Correct answer:
Estimation of economic depreciation caused by capacity reduction. When a machine or a group of machines and equipment is under-started due to external factors, so that the actual production capacity of the equipment is obviously lower than its rated or designed capacity, its value will begin to be lower than its value when it can be fully utilized. This difference can be expressed by economic depreciation rate, which can be expressed by the following formula: economic depreciation = equipment replacement cost × economic depreciation rate.
Estimation of economic depreciation caused by income reduction. Due to external reasons, although the production load of equipment has not been reduced, the increase in production cost caused by the price increase of raw materials can not be compensated, or competition must make products sell at reduced prices, which may reduce the income created by equipment, reduce the use value, and then cause economic depreciation.
If the income decrease caused by the change of external factors can be directly calculated, the economic depreciation of equipment can be obtained by directly discounting and accumulating the annual income loss during the continuous use of equipment.
The calculation formula is: economic depreciation = annual income loss of equipment ×( 1- income tax rate )× (P/A, r, n), where (p/a, r, n) is the present value coefficient of annuity.
Economic devaluation caused by environmental protection law restrictions. With the increasingly strict environmental protection laws and regulations, some machinery and equipment will produce harmful gases, liquids and solids that pollute the environment during operation, so they will be restricted and controlled by the Environmental Protection Law, thus affecting the use value of machinery and equipment.
Therefore, when the evaluated equipment produces pollution controlled by environmental protection law, the influence of laws and regulations on the value of the evaluated equipment must be considered, otherwise the evaluation result can not fully reflect the value of the evaluated assets.