Home Salon An example of calculating the restorative cost of the car KAMAZ. Definition and calculation of the cost of vehicles and their restoration repair. When choosing a repair company, it is necessary to take into account

An example of calculating the restorative cost of the car KAMAZ. Definition and calculation of the cost of vehicles and their restoration repair. When choosing a repair company, it is necessary to take into account

When evaluating an assessment facility, an appraiser specialist should apply three approaches: profitable, comparative, cost. In this article, consider the methodology automotive assessments as part of the cost approach.

The assessment of the car is reduced to the determination of the car value of the car. The cost of the car will be determined by the formula:

Zp. (car value of the car in the cost approach) \u003d S. (car replacement cost) × (1 - and (actual car wear) /100)

It is worth noting, What is the cost of an assessment object Zp.relevant if no improvements were carried out (repairs, replacement of components and aggregates) during the entire operation of the vehicle.

"Regulatory documentation regulating technical exploitation vehicle It is provided for the replacement of basic nodes and aggregates (update), when they reach the limit state, as well as re-equipment or establishment additional equipment. These events lead to an increase in the market value of the vehicle, with the exception of the cost of the vehicle to the vehicle with basic nodes and aggregates that reduce the market value of the vehicle determined by cost approach." *

The aggregates included in the basic configuration established in return for similar aggregates should be taken into account and the remaining wear according to the current run. If the odometer is faulty, then the car's mileage is taken according to the standards of average annual cars.

Evaluation Object: VAZ 21093

Year of release: 2003

Mileage: 80,000 km

Full price cost: 200,000 thousand rubles.

  • Determine the actual wear of the car:

Formula for calculating wear for domestic car: Ω \u003d 0.07 0TF + 0.0035 0lf, where

LF - Mileage, thousand km

TF - car age, years

Data taken in accordance with Table 1 (see below)

Ω \u003d 0.0709 + 0.00350 (80 000/1 000) \u003d 0.91 \u003d 91%

  • We define the market value in the cost approach:

ZP \u003d C × (1 - and / 100) \u003d 200,000 × (1-91 / 100) \u003d 18,000 thousand rubles.

Important: A certain market value of the car corresponds to the cost, if you do not carry out any improvements (repairs, replacement of components and aggregates) during the entire life of the vehicle.

Table 1. *

Type of vehicle View of the dependence of wear

Cars domestic

Ω \u003d 0.07 0TF + 0.0035 0LF

Freight cargo cars domestic

Ω \u003d 0.1 0TF + 0.003 0LF

Traction domestic

Ω \u003d 0.1 0TF + 0.003 0LF

Dump trucks

Ω \u003d 0.09 0TF + 0.002 0LF

Ω \u003d 0.15 0TF + 0.0025 0LF

Specialized domestic

Ω \u003d 0.14 0TF + 0.002 0LF

Bus Domestic buses

Ω \u003d 0.16 0TF + 0.001 0LF

European-made passenger cars

Ω \u003d 0.05 0TF + 0,0025 0LF

American car production cars

Ω \u003d 0.055 02TF + 0.003 0LF

Asian production cars (except Japan)

Ω \u003d 0.065 02TF + 0.0032 0LF

Cars manufactured by Japan

Ω \u003d 0.045 02TF + 0.002 0LF

Foreign production trucks

Ω \u003d 0.09 0TF + 0.002 0LF

Coaches of foreign production

Ω \u003d 0.12 0TF + 0.001 0LF

Note: This material is familiarized and presented as an option of assessing the car in the cost approach. This material can be used at its discretion. But the site administration is not responsible for the use of all or part of the material in official documents.

Let us estimate your car for any purpose.

* Data partially taken from the book Andrianov Yu.V "Expertise of vehicles at the OSAGO" Moscow 2008

P.S. Also, with the help of non-cunning manipulations, you can compare the dependences of the wear function offered in the book of Andrianova Yu.V "Expertise of vehicles at the CTP", for manufacturers different countries. So least "wear out" cars from Japan. Well, most of all, oddly enough, domestic cars.

According to a single methodology for determining the amount of expenses for restoration repairs in relation to the damaged vehicle within the framework of the CTP approved by the Central Bank Russian Federation from 09/19/2014.

The depreciation of the car on OSAGO (parts, nodes, aggregates) is calculated by the following formula:

where:
And ki - wear of the component product (parts, nodes, unit) (percent);
e is the basis of natural logarithms (E ≈ 2.72);
Δ T is a coefficient that takes into account the effect on the wear of the component product (parts, nodes, unit), its service life;
T ki - the service life of the component (parts, nodes, unit);
Δ L is a coefficient that takes into account the effect on the wear of the component (part, node, unit) of the mileage of the vehicle with this component;
L Ki - mileage of the vehicle at the date of the road accident.

The values \u200b\u200bof the coefficients Δ T and Δ L for various categories and brands of vehicles are given in Appendix 5 to this technique.

Methodical instructions for determining and calculating the cost
avtomotransport and the cost of their restorative
repair for examination within the framework of the OSO and evaluation

1. General Provisions

Real guidelines can be used when working on the independent technical expertise of automobiles (hereinafter examination) in solving the issue of the payment of insurance compensation under the Agreement of compulsory insurance of civil liability of the owner of the vehicle, as well as in assessing and calculating the cost of restoration repair of automobiles (hereinafter: ATS) and the cost Amtz themselves.

  • subjects of expert and evaluation activities, including those involved in the definition of the size of insurance compensation;
  • self-regulatory organizations;
  • educational institutions engaged in the training of experts and appraisers;
  • other interested parties.

1.2. The Right Base.

Methodical instructions are based on the provisions of the legislative acts of the Russian Federation, including:

  • Federal Law No. 29.07.1998. № 135-F3 "On appraisal activities in the Russian Federation" (hereinafter referred to as evaluative activities);
  • Federal Law of November 14, 2002. № 143-F3 "On Amendments and Additions to the Federal Law" On Evaluation Activities in the Russian Federation ";
  • Federal Law of April 25, 2002. No. 40-F3 "On compulsory insurance of civil liability of vehicle owners" (hereinafter referred to as the law on the ACS);

1.3. The following examination and evaluation.

According to paragraph 7 of Art. 12 of the Law on the OSO and paragraph 2 of the Rules of the OSO The purpose of the independent technical expertisethe vehicle is to establish the following circumstances affecting the payment of insurance indemnity under the obligatory insurance contract of the civil liability of the vehicle owner:

  1. availability and nature of technical damagevehicle;
  2. the reasonsthe emergence of technical damage to the vehicle;
  3. technology, volume andthe cost of repairing the vehicle.

According to Art. 3, aim estimated activities is Establishing a market or other value assessment objects.

1.4. Vida cost.

The Act of Assessment and In the Standards of Evaluation, the main types of value are identified, all other costs are classified as special types.

Market value - Article 3 of the Act of the Assessment Activities is defined as follows: "... under the market value of the assessment facility is understood as the most likely price, on which this assessment object can be alienated in the open market in the context of competition, when the parties act intelligently, having all the necessary information, And on the magnitude of the transaction, any ambient circumstances are not reflected, that is, 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 presented 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. "

Article 7. assessment law The following rule has been established to determine the cost, "by default": "If in the regulatory legal act containing the requirement of compulsory assessment of any object of evaluation, or in the assessment agreement ... is not defined by a specific type of value ... The establishment is subject to the market value of this object.

The specified rule is subject to use and in the case of use in the regulatory legal act not provided by this federal law or standards for assessing terms that determine the type of value of the object of assessment, including the terms "real value", "reasonable value", "equivalent value", "Real value "And others."

Evaluation standards in paragraph 4 are defined by the predictive types of the value of the estimate object, different from the market value:

The cost of an object of assessment with a limited market -the cost of the assessment object, the sale of which in the open market is impossible or requires additional costs compared with the costs necessary for the sale of free goods in the market.

Cost of reproduction assessment object - the amount of costs in market prices existing on the date of the assessment, to create an object, identical Assessment object, using identical materials and technologies, taking into account the wear of the assessment object.

Cost of substitution assessment object - The amount of the cost of creating an object similar Assessment object, in market prices that exist on the date of assessment, taking into account the wear of the assessment object.

The cost of an assessment object with existing use -the cost of the assessment object, determined on the basis of the existing conditions and purpose of its use.

Investment value of the assessment object - the cost of the assessment object, determined on the basis of its profitability for a particular person for the specified investment purposes.

The cost of the object of assessment for tax purposes isthe cost of the assessment object, determined to calculate the tax base and calculated in accordance with the provisions of regulatory legal acts (including inventory value).

Liquidation value assessment object - the cost of the object of the assessment in the event that the assessment object should be alienated by less than the normal exposure period of similar objects.

Recycling value of the assessment object -the cost of the object of assessment, equal to the market value of the materials, which it includes, taking into account the cost of utilization of the assessment object. "

The remaining types of value are assigned evaluation Act to "Special" Forms of value.

Special value of the assessment object - According to the evaluation standard - is "Cost, to determine which in the assessment contract or regulatory legal act, the conditions are not included in the concept of market or other value specified in these Evaluation Standards."

An example of a special cost can be the costly visible.

The cost of repair (restoration) of the vehicle - the market value of the removal of vehicle damage, which includes labor and material costs, overhead, taxes and other binding payments, as well as profits.

Book value - The total cost of purchasing an object, including transportation costs, reflected in the balance sheet of the Organization and those adopted according to the rules for accounting for fixed assets.

The final value of the cost -according to paragraph 13 of the evaluation standards - 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.

1.5. Meeting bases of expertise and evaluation, assessment approaches.

According to paragraph 15 of the Decree of the Government of the Russian Federation of April 24, 2003 No. 238 "On the organization of an independent technical expertise of vehicles" and "Rules of organization and conduct of an independent technical expertise of a vehicle in solving the issue of the payment of insurance compensation under the Agreement of compulsory insurance of civil liability of the vehicle owner "(Hereinafter the Rules of the OSO), regulatory, methodicaland other documents used in the examination, approved together federal bodiesthe executive authority to which state regulation in the field of transport, in the field of justice and in the field of internal affairs is entrusted.

According to paragraph 18 of the Decree of the Government of the Russian Federation of July 06, 2001. №519 "On approval of evaluation standards" (hereinafter evaluating standards), appraiser when conducting an assessment obliged to use(or justify the refusal to use) costly, comparative and profitable approaches to the assessment. The appraiser has the right to independently determine the specific methods of evaluation within each of the approaches to the assessment. This takes into account the volume and accuracy of market information available to use one or another method.

Comparative approach -the set of methods for estimating the value of the estimate object (object) based on the comparison of the assessment object with similar objects in respect of which there is information about the prices of transactions with them.

Cost approach - fromthe mainstream methods for estimating the value of the assessment object based on the determination of the costs required to restore or replace the object of the assessment, taking into account its wear.

Profitable approach -the set of methods for estimating the value of the assessment object based on determining the expected income from the assessment object.

All varieties of valued costs are based on the market value in one form or, ultimately, they can be submitted as a result of transformation of market value. Consequently, when determining the market value of automobiles other than the market, the same should be guided by the same methodical foundations (principles), which are used in determining market value, while considering the specific features of these costs.

When calculating the market value of automobiles and the cost of their repair, followed by the following methodological foundations (principles):

  • the principle of utility: Market value have estimates that can satisfy the specific needs of the user for a certain period of time;
  • principle of supply and demand: The market value of the assessment object depends on the demand and supply of the market and the nature of the competition of sellers and buyers;
  • principle of replacement: The market value of the assessment object cannot exceed the most likely costs for the purchase of an object of equivalent utility;
  • principle of change: The market value of the assessment object varies in time and is determined to a specific date;
  • the principle of external influence: The market value of the assessment object depends on external factors determining the conditions for their use, for example, due to the action of market infrastructure, international and national legislation, state policy in the field of automobiles, the possibility and degree of legal protection and other;
  • the principle of waiting: The market value of the assessment object depends on the expected value, the duration and probability of obtaining income (benefits), which can be obtained for a certain period of time with the most efficient use; This principle is necessarily taken into account at the design stage.

2. Calculation of the cost of restoration repair of automobiles.

2.1. The determination of the volume and technology of repair AMTS.

Method, View, Technology and Volume repair work are determined by an expert depending on the nature and degree of damage to ATS separate nodes, units and parts, taking into account the need for concomitant work on disassembling, defecting, assembly, adjustment, fitting, color, anti-corrosion processing, etc., in accordance with the repair technology established by the manufacturer of the automotive vehicle.

When determining the volume of painting works The expert must proceed from the need to complete (and not partial) the color of all replaced and exposed welding, stripping, editing, painted parts to the visible line of their partition with a conjugated part, as well as conjugate parts, if their painted surface is damaged as a result of a welding connection. Partial color is possible only on the recommendation of the manufacturer.

The expert decides to replace the aggregate, node, details Only with the economic inappropriateness or technical impossibility of their recovery, guided by the requirements of the regulatory documents operating in the Russian Federation and the technical documentation of the AMC manufacturers of manufacturers governing the regulations of the technical condition and safety of operation.

Decide on the replacement of expensive components (Engine, gearbox, dispensing box, power take-off boxes, leading bridges, inter-axis differentials, wheel gearboxes, steering mechanism, steering power steering, fuel pump High pressure, and for special and specialized transport - units and mechanisms placed on the chassis of basic AMTs, etc.), as a rule, should precede their defective disassembly.

Body replacement, cabins AMTS is appointed if their repair is economically impossible or they do not meet the requirements for the acceptance of the body, cabs in repair.

2.2. The determination of the cost of repair of automobiles.

When evaluating and calculating the cost of restoration repair (further repair) AMTS care and comparative approaches are used.

Cost approachused to prepare the calculation (estimates) for repair work.

Comparative approachit is used in determining the market value of materials, components, energy, energy, labor costs and the cost of other resources attracted to the repair of AMTS.

Calculation of the cost (cost values) repair (elimination of damage and defects) Amtesdetermined by the formula:

With rem \u003d with slave + with m + with zh, rub. (2.1)

  • With rem.
  • With a slave - cost of labor costs and overhead, rub.;
  • Cm- the cost of materials, rub.;
  • With zh.

2.2.1. Determination of the magnitude of labor costs and overhead.

The cost of labor costs and overhead of repair workto eliminate damage and defects AMTS (With slave) Determined on the basis of:

  • established by the enterprise-manufacturer of ATS regulations of labor-intensities (if the standards are not established for any types of work, it is allowed to use the rules of the time defined by the expert way);
  • the market value of the norm-hour of work in the region to the date of assessment with the type, model and age of ATS;

according to the formula:

With slave \u003d t slave x with LF, rub., (2.2)

  • T Slave - labor-intensity of work, normo hours;
  • With NF. - Market value of the normo hour, rub.

2.2.2. Determination of the value of materials and spare parts.

The cost of spare parts, materials used for restoration repairs is determined at the market value of the established in the region at the time of the assessment of the type, model and age of ATS.

2.2.3. Calculation of the cost of repair for warranty and ongoing AMTS.

When determining and calculating the cost of restoration repair for damaged AMTS on warranty All expenses for the restoration of ATS to such a state must be taken into account, which meets the requirements of the manufacturer to resume warranty obligations.

For AMTS, which are on warranty service, and after warranty period repaired and served only from the official dealer or on the brandWhat has a documentary confirmation, the cost of spare parts, materials and norms by type of repair work, regardless of the service life of the AMTs, is determined at the prices of this official dealer or brand side.

2.3. Economic feasibility of repair AMTS.

In case the cost of repair ( With rem.) is equal to or exceed 75% of the cost of AMTS before the accident ( FROM Yes), it is obvious that repairing amtes is inappropriatefor economic considerations, as the cost of elimination exceeds the utility and value of the object.

That is, if:

0.75 x yes

  • With yes - Davarian cost AMTS, rub.;
  • With rem. - the value of the cost of repair, rub.

2.4. Calculation of the value of the suitable remnants of AMTS.

As noted earlier, if afor economic considerations Repair AMTS inexpedient, then in this case The cost of AMTs is taken equal to the value of its suitable (liquid) residues.

The cost of the suitable remnants of AMTS is calculated by two approaches:

  • a comparative approach by determining the value of ATS in the emergency AMTS market.
  • cost approach as the total cost of good parts, nodes and aggregates of emergency amcs, suitable for further implementation (hereinafter, spare parts) and the recycling value of parts, nodes and aggregates, unsuitable for implementation (recycling residues) less costs for the calculation of AMTS, defecting and selling spare parts, as well as disposal of unrealized residues AMTS.

The income approach does not apply as in this case the income from the object of the assessment is not expected.

2.4.1. Calculation of the cost of emergency amtes not subject to restorative repair.

When determining the market value of emergency AMTs, not subject to recovery, a comparative approach is applied if there is a developed emergency market for emergency AMTS. The procedure for applying a comparative approach is described in detail below in paragraph 3.1. "Determination of the cost of a comparative approach." In the absence of a developed emergency market in the region of the developed market, the cost of spare parts and recycling residues is calculated.

2.4.2. Calculation of the value of suitable parts and recycling remnants of AMTS.

Emergency AMTS can be disassembled to workable aggregates, nodes and parts and implement them in the secondary spare parts market. In this case, the cost of suitable residues can be defined by the formula:

C L \u003d C Lz + C U - Z P - Z T - Z y, rub (2.4),

  • With L.- the cost of suitable residues, rub;
  • With pp - the cost of suitable spare parts in the market for used spare parts, rub;
  • C u- the cost of recycling residues, rub;
  • S P. - pre-sale costs (transportation, disassembly, defecting, etc.);
  • S T.- Trade costs.
  • Z U. - costs associated with the utilization of amans, rub.

Note 3. : Independent import spare partsDiscontinued from AMTs and intended for implementation should have wear no more than 60% and service life of no more than 15 years. For import spare parts, the service life of which exceeds 15 years or the wear of which exceeds 60%, the cost of only recycling residues is taken into account (with y).

Note 4: Separate domestic spare partsDiscontinued from AMTs and intended to be implemented must have wear no more than 60% and service life of no more than 7 years. For domestic spare parts service life of more than 7 years or wear than which exceeds 60%, the cost of only recycling residues (with y) is taken into account.

The cost of the number of spare parts, recycling residues, pre-sales costs, trade costs, the costs associated with the utilization of AMTS are determined on the basis of the market situation in this region comparative approach.

In the absence of secondary spare parts in the region, the regional spare parts market for the estimated model of ATS, the cost of suitable residues can be defined as part of the doabarial value of AMTS.

The calculation of the value of the suitable residues during restorative repair, as part of the doabard value of AMTS, is carried out in stages.

Stage 1.The cost of reproduction of the new, i.e. excluding physical wear, amca identical estimated ( C 0):

C 0 \u003d C H * To Pr., (2.5)

  • C N.- price of a new car at the time of release, rub.
  • To Pr. - The coefficient of cast.

Stage 2. It is calculated to calculate the cost of the cost necessary for the repair of spare parts and materials for the cost of AMTS. Considering that during restorative repair, only new spare parts and materials are used, it is reasonable to determine the share (E) of the cost necessary for the repair of spare parts in the value of the new AMTS (C 0):

D \u003d with rz / c 0 . (2.6)

  • With RS. - The cost required for the repair of spare parts and materials.
  • C z - The cost of the new AMTs, having invited by the time, RUB.

3 stage.The maximum possible cost of spare parts is determined ( With h Max), It is assumed that spare parts that are subject to implementation do not have emergency defects:

With h Max \u003d C 0 *(1 - e) * To fiz, (2.7)

where: To fiz - Physical wear coefficient.

Considering that C Yes \u003d C 0 * To Piz (2.8),

where: With yes - the Davarian value of AMTS, determined by the cost approach;

we get:

With h Max \u003d S yes * (1 - e). (2.9)

4 stage. The market value of the number of spare parts is determined by adjusting the maximum possible cost of spare parts, taking into account the physical wear of the AMTS and the conjunction in the system of service spare parts:

With Lz \u003d C h. Max * IN 1 * At 2 (2.10)

  • IN 1 - coefficient that takes into account the magnitude of the physical wear of AMTS;
  • AT 2 - The coefficient taking into account the conjuncture on the main spare parts market.

After substitution With pp, Formula (2.4) calculating the cost of suitable residues

C l \u003d with PL + C- S P.S t - s, rub.

type:

With l \u003d c h. Max * IN 1 * In 2 + c u - s p - s t - s, rub. (2.11)

Given that, on average, the costs of pre-sale preparation are 10% of the cost of suitable spare parts:

Z n \u003d 0.10 x (s s. Max * IN 1 * In 2), (2.12)

and the level of trade costs is 15% of the cost:

Since T \u003d 0.15 x (with h. Max * IN 1 * In 2), (2.13)

we finally get:

With l. \u003d (C h. Max´ IN 1´ In 2) x0.75 + with y - z y. (2.14)

The empirical dependence of the value of the coefficient of 1 from the physical wear of the AMTs is shown in Table 2.1.

Table 2.1.

The dependence of the coefficient of 1 from the physical wear of AMTS

The magnitude of physical wear

The value of the coefficient of 1

Coefficient AT 2, taking into account the conjuncture secondary market parts, determined as follows: If the release of the estimated AMTs is stopped at the time of the assessment, then the coefficient value is in the range from 0.60 - 0.95, if the release is not terminated, AT 2= 1,0.

3. Determination of the cost of automobiles and their components .

3.1. Determination of the cost comparative approach.

Comparative approach -the set of methods for estimating the value of an assessment object based on the comparison of an assessment object with similar objects in respect of which there is information about transaction prices with them.

Comparative approach most preferable compared to other approaches when determining the market value of AMTS and their components of the majority and mass productionhaving, as a rule, a developed market, which makes it possible to choose a number of analogues sufficient on statistical criteria. A comparative approach is most effective when using various statistical methods.

In accordance with paragraph 16. Evaluation standards "... the appraiser determines and analyzes the marketTo which the object of evaluation refers, its history, current conjuncture and trends, as well as an analogue of the object of the assessment and justifies their choice ... ". Methods of mathematical statistics are used to analyze the market. When determining the market value of the assessment object, the following is usually used information:

    prices purchase and sales transactions

    prices from reference and analytical publications

    prices from periodic publications M Price List.

The information obtained is treated with various statistical methods (correlation, dispersion, regression analyzes, etc.) in order to determine the statistical dependencies between the value of the assessment object and the parameters affecting the price.

The most preferred information, in terms of accuracy, are the prices of purchase and sales transactions.. However, such information is increasing, therefore, mainly the prices of reference and periodic publications, price lists, adjusted properly with the help of appropriate techniques.

To determine the market value of AMTS and their componentsyou must form a data bank at the cost of similar assessment objects by selecting analogue of bringing their value into a comparable view by entering corrective amendments in the form of coefficients or premiums (discounts) to the cost.

Use the following types of amendments:

    on technical comparability;

    on differences in the conditions of sale;

    for temporary comparability;

    on the difference in the configuration.

Amendments to technical comparabilityTo determine the magnitude of the amendment, relations are used between the prices and parameters of the assessment object.

    size (engine power, load capacity, passenger capacity, etc.);

  • technical condition;

Amendments to differences in sales means bringing the prices of all the found analogues to the uniform commercial terms of sales. Distinguish the following types of amendments:

    on a dyeing.

    on delivery time.

    for payment terms. (Advance payments, cash payment, installment payment, credit, payment in mixed form)

Amendment for temporary comparability.The magnitude of the amendment is determined by indexes or trends. It is desirable that the sale date is as close as possible by time by the time of evaluation.

Cost approach - A set of methods for assessing and calculating the value of an assessment object based on determining the costs necessary for restoration repair or replacing the object of assessment, taking into account its wear.

The cost approach is most successfully used when evaluating re-equipped, exclusive, rare amtes, their components. In addition, the cost approach is successfully used in determining the value of objects that have minor damage (defects) or having additional equipment or in the absence of some elements of the basic configuration (noncompleteness).

The cost of assessment objects is determined by the cost approach using the following methods:

    element (inactive) calculation;

    price indexing;

    calculation of the price of a homogeneous object.

The essence of the determination of the value of AMTS, their components using price indexationit is to bring the cost of objects to the current level of prices using corrective indexes.

Paragregious (element) calculation Used in cases where an estimated object can be collected from composite elements.

Calculation of the cost at the price of a homogeneous objectmade using a selection for an estimated object similar similar to design, used materials and manufacturing technologies.

It is assumed that the cost of manufacturing a similar object is close to the cost of manufacturing evaluated and is formed under the influence of the assessment of production factors common for these objects.

When assessing AMTS, their components at the price of a homogeneous object at firstit is necessary to determine cost of reproduction a new similar object, i.e. The amount of costs in market prices existing on the date of the assessment to create a new object identical to the assessment object using identical materials and technologies. Then obtained value corrected Taking into account the physical wear, the cost of eliminating emergency defects, functional wear and economic obsolescence, additional loss of commodity value:

FROM T. \u003d C 0 -C Fiz - with Def - with F - with E - Ts, rub., (3.1)

    FROM T. - Market value of AMTS, rub.;

    C 0 - the cost of reproduction of a new similar amces, rub.;

    With fiz

    With def

    With F. - loss of value due to functional wear, rub.;

    With E.

    TC - , rub.

3.2.1. Determination of the cost of reproduction.

As the cost of reproduction of a new assessment object the release of which is not terminated (C 0) The market value of a new similar object ( C 0a.) appropriate configuration:

C 0 \u003d C 0a± With com± With OB, rub., (3.2)

where: C 0 - the cost of reproduction of a new assessment object, rub.;

C 0a.

With com - cost of additional configuration, rub;

With Ob.- cost of additional equipment, rub.

The cost of reproduction of a new assessment object discontinued (C 01),it is recommended to determine using the price of the new object of this model in the last month of the release given to the estimated period:

C 01 \u003d C 0A2 x K PR, rub., (3.3)

where: C 01.- the cost of reproduction of a new object of assessment removed from production, rub.;

C 0A2- the price of the new object of this model in the last month of release as of the last month of release, rub.;

To Pr.- The coefficient of bringing to the estimated period or indexing coefficient.

3.2.2. Correction of the value of the valuation facilities equipped with additional equipment.

If there is an estimation of additional equipment, devices that are not included in the standard package, it is necessary to take into account the cost of installed equipment and the costs of its installation. The cost of additional equipment, fixtures are calculated taking into account their individual wear.

3.2.3. Natural physical wear when estimating the cost.

The cost of the assessment object in general Determined by the formula:

FROM T. \u003d C 0a. ± With Ob.± With com - with Fiz - with def - with F - with E - Ts, rub. (3.4),

where: FROM T. - market value of the object of assessment, rub.;

C 0a. - the market value of a new similar object, rub.;

With Ob. - cost of additional equipment, rub.;

With com - cost of additional configuration, rub.;

With fiz - loss of cost due to natural physical wear, rub.;

With def - the cost of eliminating emergency defects, rub;

With F. - loss of value due to functional obsolescence, rub.;

With E. - loss of value due to economic obsolescence, rub.;

TC

In the simplest case, when the assessment object does not have additional equipment and does not have deviations on the configuration compared to the new similar, as well as there are no emergency defects and signs of functional and economic comprehension, that is, equality are fair:

C OB \u003d with wh \u003d with def \u003d with Φ \u003d C ut \u003d 0, (3.5)

and, therefore, only its natural physical wear is influenced by the change in the value of the assessment object and at the same case, the replacement or repair of expensive components, then formula (3.4) will simplify and take the form:

FROM T. \u003d C 0a.- with fiz, rub. (3.6),

Considering that: With fiz \u003d c 0a x and physical / 100%, rub., (3.7)

after substitution of expression (3.7) in formula (3.6) we get:

FROM T. \u003d C 0a - C 0a x and Piz / 100%), rub., (3.8)

or: FROM T. \u003d C 0a x (1 - and Piz / 100%), rub., (3.9)

We introduce the concept of the physical wear coefficient ( To fiz):

To fis \u003d (1 - and physical / 100%). (3.10)

after substitution of the expression (3.10) in formula (3.9) we obtain:

FROM T. \u003d C 0a x to Piz, rub. (3.11)

Calculation of the value of an assessment object In the event of a replacement or repair in the process of exploitation of expensive components, taking into account the difference in the cost of replaced (repaired) components, as well as the cost of their replacement and additional costs of disposal of unsuitable use of replaced components.

3.2.4. Accounting for emergency physical wear in value estimation.

To determine the value of the object of the assessment, taking into account the emergency physical wear, it is first determined by its cost in good condition (davaric value), as a rule, a comparative approach, and then adjust it by the cost of eliminating emergency defects, damage, and the amount of additional loss of commodity cost:

With av \u003d s yes - with rem - uts, rub., (3.12)

where: With av - the cost of emergency amans, rub;

With yes - Davarian cost AMTS, rub;

With rem. - the value of the cost of repair, rub;

TC - Additional loss of value, rub.

3.2.5. Accounting for functional wear and economic comprehension in value estimation.

The assessment object can be declared on the basis of functional and economic obsolesummamarno to 10%. The obtained value can be reduced additionally in the dipase from 5 to 30%, if its release is stopped at the time of inspection, and even further up to 15% in case of termination of the release of spare parts for this object.

When making a final decision on the value of the value of the value of the estimate, it is necessary to take into account real prices in the secondary market.

3.2.6. The limit value of the cost reduction due to wear.

The estimated value object of the assessment, taking into account all the above-mentioned wear (physical, functional and economic) There should be no less than the cost of its suitable residues.

3.3. Determination of value is a profitable approach.

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.

This approach is mainly used to evaluate enterprises, manufacturing complexes and other business facilities. Due to the fact that income gives only a specific production, then the income approach is inffective in assessing separate species Works, including AMTS, which are usually elements of production. Obviously, for mass-produced assessment objects, including ATS and their components, widely represented on the market, the degree of efficiency of using such objects is not reflected in their market value. Profitable approach gives nice results When evaluating the value of the projected AMTs and their components.

When determining the value of the object of the assessment at the income approach at firstthe net revenue of the operation of the entire complex is calculated, which includes an assessment object, and then It is allocated from the amount of net income that its share, which is directly created by the assessment object. Thereafter According to this part of income, the cost of the object of the assessment itself is determined.

Application profitable approach requirescompliance with the principle of the most efficient use of the production facility, in accordance with which the value of the assessment object is determined for such an operation when the maximum return from it, including, subject to the addition of it by any devices or units. In this case, the value estimate is carried out taking into account this doubt.

3.4. Determination of the total value of the cost.

According to paragraphs No. 18-20 of the evaluation standards:

    the appraiser based on the results obtained under each approach determines the outcome value of the value of the assessment object;

    the final value must be expressed in rubles in the form of a single value, if no otherwise provided in the assessment agreement;

    the final value can be recognized as recommended for the purpose of making a transaction with an assessment object, if from the date of the evaluation report to the date of the transaction with the object of assessment or the date of submission of the Public Offer passed by no more than 6 months.

4. Applications

4.1. Inspection of automobiles.

According to paragraph 2 of Article 12 of the Law on the OSO, with damage to the victim, intended to take advantage of their right to insurance pays, is obliged to submit damaged property or its balance to inspection and organization independent examination (estimates)in order to determine the circumstances of harm and determining the size of the damages to be reimbursed.

4.1.1. Preparation for inspection.

Preparation for inspection depends on the expert or appraiser (hereinafter referred to as an expert) in the Treaty of Tasks.

To carry out a qualified inspection, the expert must be equipped with a camera and, if necessary, the simplest measurement tool.

If necessary, (at the request of the expert), the inspection site should be equipped with a weak yum, lift, diagnostic equipment etc.

Avtootransport facility is made to inspectin its pure form and inspecting under conditions that ensure the possibility of conducting a high-quality inspection.

The customer is providedcertificate of registration of AMTS or the passport of an automobile vehicle. For damaged AMTS, it is advisable to provide a certificate of an accident (accident).

Interested parties are notifiedcustomer or appraiser. Notification must be personified, it indicates the date, time and place of inspection. Notification, as a rule, is carried out by a telegram with a receipt notice.

Noticeit should be sent to the addressee no later than 3 business days before inspection, not counting the day of departure and the necessary time on the road to the inspection site.

4.1.2. Inspection.

implemented In the presence of a ticket service (or his trusted representative) and, as a rule, all other interested persons (parties).

Inspection of automobile equipment can be conducted In the absence of stakeholders (with a mandatory mark in the inspection certificate), if they did not appear.

Amtz inspection is carried out by an expert visually And if necessary (by solving an expert) using technical means.

As a result of inspection by an expert defined and entered In the case of the Options, the necessary information about the object of assessment, its damage, defects, including:

  • compliance with numbersavtomotransport and its aggregates Notes in the submitted documents (registration number, VIN identification number, body number, frame number, engine number, etc.);
  • equipmentautomobile vehicles, the presence of additional equipment;
  • lee was produced replacement knots, aggregates and expensive components;
  • availability on the automotive means of operational damage, defects ;
  • availability,species, character, degree of complexity, size and location of existing emergency damage, defects;
  • lie was subjected vehicle body repair Earlier and what is its volume, nature and quality;
  • opportunity and ways to eliminate detected damage, defects;
  • conformity Installed damage defects with this accident.

4.1.3. Drawing up an inspection act

The information obtained during the inspection is recorded in the act of inspection of the automobile transport. In section "When inspection established"information about the damage detected, defects are entered. Since the verbal characteristic of damage, defects do not give a complete presentation of them, then they must be photographed. Damage information, defkats must be accompanied by appropriate photos, video filming, sketches, sketches, schemes, etc. It is necessary to display the availability and nature of the damage, AMTS defects, the altitude of the location and the size of the dentin, scratches, scratches, etc., so that if necessary, reconsider the damage model.

Dent - This is such a surface damage when its shape is disturbed. The depth of dents is usually greater than its length and width. In the direction of dents, you can determine:

  • direction of movement;
  • what dents were obtained at the initial, and which in subsequent clashes, which may indicate participation in the collision of two or more objects;
  • aMTS participation in two or more different accidents.

Scratch - This is a trail on the surface that does not break the surface forms. Typically, the scratch width is greater than the depth, and the length is more width. In the direction of scratches, you can judge the direction of impact.

Zadira - Damage to impaired surface material. In bulk, you can determine:

  • what the subject causes damage, given that they are formed from the effects of solid material on a softer;
  • direction of the movement of an object applying.

Damage, defects can be classified Under the following types:

  • primary relating to this AVIATIVE SITUATION;
  • obtained from the previous accident;
  • obtained due to improper operation and storage of AMTS;
  • appeared by the result of poor-quality repair and restoration work.

This section undesirable to include conclusions and suggestions on the possibility, methods, methods of recovery (replacement or repair of parts, the value of the complexity of repair, its technology, etc.) AMTS.

After filling in the "act of inspection" section "When inspection is established"This section is signed by an expert producing inspection, and after familiarization - those present during the inspection by persons. All signatures should be able to set out their special opinion, comments in the act of inspection.

At the primary inspection of AMTS, it is not always possible to identify all the damage, defects. In such cases, all assumptions on hidden damage, defectsmust be recorded in the act of inspection of the document issued by an interested organization (face), but they should not be reflected on the calculation of the cost of repair to their final establishment when recovering AMTS. The calculation of the cost of repair may include the necessary control and diagnostic Operations.

When making an inspection certificate and other documents, it is necessary to use terminologyadopted in regulatory and technical documentation, in the manual for the technology of repair of automotive vehicles, manual for maintenance and repair, in the catalogs of spare parts and other technical literature.

For amans who are located on warranty serviceAnd after the warranty period was repaired and served only from the official dealer or on the company Stara, in this section it is necessary to make a special entry if this information is documented.

In the final view section "conclusions" The expert must fill out after analyzing the economic feasibility of the alleged restoration work.

In coordination with the customer an inspection certificate may not be compiled. In this case, all the necessary data is entered into the report.

4.2. Determination of car deposits and their components.

Applied to the assessment of the facility (And) meansthe loss of the value of the assessment object due to:

  • its operation or long-term storage (physical wear);
  • development of scientific and technological progress that led to the release of more advanced designs (functional wear);
  • indigenous change of the macroeconomic situation (economic complication).

The value of wear is determined by the formula:

C 0 - with T.

And \u003d --------- x 100%, interest, (4.2.1)

  • AND - the value of the wear, an estimated object, interest;
  • With 0. - the cost of a new object at the time of assessment, rub.;
  • FROM T. - The cost of the estimated object at the time of the assessment, rub.

Obviously, the value of wear can not exceed 100%:

AND 100% , (4.2.2)

and for the workable object, the value of wear, as a rule, does not exceed 95%:

And R. 95% . (4.2.3)

Distinguish three types of wear :

  • physical wear (and fiz),which can be natural or emergency ;
  • functional comprehension (moral wear) (and mor);
  • economic (external) comprehension (and ek).

Consequently, the wear of the assessment object can be represented as the sum of three types of wear:

And \u003d and fiz + and mor + and ek, interest, (4.2.4)

  • And physical
  • And mor. - moral wear, interest;
  • And EC - Economic comprehension, interest.

Moreover, worn is divided on the:

  • removable- wear, which can be corrected technically and appropriate economically ;
  • unreasonable- wear, which is impossible to eliminate due to constructive features Object or inappropriate to eliminate economic considerations, since the elimination costs exceed the increase in the usefulness and value of the object.

The physical wear of the object is called Changing the size, shape or condition of surfaces, physicomechanical, chemical, electrical properties of materials during operation, accident or long-term storage. Physical wear causes a partial or complete loss of operability of the object or its attractiveness and, as a result, means a partial or complete loss of the value of the object.

Natural (normal) physical wear, Called wear, which occurs when it is properly (in compliance with the manufacturer's recommendations) of the manufacturer or storage of the facility.

In case the specific type of physical wear is not defined, the default is implied by natural physical wear.

Emergency physical wearcalled wear resulting from an abnormal situation (accidents, accidents, etc.) as a result of which the object received damage.

Way to eliminate physical wearis repairs.

Functional comprehension (moral wear)it is called the loss of the value of the object caused by the appearance of new constructive more advanced similar objects. The method of eliminating the functional comprehension is to upgrade the object.

Economic (external) comprehension- The loss of value caused by the influence of external macroeconomic factors. It can be caused by general economic and intra-separable changes, leading to a sharp, catastrophic drop in demand for certain objects (for example, a catastrophic drop in demand and prices in the 90s on ZIL-130 and GAZ-53 trucks). Economic obsolescence is a non-resistant type of wear.

4.2.1. Determination of the magnitude of natural physical wear for AMTS used in non-commercial purposes, and their components.

The magnitude of natural physical wear for AMTS used in non-commercial purposes, (And physical) And their components are determined by the formula:

And fiz \u003d (and b + and k) x to, interest (4.2.5)

    And physical - Natural physical wear, interest;

    And B. - the basic value of the wear of the object, determined by its service life, interest;

    And K. - adjusting the value of wear, determined by the magnitude of the deviation of the actual Male of ATS from the regulatory, interest;

    TO - corrective coefficient, taking into account the operating conditions of the facility and calculated by the formula:

K \u003d. A 1 x a 2 x and 3, (4.2.6)

    BUT 1 - coefficient of wear adjustment, taking into account the natural and climatic conditions of operation;

    BUT 2 - coefficient of wear adjustment, taking into account the environmental condition ambient in this region;

    BUT 3 - coefficient of wear, taking into account the type of region in which the object was operated.

In turn:

And K. = And 1 x (n f - n with H. D f), interest, (4.2.7)

    And 1 -the coefficient of wear adjustment depending on the magnitude of the deviation of the actual mileage of ATS from the regulatory average annual equal ± 0.25% per 1000 km. deviations;

    PF - actual Mileage of AMTS from the beginning of operation, thousandkm.;

    D F. - actual service life, years;

    P S.- regulatory average annual mileage, thousand km

And B. = AND 2 H. D F., interest, (4.2.8.)

where: AND 2 - The average annual depreciation over the year of operation of the object (ZNACTION for of different types AMTS are shown below in the tables), interest.

Substituting in formula (4.2.5): AND fiz \u003d (And b + and k) x to

values And b, and k, to From formulasted (4.2.6.), (4.2.7.) and (4.2.8.), We will get:

And fiz \u003d (and 2 H. D f + and 1 H. (N F. - n with x d)) x a 1 H. BUT 2 X A. 3, interest. (4.2.9.)

The values \u200b\u200bof the actual run (n f) is determined According to odometer testimony and accounting documents. In doubtful cases, it is determined by the estimated method on the average annual mileage of AMTS.

In this case, formula (5.9) will simplify and take the form:

And fiz \u003d and 2 H. DF x A 1 x a 2 x and 3percent. (4.2.10)

Due to the lack of reliable information on the average annual mileagers of motorcycles for all types of motorcycles, the wear value is adjusted to zero, i.e. And K. \u003d 0. Consequently, the magnitude of natural physical wear for motorcycles used in non-commercial purposes, as well as for its components is also calculated by the formula (4.2.10).

To determine the service life of AMTSaMTS passport data is used, registration certificates, sales contract, contract for supplying or similar documents.

If on the vehicle submitted during its operation, it was performed and documented or actually confirmed replacement, installation or repair of individual expensive componentsit is necessary to determine their individual wear for subsequent adjustment of the value of AMTS.

Note 1. : for expensive include components, the price of each of which exceeds 3% of the cost of AMTS.

Table 4.2.1.

The average annual wear (and 2) for passenger cars, and There are their componentsover the year of operation.

Imported cars

Domestic cars

Denotation

Gabari-you, m

Wear (and 2),%

Brand, car model

Wear (and 2),%

ZAZ and LUAZ

Low average

AZLK and Izhmash

VAZ except "Oka"

Luxury Luxury

SPUT-NIKI

Vaz all-wheel drive

Table 4.2.2.

The average annual depreciation (and 2) for minibuses,used in non-commercial purposes and There are their componentsover the year of operation.

Table 4.3.

The average annual wear (and 2) for motorcycles,used in non-commercial purposes and Its componentsover the year of operation.

Import

Domestic

Engine volume (V), cm 3

Wear (and 2),%

Engine volume (V), cm 3

Wear (and 2),%

4.2.2. Determination of the magnitude of natural physical wear for AMTs used for commercial purposes, and their components.

When determining the wear of motorcycles and automotive equipment used for commercial purposes, as well as the trailed rolling stock used for any purpose, depreciation rates applyapproved by the relevant policy maker.

And fiz \u003d and 2a x d f + And 1 x n f,percent (4.2.11)

  • And 2a - annual massamortion deductions, interest;
  • And 1a - Introductional reasons, interest.

In the absence of the norms of depreciation on specialized or special AMTS, it is recommended to determine the wear separately for the basic AMTs (chassis) and attachments.

4.2.3. Determination of physical wear of components during repeated (recurrent) damage.

When determining the value of components, which were previously subjected to repair effects (recurrent damage), it must be borne in mind that they usually have increased (optional) physical wear, the value of which is determined by the expert.

The value of components, which were previously subjected to repair effects are determined by the formula:

And physical test \u003d and fiz + and physical, Interest (4.2.12)

where: And Phys.Dop. - Additional physical wear of components who have previously subjected to repair effects, interest.

The total amount of wear of the workable components which were previously subjected to repair effects, as a rule, should not exceed 95 percent:

And fiz95 % (1.14.)


4.3. Applying coefficients of wear adjustment, taking into account natural-climatic conditions of operation (A 1), environmental condition of the environment (A 2), type of region (A 3).

Table 4.3.1

Coefficient of adjustment of the depreciation of automobiles depending on the natural and climatic conditions (A 1)

Climatic characteristics of the region

The value of the coefficient A 1

Moderate

Subtropical

Tropical

Moderately cold

Cold

Very cold

Table 4.3.2

Regioning of the territory of the Russian Federation on climatic conditions

Administrative and territorial units (Roshydromet Center)

Yakutia, Magadan region

Very cold

Buryatia, Karelia, Komi, Tuva; Altai, Krasnoyarsk, Primorsky, Khabarovsk Territory; Amur, Arkhangelskaya, Irkutskaya, Kamchamt, Kemerovo, Murmansk, Novosibirsk, Omsk, Sakhalin, Tomsk, Tyumen, Chita region.

Cold

Bashkiria, Udmurtia; Kurgan, Perm, Sverdlovskaya, Chelyabinsk region.

Moderately cold

Sea coast areas with strip widths up to 5 km

Other areas

Moderate

Table 4.3.3.

The coefficient of adjusting the depreciation of automobiles depending on the environmental condition of the environment in the degree of aggressiveness of the environment (A 2)

Table 4P.

Regioning of the Russian Federation, depending on the environmental condition of the environment in the degree of aggressiveness of the environment

Administrative territorial units

Degree of aggressiveness

Environmentally friendly, mainly rural areas

Non-aggressive

Settlements with annual emissions to the atmosphere of pollutants from stationary settings up to 50 kg per resident (Stavropol, Rostov-on-Don, St. Petersburg, Moscow, Krasnodar, Kaliningrad, Saratov, Ulyanovsk, Samara, etc.)

Increased

Local emissions to the atmosphere of pollutants from stationary settings from 50 to 200 kg per resident (Novorossiysk, Magadan, Abakan, Tolyatti, Solikamsk, Khabarovsk, Arkhangelsk, Yuzhno-Sakhalinsk, Kemerovo, Blagoveshchensk, Kyzyl, Biysk, Krasnoyarsk, Omsk , Chit, etc.)

Settlements with annual emissions to the atmosphere of pollutants from stationary plants of more than 200 kg per resident (Syzran, Nizhny Tagil, Lipetsk, Magnitogorsk, Novocherkassk, Novokuznetsk, Norilsk, etc.)

Exceptionally high

Table 5P.

The coefficient of adjusting the depreciation of automobiles depending on the type of region in which AMTS is operated (A 3)

4.4.Norms of annual depreciation deductions for AMTS, manufactured until 2002.

Table 4.4.1

Groups and types of fixed assets

Cipher

The rate of depreciation

as a percentage of the cost of the machine

as a percentage of the cost of the car per 1000 km run

Movable car transport

Transport vehicles,

trailers and semi-trailers

Cars with lifting capacity:

more than 0.5 to 2 t

more than 2 tons with a resource before overhaul:

up to 200 thousand km

more than 200 to 250 thousand km

more than 250 to 350 thousand km

more than 350 to 400 thousand km

Career car dump trucks *:

from 27 to 50 tons

more than 50 to 120 tons

more than 120 to 220 t

more than 220 T.

Trailers and semi-trailers with a lifting capacity:

dumping trailers

Trailers and semi-trailers-heavy trucks (HRAP) with a carrying capacity:

more than 100 T.

Cars

Cars of particularly small class (with engine working capacity up to 1.2 liters)

Small class cars (with engine working volume more than 1.2 to 1.8 liters):

general purpose

Middle class cars (with engine working volume more than 1.8 to 3.5 liters):

general purpose

Buses

Buses of a small class (up to 5 m long):

general purpose

route taxi

Buses of small class (up to 7.5 m long):

common use transport

departmental transport

Buses of middle and large classes (more than 8 m long):

common use transport

departmental transport

Special cars (sanitary, veterinary, firefighters, emergency, workshops, autolars, etc.):

on the chassis of trucks

on the chassis of passenger cars and buses

Spectyagachi courts

Production transport

Aerosani "Amphibian"

Motorcycles, scooters, mopeds

Bicycles (except sports)

Notes.

1. For cars and trailers with specialized bodies, saddle tractaclesworking with one semi-trailer and for car dump trucks by 27 T. The same rates of depreciation contributions are used as for the base car on the relevant group.

2.C. The following coefficients are applied to the norms of depreciation deductions:

2.1. For cars working with trailers at least 70% of the mileage (with the exception of cars. KAMAZ), - 1,1 ;

2.2. For all groups of cars (trucks, passenger, special, buses), trailers and semi-trailers that are constantly working in the areas of the Far North and localities equivalent to the districts of the Far North (with the exception of motor vehicles in the northern execution), in deserted sand and high-mountainous districts, as well as in heavy road conditions (pitched, ground and forest roads, temporary driveways), - 1,3 ;

2.3. For cars performing operational and service tasks in the USSR Ministry of Internal Affairs, - 1,3 ;

2.4. For trucks, trailers and semi-trailers, constantly (at least 70% of the mileage) used on the transport of chemical goods causing intensive corrosion - 1,1 ;

2.5. For trucks, trailers and semi-trailers that are constantly working on the export of forests from the Lessek (with the exception of car reforms), along with the coefficient established by sub-clause "b" of this paragraph, an additional coefficient applies 1,2 .

3. For cars GAZ-52, GAZ-53 and ZIL-130, working on hourly pay, applies the rate of depreciation 10% from the cost of the machine.

4. The following coefficients are applied to the standards of depreciation deductions for career vehicles:

4.1. For all groups of automatic vehicles with a lifting capacity from 27 tons and more, permanently working in the areas of the Far North and equivalent areas, desert-sand and high-mountainous areas - 1,2 (except for motorways in the northern execution);

4.2. For all groups of dump trucks with a carrying capacity of 27 tons and more, constantly used for transportation of goods causing corrosion or strongly dusting (sulfur, phosphates, intensively dusting coal), - 1,1 ;

4.3. For autososmoshvalov with a lifting capacity of 27 tons and more, permanently working in the careers in a depth of more than 200 m, - 1,2 ;

4.4. For all groups of automotive vehicles with a carrying capacity from 27 to 50 tons, constantly employed on construction work, intracourcing and transportation of goods for the distance more than 10 km, - 0,9 .

5. In the case of two or more coefficients, the maximum increase in depreciation rate may not be more 30% From the initial norm, while the resulting coefficient is calculated multiplying the coefficients listed in these data.


4.5.Mer-announcing AMTs

The average annual runs of non-profit domestic cars are shown in Table 4.5.1.

Table 4.5.1.

The average annual runs of non-profit domestic cars

The average annual runs of domestic commercial vehicles (cargo, passenger cars, buses) are given in the annual reference books "Price list of reference tariffs for the carriage of cargo by road transport, the use of passenger cars and buses", Moscow, NPF Trans effect.

Mid annual runs imported cars They are given in the annual reference books of the German publishing house "EUROTAX".

Avtomotransport means are analoguesif they are identical or slightly different from each other in one or several consumer properties (appointment, technical and performance features etc.) for which the selection of analogues is set.

When selecting analogue, preference should be given the AMTS of the same country and firms. Below are the main, most significant indicators used in the selection of analogs. The list of indicators is not mandatory and can be changed in accordance with the task being solved.

1.Motocycles and mopeds

Analogs to motorcycles and mopeds are selected in the following indicators:

  • appointment (road, sports, special, etc.);
  • curb weight;
  • engine volume;
  • engine power;
  • wheeled formula;
  • resource;
  • the possibility of joining the stroller;
  • equipment.

2. Passenger cars

Analogs to passenger cars are selected in the following indicators:

  • appointment (commercial, non-commercial, special, etc.);
  • full mass;
  • dimensions;
  • class (especially small, small, medium, large);
  • body type (sedan, hatchback, wagon, convertible, roadster, etc.)
  • drive type (rear, front, full, etc.);
  • engine power;
  • engine volume;
  • operational fuel consumption;
  • resource;
  • type of gearbox (mechanical, automatic, etc.);
  • equipment.

3. Buses

Analogs to buses are selected in the following indicators:

  • appointment (urban, suburban, local communication, long-distance, tourist, etc.);
  • full mass;
  • dimensions;
  • colutful seating places;
  • wheeled formula;
  • engine power;
  • engine volume;
  • type of fuel (gasoline, diza fuel, gas, etc.);
  • operational fuel consumption;
  • resource;
  • type of gearbox (mechanical, automatic, etc.);
  • equipment.

4. Trucks

Analogs to trucks are selected in the following indicators:

  • full mass;
  • permitted full mass of the road train;
  • load capacity;
  • body type;
  • wheeled formula;
  • engine power;
  • engine volume;
  • type of fuel (gasoline, diza fuel, gas, etc.);
  • operational fuel consumption;
  • resource;
  • dimensions;
  • wheelbase;
  • layout (capotic, semi-cup and no-free);
  • type of cabin (with one or several rows of seats, presence of beds);

5. Trailers and semi-trailers

Analogs to the trailers and semi-trap are selected in the following indicators:

  • appointment (general, specialized, special, etc.);
  • full mass;
  • number of axes;
  • resource;
  • body type;
  • cargo size;
  • equipment with additional equipment;
  • the main characteristics of additional equipment.

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{!LANG-022bf69d6368151d718e0fb7b14b479d!}{!LANG-b39bfc0e26a30024c76e4dcb8a1eae87!}{!LANG-ab2f467f2ce660dcec68d085060da597!}{!LANG-46fd4533a780f381714f898a4e80e436!}

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