Machinery and business assets

The valuation of machinery and business assets (also referred to as plant and equipment valuation) can be challenging.

Areas to consider include secured lending valuations, residual value forecasting, treatment of intangibles and intellectual property, insolvency and business recovery, environmental considerations, machinery sales, insurance valuations (reinstatement cost assessments) and cost data.

This section is maintained by Andrew Slevin of Charterfields Limited.

• RICS standards: Depreciated replacement cost method for financial reporting
• RICS standards: RICS Valuation – Global Standards (Red Book Global Standards)
• RICS standards: RICS Valuation – Global Standards: UK national supplement
• RICS standards: Discounted cash flow (DCF) valuations
• RICS standards: Reinstatement cost assessment of buildings