Machinery/business assets

The valuation of plant and equipment can be tricky. Areas to consider include secured lending valuations, residual value forecasting, treatment of intangibles and intellectual property, insolvency issues, environmental considerations, protecting your PI, insurance valuations, cost data and machinery sales.

This section is maintained by Ronan Stack of Ernst & Young.

Related standards and guidance: Depreciated replacement cost method for financial reporting, 1st edition

Related standards and guidance: RICS Red Book

Related feature: Plant and machinery