Correct answer: (1) Calculate the replacement cost of each part of the equipment being evaluated

The replacement cost of the amount other than technical transformation = 1000 × (1 + 10%) ^5 = 1610.51 ( 10,000 yuan)

The replacement cost of the technical transformation part = 200 (10,000 yuan)

The replacement cost of the evaluated equipment = 1610.51 + 200 = 1810.51 (10,000 yuan).

(2) Calculation of substantial depreciation

The proportion of replacement costs other than technical transformation to the total replacement cost = 1610.51/1810.51 = 88.95%

Technology Physical depreciation rate other than the transformation part = 10×90%/[(10×90%) + 5] = 64.29%

The proportion of replacement cost of the technical transformation part in the total replacement cost = 200/1810.51 =11.05%

The substantial depreciation rate of the technical transformation part=5×90%/[(5×90%)+5]=47.37%

The substantial depreciation rate=88.95% ×64.29% + 11.05% × 47.37% = 62.42%

The amount of physical depreciation = 1810.51 × 62.42% = 1130.12 (10,000 yuan).

(3) Functional depreciation

=1×(1-25%)×(P/A, 10%, 5)

=0.75× 3.7908=2.84 (10,000 yuan)

(4) Economic depreciation:

Since the equipment utilization rate can meet the design requirements in the next five years, there is no economic depreciation.

(5) Calculate the appraised value of the equipment

=Replacement cost - Physical depreciation - Functional depreciation

=1810.51-1130.12-2.84=677.55 (10,000 yuan).