Calculation of weight coefficients
Table number 8.2
Criteria
Approaches
number
importance
Cost
Comparative

review of the approach
I.
0,4
50%
50%
II.
0,2
50%
50%
III
0,1
55%
45%
IV.
0,3
45%
55%

1
0,49
0,51

The final market value of the assessment objects is calculated in the following table:

The final market value of the objects of the assessment
Table No. 8.3.
An approach
Value value,
rubles
Weight coefficient
Weighted value
cost, rubles
Cost
218487
0,49
107058
Comparative
510.750
0,51
260482
TOTAL: 367054.

Thus, the market value of the vehicle of Toyet-Land the cruiser is at the date of evaluation (rounded) excluding VAT: 367054 (three hundred sixty-seven thousand fifty four) rubles.

9. Restrictive conditions and assumptions made
The following assumptions and restrictive conditions are an integral part of this report.
? The evaluation report is a document that includes data used by the appraiser, their analysis, and reflects the competent opinion of the appraiser regarding the cost of vehicles.
? It is assumed that the information received from the customer or third-party specialists is reliable and reliable.
? The appraiser cannot guarantee the absolute accuracy of the data provided by other parties, therefore, where possible, references to the source of information are made.
? The appraiser does not assume responsibility for assessing such defects in the state of vehicles that cannot be detected with an external visual inspection.
? During the assessment, the absence of any hidden factors affecting the cost of the estimated movable property was assumed. The appraiser does not liability for detection (or in case of detection) of such factors.
? During the assessment, the appraiser's task was not to conduct a legal expertise of property rights on the assessment. The appraiser is not responsible for the description of the legal status of assessment facilities and issues implying a discussion of the legal aspects of ownership.
? The assessment was made only for the purposes specified in the report. This report is valid only in full, any use of its individual parts without their relationship will not reflect the point of view of the appraiser.
? The appraiser's opinion is valid only at the evaluation date. The appraiser does not assume responsibility for subsequent changes in social, economic, legal and natural conditions, which may affect the cost of the estimated property.
10. Application appraiser
We, below, identify, identify that in accordance with the data available to us:
* The facts outlined in this report are true and correspond to reality;
? The analysis, expressed opinions and the resulting conclusions are valid solely within the limits specified in this statement and restrictive conditions;
? We do not have any interest in the future of any interest in the object of assessment, which is the subject of this report, we also have no personal interest and prejudice for the parties involved;
? Our remuneration is not related to the announcement of a predetermined value, or a trend in determining the cost in favor of the Client;
? The assignment task was not based on the requirement to determine the minimum or agreed price;
? No face put pressure on the appraiser who signed this report;
* Our analysis, opinions and conclusions were obtained, and this report was compiled in full compliance with Federal Law No. 135-FZ dated July 29, 1998. "On Assessment in the Russian Federation", estimates, approved by the Decree of the Government of the Russian Federation of July 6, 2001 № 519 and binding on the use of subjects of appraisal activities; Civil Code of the Russian Federation.
? The calculated value is recognized as valid for the date of the assessment.

COURSE WORK

at the rate "Evaluation of machines, equipment and vehicles"

on the topic: Evaluation of the market value of the vehicle

(in the form of a conclusion (report) on the assessment of the car GAZ 3307)

Determination of the market value of vehicles

Market value - The estimated amount of money, which has full information about the value of the property and not obliged to sell it, I agreed to sell it, and the buyer who has full information about the value of the property and not obliged to acquire it, agrees to acquire it.

Description of the object

Type TC: cargo-passenger;

An identification number: HTT 33073081611304.

brand, model GAZ 3307;

Model, engine no: 51100A - U1019578;

Body number: 309;

Chassis number: S.1611304 ;

White color ;

Date of issue: 1995

TC passport: 24 CS 970984;

Methods of calculations

The cost approach in assessing vehicles is based on the fact that the cost of its manufacturing is being taken as the cost of the vehicle. Since vehicles are serial and large-scale production facilities, the cost approach is in most cases unacceptable. This is due to the fact that the manufacture of one vehicle is a single production, specific costs in which the manufacture is several times higher than in serial production. The cost approach can be used in evaluating re-equipped cars, cars made in individual creativity, when recovering rare cars.

The income approach is based on the determination of the current value of the assessment object as a set of future income from its use. Since income gives only a specific production, then the income approach does not apply when evaluating separate species Labor products that are element of production, and mainly used only to evaluate the enterprise, manufacturing complexes and other business objects. When evaluating the income approach, the method of discounting cash flows is mainly used and the income capitalization method. For this reason, in this report, the vehicle assessment is not carried out.

Market (comparative) approach is based on the purchase price and sales of vehicles currently established at the primary and secondary market. The main principle used is a comparison that should be carried out with a new vehicle with amending the extension in the absence of data on the secondary market.

Determination of the market value of the car GAZ 3307 costly approach

The market value of the vehicle is calculated by Formula 1:

PCT \u003d CV - and, 1)

Where - the cost of restoration or the cost of substitution. In our case, the cost of substitution will correctly use, using a more modern and functional analogue.

And - the overall accumulated wear, which is calculated by Formula 2:

And \u003d 1- (1-and. Piz) * (1-Ifunc) * (1-EEK),

Where - and Physical Wear,%

Ifunc - functional wear,%

IEK - Economic Wear,%

Determination of the size of physical wear

For more objective determination of physical wear, we use the developed workshops and techniques:

1. RD 37.009.015. - 98 with change No. 1,2,3,2001.

2. RD 37.009.015. - 98 as amended №1,2,3,4 2005.

3. Method of deterioration in Yu. In Andrianov

4. Method for the rate of depreciation deductions

5. Expert method

Calculations of physical wear on the above methods are presented below in tables 1-5.

Determination of the market value of the car, taking into account the mileage and duration of operation (methodological guide to determine the cost of vehicles, taking into account the natural wear and technical condition at the time of submission of RD 37.009.015-98. M.: US, 1998.) In accordance with the methodological guidance of wear ( The ITER,%) when evaluating the vehicle can be calculated by Formula 3:

ITR \u003d (and1 * PF + I2 * DF) * A2 * A3 * A4 3)

Table 1. Source data TC

Indicator	Value
	GAZ 330730 (van)
Year of issue
Table 2. Calculation of physical wear on RD 37.009.015-98 (with change №1, №2, №3) 2001
Indicator	Value
And1 - Warning Indicator,% / 1000 km of run
PF - actual mileage from the beginning of operation or after overhaul on the date of inspection, thousand km
Average annual mileage, thousand km
And2 - temporary aging rate,% / year
DF - actual duration of operation, years

The calculation of physical wear on the RD 37.009.015 - 98 (with change No. 1, 2, 3,4) 2005 is carried out by Formula 4:

ITR \u003d I2 * DF + I1 * (PF - PS * DF)) * A2 * A3 * A4 4)

Table 3. Calculation of physical wear on RD 37.009.015-98 (with change No. 1, 2, 3,4) 2005

Indicator	Value
And2 - the average annual depreciation over the year of the object operation (values \u200b\u200bfor of different types AMTS are shown below in the tables), interest
DF - actual duration of operation, years
PF - actual mileage from the beginning of operation or after overhaul on the date of inspection, thousand km
Average annual mileage, thousand km
PS - normative average annual mileage, thousand km.
And1 is the coefficient of wear adjustment, depending on the magnitude of the deviation of the actual mileage of ATS from the normative average, equal to ± 0.25% per 1000 km. Deviation
A2 - coefficient of wear adjustment depending on the natural and climatic conditions
A3 - coefficient of wear adjustment depending on the environmental condition of the environment
A4 - wear adjustment coefficient, taking into account the region in which AMTS was operated
ITER - physical wear of the vehicle,%

The calculation of physical wear by the rate of depreciation deductions is carried out by formula 5:

ITR \u003d on * DF / 100.5)

Where - on - the rate of depreciation for moving transport. (see Unified Depreciation Norms). Calculation is presented in Table 4.

Table 4. Calculation of physical wear on regulatory

Formulas for calculation are presented in the table. According to specially developed tables with the help of omega - function finding physical wear. The calculated physical wear should be equal to or insignificantly different from the table.

In accordance with the RD 34.009.015.98, when establishing the value of wear, it is also possible to use the expert way, the essence of which is that the value of wear can be established on the basis of the expert's experience. The expert method is taken wear equal to 60%.

The calculated wear values \u200b\u200bare coordinated and we obtain the final physical wear. (Table 6), which amounted to 62%.

Table 6. Coordination of the magnitude of the physical wear of the vehicle

Assessment method	The magnitude of physical wear,%	Weight coefficient	Result,%
Method for RD 37.009.015-98
Method for regulatory indicators
Expert method on RD 37.009.015-98
RD with change 1,2,3, 4 2005
Weighted average physical wear
			Modelia 3307.
			Modelia 3307.
			Modelia 3307.
			Modelia 3307.
			Modelia 3307.
			Modelia 3307.
			Modelia 3307.
			Modelia 3308.
			Modelia 3308.
Market value, rub. (The average sample sampling)

Thus, the average cost of the car GAZ 3307 is 110330 rubles.

The selected data was subjected to statistical processing.

Use of statistical methods in the evaluation process

One of the main elements of the machine assessment process is to collect information, in particular, about their market prices. As a rule, here is an appraiser facing such a phenomenon when the prices of almost identical machines obtained from different sources differ from each other. In this case, it is said that the values \u200b\u200bof prices collected by the appraiser are random (or stochastic) values.

On the basis of the information collected information, the appraiser in this case has to determine the statistical estimates of a number of quantities, in particular, the average value of the market price of the assessment object. With small volumes of the collected information, the appraiser must be confident in its quality. Therefore, at the stage of pre-processing of information, it has to check out sharply distinguished observations in the sample and test of the hypothesis about the normality of the distribution. Only after this it is possible to use methods and ratios well designed for normal distribution.

However, in practice, the appraiser always uses sample data from the general population of data. In this case, some of the basic properties of random variables can be described simply according to the sample data by estimating the parameters of their distribution functions, also called statistics. In detail about mathematical statistics, you can talk long, so quite a lot of statistical processing methods.

The most important of the statistical values \u200b\u200bare: average (arithmetic average)the value of the sample (assessment of the mathematical expectation), which is calculated by formula 6.

Formula 6.

Where x i is the value of one of the sampling parameters

Characteristics of the scattering of the observed values \u200b\u200b- dispersion sample (Evaluation of dispersion s 2.) calculated by formula 7

Formula 7.

Where n is the number of observed in the general aggregate

The average quadratic (standard) sample deviation is calculated by formula 8.

Formula 8.

Standard deviation s -the variation measure of a random variable around the average value having a dimension that coincides with the dimension of a random variable, which is useful in determining the errors of the calculated estimates.

The characteristics of data scatter refers also the coefficient of variation (ν) samples. (Formula 9)

Formula 9.

V value expresses average quadratic deviation s.as a percentage of average x. CP set of data and therefore can be used to assess their accuracy. The sample is accurate if the coefficient of variation is less than 33%.

Collect data about all values x I.from the general population is almost impossible. Therefore, a really appraiser is content with the sample, and methods of mathematical statistics helps him according to the well-known properties of objects from the sample to judge the properties of the entire general aggregate.

We will conduct a variance analysis of data, calculated the basic statistical characteristics.

Using the data of the general population and the above formulas for the calculation of statistical quantities we obtain:

The average value was 110330 rubles.

The average quadratic deviation was 10,781 rubles.

The coefficient determining the accuracy of the sample (the coefficient of variation) was 10%, which satisfies the accuracy of the normal distribution (accuracy should be less than 33%)

Construction of the regression equation model

The next step is the estimation of the error of the average price value using, for example, interval estimates. Next, when constructing the price model of the object, the appraiser is necessary using correlation methods, assess the degree of influence on it of various factors, to classify factors and, finally, to construct the model itself in the form of the regression equation. For this purpose, we use the same sample of the general population, where objects have a year of release, mileage, and market value, Table 11

Table 11. Market sales data

Year of issue	Life, years	Mileage, km	Cost, rub.	Camerage	cost adjusted	Sourse of information

Calculation of the market value of the car for service life

Using the construction of a trend lines in the diagram wizard, we obtain the trend equation with a correlation coefficient to 0.63. Correlation coefficient must have a value close to 1, however, due to the fact that it was possible to choose a small number of objects of analogs, the correlation coefficient is significantly less than 1. In our case, we use the trend equation y \u003d -50992ln (x) +66.967 and the correlation coefficient (R 2) \u003d 0.63 (see Figure 1)

Figure 1 Graphics of the dependence of the market value of the object from the service life

The service life of the assessment object is known to us and is 12.42 years. We substitute this value to the equation of dependence of the form y \u003d -50992ln (x) +66.967 instead of the value of x and we get that the market value of the car for the service life was 5,000 rubles. The value found does not satisfy the average market value of the used vehicle. Therefore, we carry out the calculation of the dependence of the market value of the car from the mileage. We obtain the equation of the form: y \u003d 39451e -2e-06x and the correlation coefficient is 0.59, which is also explained by a small sample.

The mileage of the assessment object is known to us and is 40 thousand km. Substituting this value instead of x in the equation of the type y \u003d 39451e -2e-06x we get, the market value in the mileage was 39448 rubles. from

	Calculation of the market value of the car by the magnitude of the TC mileage
	Mileage, thousand km			Market value of TS, rub.
		40,00
Determination of the weighted average market value of the property (trend method)
	Assessment method	Value value, rub.	Weight coefficient	Results, rub.
	Trend on Rygha
	Trend for service life
	Weighted average market value of property, rub.
Table P1.3.2 Determination of the weighted average market value of the property (comparative approach)
Assessment method			Value value, rub.	Weight coefficient	Results, rub.
Regression analysis method (trends)
Market value of property

Sales comparison approach is based on the assumption that market subjects are acting, focusing on information about similar transactions. The principle of replacement assumes that the prudent buyer will pay an amount for the land for sale, not exceeding the one for which the object is similar to the quality and suitability of the facility.

When applying this approach to the estimate, the cost of the estimated object is determined by analyzing the sale prices of similar cars, followed by their adjustment in accordance with the available differences between the estimated car and analogues.

The main steps when applying this approach are as follows:

· Selection of sales information, offers for sale facilities similar to those estimated;

· Select comparison parameters;

· Comparison of an object and analogs by comparison elements and adjustment of sales of analogs to determine the value of the assessment object;

· Coordination of data on the analogues and obtaining the value of the estimated object.

Due to the fact that the volume of car offers with the date of release, the technical condition, the mileage comparable to the estimated is limited, in the sample there were cars of this model, with different runs and technical condition.

Table 3 - objects analogue

No. p / p	Name	sourse of information	Price in Rubble
	UAZ 3962, mileage according to the standard, 1998	Newspaper "Chance", "Abazin Courier", 2005
	UAZ 3962, Mileage according to the standard, 1992
	UAZ 3952, mileage according to the standard, 1995

Justification of adjustments

When calculating, absolute adjustments of adjustments were used. Received as a result of applying the adjustments of the value of the objects-analogues are summed up with weights that take into account the degree of proximity of the analogue object to the estimated object. The amount obtained as a result and is the value of the estimated object obtained by the approach comparative analysis Sales.

Adjustment at the date of release

When determining the adjustment at the date of release of this car, the car was taken into account that according to the available data, the price of the transaction in the car market with various dates of release is different. The size of the adjustment was determined by the appraiser based on the RD 37.009.015-98 with changes in 1.2 and 3.

Adjustment on udering

The adjustment for the udering was made to take into account the change in the value of the object caused by the presence in the market of potential vendors who sell objects at pricing prices, which is 5-10% higher than the real value of the object.

Table 4 - calculation of the cost of vehicles with a comparative approach

Comparison elements		Comparison objects
		Estimated object
Price offer price
adjustment
adjusted price
Year of issue
adjustment
adjusted price
The cost of the object of assessment by a comparative approach

As a result of the consistent implementation of all the above adjustments, the total cost of the estimated car UAZ 3962, determined by the approach of direct comparative analysis of sales amounted to 61 560 (sixty-one thousand five hundred sixty) rubles 00 kopecks.

Coordination of the results of the assessment

When determining the final value, the advantages and disadvantages of the approaches used, the features of the estimated object and the current state of the car market of this model were taken into account. In the view of the appraiser, all the approaches gave significant results. But, given that the market value in today's situation is determined not only by market requirements, the appraiser is inclined to give equal weight coefficients approach to direct comparative sales analysis and the cost-effective approach.

Table 5 - Coordination of the results of the assessment of the vehicle

As a result of studies, analysis and calculations, the market value of the car UAZ 3962 is: 54,000 (fifty four thousand) rubles 00 kopecks.

Tags: Evaluation of the market value of the vehicle (in the form of a conclusion (report) on the assessment of the car GAZ 3307) Coursework (theory) Anti-crisis management

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Methods for assessing the residual value of vehicles, taking into account the technical condition - R-03112194-0376-98 (appliance, ... relevant in 2018

An example of a vehicle assessment report

1. The basis for evaluation: Agreement on the assessment of the vehicle of January 4, 1999 N 1 with the customer - a limited liability company "Rosto".

2. Objectives and valuation tasks: assessment of the residual value of the vehicle for the purpose of sale.

3. Estimation object - vehicle:

Type - Passenger Car

Brand model - Mersedes-Benz 300 SE 2.8

Vehicle passport: Series 77AA N 1234567

Special marks: The car was imported from Germany to the Russian Federation, customs cleared, registered in the traffic police and put on the balance of Rosto LLC in January 1996. The total number of car owners - 2 (one in Germany - in accordance with the German technical passport, one in Russia - in accordance with the passport of the vehicle).

4. Vehicle owner: LLC Rosto.

Address of the owner: 123456, Moscow, Moscow st., 1.

6. Estimation Place: Moscow

7. Balance cost of the vehicle: 125 thousand rubles.

8. During the assessment, the following documents are used:

8.1. Vehicle assessment standards: -

8.2. Methodical and regulatory and technical documents: "Methods for assessing the residual value of vehicles, taking into account the technical condition. P-03112194-0376-98." Approved by the Ministry of Transport of the Russian Federation on December 10, 1998

8.3. Information support: SuperSchwacke Handbook (EUROTAX), Calculation Handbook (Eurotax).

9. Mileage calculation from the beginning of operation:

The car was operated in Germany for the first 3 years, the next 3 years - in the Russian Federation. In accordance with the SuperSchwacke reference book (Eurotax), the Mersedes-Benz 300 SE 2.8 car refers to category 5.4. The actual mileage from the beginning of operation is calculated by formula (13) in accordance with the data of the table P6.2 and the P6.3 table, the methods of assessing the residual cost of vehicles, taking into account the technical condition. P-03112194-0376-98 "as follows:

The actual mileage from the beginning of operation (determined by the calculated path): 109.9 thousand km.

10. Calculation of the residual value of the vehicle.

10.1. Calculation of the residual value of a non-recovery vehicle in a working condition, at which the aggregates and re-equipment are not replaced, and there are no malfunctions and operational defects.

The calculation is carried out by the market method. According to newspapers, magazines and other print publications with information on the cost of used imported passenger cars, as well as according to commission stores, a sample of the following values \u200b\u200bof the cost of a passenger car model Mersedes-Benz 300 SE 2.8 with age 6 years and mileage from the beginning of operation of about 110 thousand km in borders secondary market Vehicles of the Moscow region: $ 17,000, $ 15500, $ 20000, $ 17,000, $ 1,500, $ 1,600, $ 1,100, $ 1,1500.

Designed value \u003d $ 17587.5.

The dollar exchange rate on January 10, 1999, established by the Central Bank of the Russian Federation, is 22 rubles for 1 US dollar. Designed value \u003d 386925 rub.

The variation coefficient is 0.065. Sample homogeneous.

10.2. The calculation of the physical wear of the vehicle and_f at the date of the assessment is carried out under formula (20) "Methods for assessing the residual value of vehicles, taking into account the technical condition. R-03112194-0376-98" In accordance with Table 2 of this method, the value of omega for passenger cars of European production is calculated:

Omega \u003d 0.05 x 6 + 0.0025 x 109.9 \u003d 0.30 + 0.275 \u003d 0.575.

By formula (20) or on the table of Annex 9 "Methods for assessing the residual value of vehicles, taking into account the technical condition. P-03112194-0376-98" We define that at omega \u003d 0.575, the physical wear is 43.7%.

Physical wear of the vehicle at the rating date and_f \u003d 43.7%.

10.3. Calculation of the component of the residual value, taking into account the replacement of aggregates (nodes, systems, equipment) basic configuration on similar.

10.3.1. Calculation on the date of assessment of the physical wear of the tires, the battery and the muffler installed when replacing similar nodes and elements.

As there are no damage and defects of tires, the physical wear of the tire is calculated by the formula:

The physical wear of tires installed on the car is equal to:

The physical wear of the spare wheel tire is:

Physical deterioration rechargeable battery equal to:

The calculation of the physical wear of the muffler at the date of the assessment is carried out by the formula (20) "methods for assessing the residual value of vehicles, taking into account the technical condition. R-03112194-0376-98. In accordance with Table 2 of this method, the value of omega for passenger cars of European production is calculated:

Omega \u003d 0.05 x 3 + 0.0025 x 41 \u003d 0.15 + 0.103 \u003d 0.253.

According to the formula (20) or on the table of Annex 9 "Methods for assessing the residual cost of vehicles, taking into account the technical condition. P-03112194-0376-98" We define that with omega \u003d 0.253, the physical wear of the muffler is 22.4%. Thus, \u003d 22.4%.

10.3.2. The values \u200b\u200bof the cost in the new state and the physical wear of the nodes (elements) of the base configuration installed instead of similar, are shown in Table 1.

Table 1

The estimated value of the component of the residual value, which takes into account the replacement of units (nodes, systems, equipment) of the basic configuration to similar, is:

10.4. The calculation of the component that takes into account the vehicle toolply (except for re-equipment) is carried out in accordance with Table 2.

table 2

The estimated value of the component that takes into account the dedication of the vehicle (except for re-equipment) is equal:

10.5. Calculation of moral wear of the vehicle at the date of the assessment.

According to the "Methods of assessing the residual value of vehicles, taking into account the technical condition. R-03112194-0376-98" The release of the MERSEDES-BENZ 300 SE 2.8 passenger car is discontinued in 1994. Since less than 10 years have passed on the evaluation date after removing the car from production, then the calculation of the value of the first moral wear factor, which takes into account the removal of the vehicle with production at the date of assessment, is carried out according to the formula:

And_m1 \u003d 2 x T_SH% \u003d 2 x 4 \u003d 8%.

The moral wear factor that takes into account the cessation of the output of spare parts to the vehicle is equal to И_m2 \u003d 0%, since according to the reference book Calculation (Eurotax), the release of spare parts to the car MERSEDES-BENZ 300 SE 2.8 continues. These spare parts can be purchased in the Moscow region. The moral wear factor, taking into account the entry of the vehicle earlier in a traffic accident (indicated in the customer's statement), is equal to И_m3 \u003d 5%. Moral wear factor, taking into account the number of owners, and_m4 \u003d 0%, since the total number of owners of the estimated car is less than 4.

Moral wear of the vehicle at the date of the estimation and_m \u003d 13%.

10.6. Calculation of a component that takes into account the conversion of the vehicle by installing additional equipment Without replacing the basic configuration units at the date of the assessment, it is carried out in accordance with Table 3.

Table 3.

The calculated value of the component that takes into account the re-equipment of the vehicle by installing additional equipment without replacing the basic configuration aggregates on the evaluation date, is:

10.7. Calculation of the value of the C_TEP removal of failures, faults and operational defects on the date of the assessment is carried out as follows.

The cost of repair work is calculated in accordance with Table 4.

For most users of legal norms, the entry into the inheritance brings additional material benefits.

However, the inheritance can be inheritance can cause a number of temporary losses and unplanned financial spending, which is why its full assessment is needed before entering into inheritance.

Thus, it will be possible to avoid most problems associated with the passage of this procedure, and will also be good arguments to make a decision to recognize themselves the heir or not.

Before collecting documents and seek experts, to conduct a procedure for assessing the market value of the vehicle (TC), consult on the most acute issues with a lawyer who can clearly explain the entire process from autoexperticity before receiving the right of inheritance.

If you manage the car by proxy issued during the owner's life, and are a successor, for the further operation of the vehicle, you need to pass the procedure for entry into the inheritance.

The action of power of attorney on the car is automatically canceled after the death of the principal.

Taking inheritance

For entry into inheritance by law or by will, it is necessary to apply notary to obtain a certificate of inheritance. It is this document that will serve as the basis for reissuing vehicles in the traffic police.

The deadline for submitting an application for the establishment of the right of inheritance is:

• 6 months - for the heirs of the first stage;
• 3 months - For the heirs of the second stage.

If the heir to the automobile transportation (AMTS) did not in a timely manner in a notarized company for the testimony, he will have to go to court to establish his inheritance law.

Evaluation of the market value of the vehicle

The assessment procedure is a whole range of activities, which includes analysis of the technical condition of the vehicle, as well as a detailed study of all accompanying documents.

The process of assessing the inherited object is strictly regulated by the Evaluation Act in the Russian Federation No. 135-FZ and FSO-1 standards, FSO-2, FSO-3.

Exchange (market) cost of automotive transportation in the design of the inheritance is determined at the date of death of the owner.

Due to the fact that by the time of appeal to the recognition of the right of inheritance, some time interval passes, during which the state of the inherited object could change, the inspection of the TC for the assessment is not required.

Evaluation Methodology

There are three basic method for calculating the cost of automobile transport:

1. cost;
2. market;
3. profitable.

In most cases, to evaluate the cost of the car in the design of the right of inheritance, the appraisers are used by the appraisers.

Market approach

This is a set of ways to assess the automotive transport. These methods are based on the comparison of the car with similar on the basis of the information available on them.

Using this method involves a comparison and analysis of information on the cost of the machine that is estimated. And also takes into account purchase and sale transactions that have been committed recently with similar transport.

The ultimate goal of a comparative approach is to determine the exact cost of the estimated vehicle in the market.

Stages of the calculation:

1. Analysis and comparison of purchase and sale transactions with the participation of vehicles similar to the specified, comparison of the cost of transactions.
2. Comparison of a given automotive transport with selected similar objects, identify explicit differences on individual characteristics, including dates and places of sale.
3. Determination of the market value of a specified object, taking into account the adjustment of prices of similar objects in accordance with the discrepancies detected.

At the final stage of the calculation of the cost of AMTS, the following methods can be applied:

• The method of paired comparisons is a comparison of the price of a similar object, in the configuration of which there are the same additional elements as in a given TC, with the price of an object that does not have these elements.
• The method of corrective coefficients - finding values \u200b\u200bof the increase and lower coefficients based on the data obtained when comparing separate parameters A specified object with similar vehicles.
• Price definition by comparing specific indicators (power, motor consumption, etc.)

List of documents

The list of documents and data submitted for the assessment includes:

• Passport details of the inheritance of the TC, which is directly customer assessment.
• A copy of the death certificate of the owner of the inherited vehicle.
• Documents for the car (PTS and STS).
• Document confirming the data on the actual mileage of the car.
• Data on the configuration.
• Data on external TC damage.
• In case of emergency or after an accident - an act of inspection of the vehicle.
• Data on repairs due to an accident.
• Data on replacement, repair of basic units.
• Data on the presence, absence of burdens (pledge, debt obligations, other restrictions).

Market value evaluation report

The report must contain the following information and sections:

1. The date of the expertise on the assessment of the car.
2. Report number.
3. Standards used to evaluate.
4. The purpose of the assessment.
5. The main reasons for creating this report.
6. Grounds for evaluation.
7. The list of data used in the evaluation, on the basis of which the report and sources of their origin were created.
8. Statement of conformity.
9. Restrictive conditions and assumptions used during the assessment.
10. The norms of valuation activities, justifying their application.
11. Description of terms and definitions used in the report.
12. Information about the evaluation procedure.
13. Justification of the choice of approaches to determine the value of the object.
14. Description of the object of evaluation.
15. Overview of the assessment object market.
16. Determination of the market value of AMTS.
17. Conclusion.

The basic requirements of the market value evaluation report include the mandatory numbering of all pages, its firmware, stamp fastening, appraiser signature. A copy of the document certifying the right to organize an estimated activity is made to the report.

If a market value estimation report contains controversial information - it can be challenged by an arbitration or arbitration court.

Notary tariffs

When entering into inheritance, it is necessary to pay payment in accordance with the tariffs for obtaining a certificate of the right of inheritance.
Tariffs:

• 0,3% from the market price of property - spouses, parents, native brothers and sisters, adopted children;
• 0,6% From the market price of property - other heirs.

The size of the state duty is calculated on the basis of the tariff and the magnitude of the market value of the inherited object specified in an independent expert report on the assessment provided by the applicant.

Notarial offices do not have the right to establish the form of a method for calculating the TC estimate or require confirmation that the assessment was made in a certain way, trying to optimize the market value of the inherited object.

To recognize the right of car inheritance, the following documents are submitted to the notary:

1. Passport of the person entering into inheritance.
2. Certificate of the death of the former owner.
3. Documents confirming the right of inheritance (testament, birth certificate, marriage certificate, etc.).
4. Passport TS (TCP).
5. Certificate of registration of TS (STS).
6. Report on the assessment of the market value of automobile transport.

Where to make an assessment?

Since the amount of paid state duty directly depends on the market value of the vehicle established by an independent appraiser's expert in the report and can vary greatly from the assessment method, the organization of the organization is key.

The right to conduct an independent assessment own only those organizations whose experts are members of the self-regulating organization of appraisers (SRO).

When choosing an organization, except general reviews and comments on the work of a company, take advantage, so-called the analysis of a separate representative of the company. That is, make a choice regarding personal qualities and professional characteristics of a specific expert who will accompany your business.

It is also worth paying attention to how flexibly the organization or a separate expert, whose services you want to use are suitable for the individual needs of the client.

If you are not fully confident in the correctness of choice or you have any questions - be sure to consult with the representative of the company or the company before entering it into business relations.

Car rating And other vehicles today are carried out for three main purposes:

1. For inheritance.

In this case, occurs evaluation of cars For the purpose of calculating the notary duty (0.3% of the market value for direct heirs and 0.6% of the market value for other heirs). It is necessary to provide a copy of the death certificate, the TCP on the car and the passport of the customer (preferably at once one of the heirs). The assessment of the car is produced at the date of death of the owner.

The cost of services for independent assessment of the car in Moscow for the inheritance ranges from 1,500 rubles.

2. In the case of a legal entity His employee or side.

In this case, an assessment is made to minimize tax risks for income tax when calculating the size of the taxable base. In this case, it is necessary to provide the TCP of the car, the props of the owner and the customer of the assessment. It will also be necessary to specify the car mileage. Assessment of car In this case, happens on the date close to the current date. The final market value of the car ideally should strive for its residual value to minimize tax deductions.

The cost of the service will be from 1 500 rubles. If you need to evaluate a small car park or your organization intends to continue to use the services of our company, then in such cases we have significant discounts when re-accessing.

3. When division in the case of a divorce.

In such cases, most often the spouse picks up a car and decides to leave him. The spouse, in turn, is a claim for the division of property in which the car includes. The former husband insists that the car is all broken, beaten, does not go more at all and everything in this spirit. The former wife, on the contrary, claims that the car was bought new, official dealer, on guarantee, winter tires, satellite alarm, leather interior, etc. The judge and independent appraiser are able to settle this dispute.

The cost of services in assessing the vehicle in the division of property is from 1,500 rubles.

The huge Russian automotive market and legislation defined by law and civil relations, both between individuals and legal entities, make such a service as the assessment of the car is extremely popular and in demand. Sooner or later, each vehicle owner will have to face the need to evaluate the car and on how qualitatively the examination procedure will be carried out entirely and completely depends on the positive outcome of the specified purpose.

The assessment of the car is required in a variety of situations. The most common ones are at the moment: conducting an examination for the purpose of entering into inheritance, buying and selling the car, the resolution of the marriages of the Libracy property disputes in court, obtaining a loan on the security of the vehicle, the assessment of damage after a traffic accident. Quite often arises the need to evaluate the car and in legal entities: to determine its value when writing, the formation of authorized capital, setting the vehicle on the balance sheet or withdrawal from the balance and in many other situations.

To solve all these issues and there are estimated companies, highly qualified specialists whose vehicle assessment and make up a complete report on the work done.

If we talk about directly the most assessment of the car, the process itself consists of several stages. First of all, the customer must contact the expert and specify the targets with him, after which it is a contract and transfer the package necessary documents. Next, the expert holds a number of estimated activities based on the study of documents issued by the Customer, full analysis of the data of the automotive market, choosing the assessment methodology using comparative and cost approachesThe generalization of the results obtained. All their conclusions appreciate describes in the evaluation report, which conveys the customer.

For evaluation, the Customer must provide Passport information by the owner or documents of a legal entity (in the event of an assessment for this category of clients). From mandatory guidelines, it is necessary to have a certificate of registration of the car and passport technical means, as well as death certificate, if it comes to evaluation for entry into inheritance. It is also desirable for additional certificates of conducted major repairsobtained by car damage, photographs and other documents allowing the expert to carry out the most accurate assessment of the car.

What affects the market value of the car

The main task of the expert is to establish the market value of the car on which a number of factors affect: car brand, year of its release, technical characteristics, mileage value. Also important importance is also consumer demand in the automotive market, recorded at the time of the assessment activities.

The cost of assessing the car depends on the type of vehicle (bus, passenger or freight car, special equipment) and varies from 1,000 to 5,000 rubles.

What does it look like and what includes a car assessment report?

This is the report and provides an appraiser - a document that has official status and with legal force. The assessment report is drawn up in full compliance with the legislation of Russia, regulating the assessment activities, the expert should present his opinion on the market value of a car based on the analysis of collected materials and professional settlements. Usually, the assessment report consists of thirty-forty sheets, each of which should be numbered, the report itself will flare and fastened with the stamp of the evaluation company. Copies of shutdown documents submitted by the Customer, appraiser documents, all auxiliary materials used in the assessment, car photographs of the car are applied to the report.

Many are trying to assess the car on their own. It is impossible to say that this is impossible, however, having decided not to contact the appraiser, do not forget about two important moments. First, a highly qualified specialist will still conduct a more objective and complete assessment of the car, and, secondly, in some cases (especially when it comes to the provision of documents to the court) requires an official assessment report.

Nevertheless, you can seek information on sites that place the advertisements for the sale of cars, find several more similar offers for the parameters of the age, mileage and engine volume. Next, find the average cost of such cars and approximately get the cost of yours.

What are the timing of the car's assessment?

The timing of the order is from 1 hour to 2 days.

How much is a car evaluation report?

The market value of the car specified in the report can be used to make transactions with an assessment object. However, in accordance with the legislation, the evaluation report is of legal force only for six months. After this period, it loses its legitimate status, and therefore in the event of such a need for such a need - will have to hold a new expertise on the assessment of the car.

We draw your attention to the fact that there are often situations in our practice when one of the spouses (more often at the ex-wife) have no documents for the car. On the hands only a certificate from the traffic police that such a car is registered on such a person. The assessment in this case is possible, but the report will be mentioned a number of assumptions and restrictions on the fact that the car's description is given from the words of the Customer, the inspection of the car was not carried out. Courts go to the meeting and take such auto evaluation reports in judicial proceedings.

Category of persons entitled to evaluate vehicles in order to calculate the state duty by notaries

From the provisions of Art. 333.25 The Tax Code of the Russian Federation it follows that for the commission of notarial actions to certify the right to the property subject to state registration, the state duty is paid (paragraphs 5 of paragraph 1 of Art. 333.25 of the Tax Code of the Russian Federation). With the calculation of the state duty, the amount of the contract specified by the parties is taken. The state duty payer for calculating its size presents a document with an indication of the inventory, market, cadastral, or other (nominal) property value issued by organizations (authorities), or appraisers (experts). At the same time, the notaries and officials committing notarial actions are not entitled to determine the type of property value (method of its assessment) in order to calculate the state duty and demand from the payer of the document confirming the value of the property (evaluation method).

Regarding the circle of persons who have the right to evaluate the cost of vehicles, it should be noted that according to the changes made to PP. 7 p. 1 Art. 333.25 of the Tax Code of the Russian Federation From May 7, 2010, the cost of vehicles in order to calculate the state duty for the commission of notarial actions can be determined (PP. 7, 1 Art. 333.25 of the Tax Code of the Russian Federation as amended by the Law):

• organizations that assess vehicles;
• appraisers (experts);
• foreign expert institutions of the Justice authority.

The size of the state duty for the commission of notarial actions inheritance

• for issuing a certificate of inheritance by law and in the will:
  • children, including adopted, spouse, parents, full-resistant brothers and sisters of the testator - 0.3 percent of the cost of inherited property, but not more than 100,000 rubles;
  • other heirs - 0.6 percent of the cost of inherited property, but not more than 1,000,000 rubles;
• for the adoption of measures to protect the inheritance - 600 rubles.