Calculator for calculating the residual value of fixed assets. Residual value calculation is required in the method…

21.03.2019

Calculation residual value needed in the method...

We talked about what the residual value of fixed assets (OS) and intangible assets (IA) is in ours and gave a formula for the residual value. We will talk about how the residual value indicator is used to calculate the amount of depreciation in this material.

Residual value and depreciation of fixed assets and intangible assets

In accounting, when determining the depreciation of fixed assets and intangible assets using the reducing balance method, the residual value indicator is used.

How to calculate the residual value of fixed assets? To do this, on the date of determining the residual value, it is necessary to subtract the credit balance of account 02 “Depreciation of fixed assets” from the debit balance of account 01 “Fixed assets” (Order of the Ministry of Finance of October 31, 2000 No. 94n).

And how to find the residual value of intangible assets? In this case, the credit balance of account 05 "Amortization of intangible assets" must be subtracted from the debit balance of account 04 "Intangible assets".

Determination of residual value

For which date to use the residual value indicator depends on whether depreciation is calculated for fixed assets or intangible assets.

Indeed, for fixed assets, the residual value is taken at the beginning of the year for which the annual depreciation amount is determined. And then monthly in the amount of 1/12 of the annual amount, depreciation of fixed assets is recognized as an expense (

Insurance value- the cost of the car on the market at the time of insurance, the average market value. There are 3 ways to determine it.

FIRST WAY. If the car is brand new and bought in a car dealership, then its cost is only the one that appears in the contract of sale.

SECOND WAY. You can determine the average market value of your car at the current moment by subtracting the amount of depreciation for each year of operation. Depreciation calculation rates: 18% - for the first year of operation, 15% - for the second year, 10-12% - for each subsequent year.

Example. New car cost 1 million rubles - this is reflected in the sales contract. We begin to subtract depreciation for each year from this amount.

Respectively:
- in the second year it will cost 1 million rubles. - 18% = 820 thousand rubles;
- in the third year it will cost 820 thousand rubles. - 15% = 697 thousand rubles;
- for the fourth year it will cost 697 thousand rubles. – 12% = 613.360 thousand rubles;
- in each subsequent year, 10-12% must be deducted from the amount.

The third way is the most popular. If the car is not new, then its cost is determined by the site auto.ru. To do this, you first need to set your region and enter the make, model, year of manufacture, power and engine size in the car search filter. Then, in the output according to the given parameters, you need to find 2 cars - the cheapest and the most expensive, add up their cost and divide the resulting amount by 2 - this will be the average market value of your car.

If there have been accidents, then before insuring the car under Casco, it must first be repaired, since the part or part of the car that was originally damaged, if, in addition, damage appears as a result of insured event– will not be taken into account when calculating insurance coverage. And an already repaired car is evaluated in the ways described above.

If the accident was major, and the car was damaged, for example, by 50% of its value, and then repaired, then this should be reported to the insurance company, since the cost of the car in this case, most likely, can be reduced, and, accordingly, the insurance company the policy for the insured will cost less.

One of the most common problems for any car owner is his. How much can you reduce the price when bargaining with the buyer? These and other questions concern a large number of used car owners.

Offers you to find out without resorting to complex calculations, correction factors and other complex methods for calculating the price of used cars, which are used by various specialists.

At first glance it seems that it is not difficult, but it is not. Most of us, when thinking about selling a used car, go the simple way, determining the price of a used car, using ads for the sale of similar cars posted in newspapers and on the Internet. This is partly the right way, but, unfortunately, it does not make it possible to find out the real cost of a used car. Comparison of similar offers in the used car market provides information on the maximum, minimum prices for used cars, with which you can only calculate the average prices for cars.

How much is my used car worth?

Your used car is worth exactly as much as a potential buyer is willing to pay for it. Remember that if someone sold the same car as yours with the same characteristics and year of manufacture, this does not mean that your car is worth the same money. The used car market is very capricious and unpredictable. If you can persuade a buyer for 10 million. rubles, then your used car costs so much.

How to find out the value of a used car?

Three effective ways to find out the value of a used car.

One of the most effective ways to find out the real value of a used car for free, it is to contact any credit organization (bank, car pawnshop, etc.) with a request to calculate the potential value of the car as collateral for a loan or loan. And no one obliges you to ultimately take out a loan. Having found out how much your car will be valued, feel free to add 10-15 percent, and you will get a real market price Your used car.

Another way to find out the real price of a used car is to contact official dealer of your car brand, with a request to evaluate the car, with a view to the company's possible redemption of your used car under the used car exchange program - for a new one with an additional payment. As a rule, under such programs, dealers do not underestimate the cost of used cars very low. When you find out how much your car will be valued, add 20 percent to the price and you will get the true price of your car.

The third way to find out the market price of your used car is to contact any Casco (). Of course, most likely, you will not be told the market value of your car. But you will be told the cost of the CASCO policy, which is calculated according to complex formulas by the specialists of the insurance company, most of which depends on the real market price of a used car.

Having received information about the cost of the CASCO policy for your car, it is easy to calculate the real cost of a used car. Traditionally and most often, the cost is calculated as 9-10 percent of the estimated value of a used car. Therefore, by adding 90 percent to the cost of the CASCO policy, you will get the real value of your used car.

How much does a used car, older than 10 years, cost?

All of the above tips apply to all vehicles less than 10 years old. Unfortunately, determining the real value of a used car with a release date of more than 10 years requires much more effort and other methods.

For cars older than 10 years, the main criteria for evaluating market value car is its condition, safety and mileage. Despite the fact that cars of the same make and model are created the same at the factory, after 10 years, all cars look completely different. It all depends on general condition car. Most cars older than 10 years have changed their original owners. Everyone's attitude towards cars is different. Someone monitors every node of the car, producing regular. Someone, on the contrary, thinks that the car is eternal and does not make current repairs.

But main criterion when evaluating a car that is over 10 years old, it is . After all, there is a difference of 150,000 km or 300,000 km a car has traveled. Naturally a car with a mileage of 150 thousand. km. has a greater margin of safety and reliability compared to the mileage of 300 thousand. km.

Order independent assessment of the car, special transport or equipment from appraisers of the 1st category. We are preparing car appraisal reports for any purpose: receiving a fair payment from an insurance company, registration of an inheritance, purchase and sale transactions, balance sheet, litigation. Use our service - the best car and vehicle appraisal service in Moscow!

Six arguments in favor of valuing a car with us

A contract is concluded with each client

It specifies the time and cost of the work. We always strictly adhere to our obligations, so you can be sure that you will receive the report by the required date.
Guarantee of a legitimate assessment

We guarantee that the auto assessment report will be accepted by any Insurance Company, bank, court. Over the years of work, we have not had a single report that would have been rejected.

Legal support

We are ready to defend the results of the examination in any instance, including in court.
Car valuation on the same day

Our appraisers begin work on the day of the application. If necessary, we will evaluate the car urgently: this will not affect the quality of the report in any way, since several specialists will work on it.

Individual approach

You will receive a report that exactly matches your needs. With our car appraisal service, you can quickly and efficiently resolve any issues with cars and special vehicles!
Responsibility

Professional liability is insured for 100,000,000 rubles.

Estimate a car profitably!

Would you like to receive an evaluation report? vehicle that will fully comply with your requirements and legislation? Our company always has an individual approach to work. We do not write reports according to a template, but delve into the essence of the tasks that the client sets for us, take into account all the factors that may affect the assessment, and select assessment methods accordingly.

Our car valuation services are inexpensive. We managed to reduce the price thanks to well-established schemes for doing business and automating operational processes. Do you urgently need to agree with the buyer on the price of the car? Do you want to quickly arrange everything you need to receive an inheritance? Contact us - and we will complete the report in just a few days!

Online car appraisal calculator

Why do you need an online car appraisal?

The online car valuation calculator based on statistical data generates 10 times more applications than the regular website application form used by 99% of auto dealers on their websites. Place our online car assessment widget on your website and compare the results in a week.
How can I set up the calculator?

The online assessment calculator can be placed on any site and its interface can be adapted using personal settings: Calculator design - choose a color, background image or css file. The location of the calculator - on the pages of the site or in the form of a pop-up window. Extra options estimates - cost correlation by city, additional characteristics vehicle. E-mail address for receiving notifications about applications for redemption. Personal adjustment of the final calculated cost of the car. Requested customer data - phone / E-mail / full name.
How do we rate?

Estimating the cost of a car is based on an analysis of auction sales statistics and data from open sources for the sale of cars such as: auto.ru, trucks.auto.ru, am.ru, irr.ru, mail.ru, avito.ru, drom.ru, chance.ru, autonavigator.ru, avtobizon.ru, bibika.ru, The actuality of the data obtained in the online assessment of the cost of a car corresponds to changes in the market over the past three days. As a result of the assessment, we provide the following data: Minimum, maximum and average cost car of the corresponding brand, model, year of manufacture with the possibility of correlation by city.
How to post on your site?

On the widget editing page, copy the generated code and paste it on your website pages.

General Features

The most widely used assessment method today is based on comparison. More precisely, on a comparative analysis of any current data on car prices. What is this data?

Well, these are the same regional newspapers and auto sales magazines and sites where you can add such ads.

With their help, the main price corridor (ie, the price from and to) can be determined quite quickly and quite confidently. But a more accurate assessment, with the conclusion of the final market price of the car, will no longer be particularly thorough, even if you try to use some Western catalogs - our domestic market itself has big differences from Western prices in terms of prices. Well domestic auto industry unique for the CIS countries.

But there is also good side medals! Well, how without our "there is no blessing without good"? Without access to accurate stock quotes for second-hand cars, our auto dealer has the possibility of a rather wide price maneuver, especially if the sale is carried out at the inter-regional level.

This, by the way, is one of the main mechanisms for resellers to earn money. A feature of this method is that you are forced to focus on prices for other sellers, who, in turn, can focus on you.

As a result, with a rough application of this comparative analysis, it is not the actual price corridor that is more or less accurately determined, but the existing supply limits. Well, of course, they are different things. After all, there are at least two significant “obscuring” the truth of the factor:

The seller is almost always inclined to sincerely overestimate his car and often makes a bargaining allowance for the already overpriced value;
Outbids, on the other hand, through groups of fake ads, carry out "raider actions" to lower prices on a particular resource - I talked about this in an article about.

What to consider in an assessment

Before an assessment, you should naturally have a clear idea of the condition of your vehicle. Maybe this will seem like a matter of course to some, but many really have a vague understanding of both the problems and the proper look of the car.

Land Rover range rover took here: drive2.ru/r/landrover/755402/

And if it is clear with hidden faults, then it is not entirely clear with the sloppiness of the interior - such an “interior” is often presented to the buyer as something due and does not affect the price. But it's not. In fact, here are the main factors that affect the price:

Brand, model;
General appearance;
General view of the salon;
Technical condition of the main components and assemblies;
Availability and technical condition additional components and assemblies;
Terms of Use;
Problematic / problem-free;
Mileage;
Year of issue.

But it's in in general terms, which is not enough. The seller should also be well aware of the condition of the main segments of the car:

The outer surface of the body;
The inner surface of the body;
Salon;
Transmission;
Engine;
Suspension;
Electrical system.

Of course, some little things can be successfully concealed, but if, for example, your car was seriously broken, then this is taken into account necessarily (in the negative, of course) because it is more expensive to conceal this for yourself - when a buyer discovers a catch, he will drop the price according to his own understanding .

Land Rover Range Rover took here: drive2.ru/r/landrover/755402/

Important! Do not neglect pre-sale preparation ( pre-sale preparation car what it is) because in some cases, even just a good marafet with polishing, waxing and blackening confidently increases the price of a car by 10-20%!

Separately, it should be said about, because if you have to not just, but really pay tax, then you should take into account this amount in a rough estimate.

Price and what depends on it

Of course, the main thing for a car seller is the money that you can get for it. Naturally, the more the better. But getting a benefit, or even just a market value, is directly related to other significant points that can also mean a lot to you.

Land Rover Range Rover took here: drive2.ru/r/landrover/755402/

What is meant here? It's something like this:

Number of potentially interested buyers;
Requirements and claims to the seller regarding the condition of the car;
The framework in which bargaining is possible;
Personal time spent on the entire sales process.

After all, not all car sellers set the primary goal of obtaining a "fat". Some may well be satisfied with even the lower limits of the average market price, in exchange for the speed of sale or the minimum cost of nerve cells in the process of inspection and bargaining.

Assessment methodology

So, you have decided in advance on the condition of your car, how you intend to sell it: personally, through intermediaries, or in some other way.

Land Rover Range Rover took here: drive2.ru/r/landrover/755402/

Here is an example of your next steps:

Buy periodicals with car sales announcements; "Behind the Wheel", "Autoworld", "From Hand to Hand", local publications and analyze, writing out the prices of options with car parameters similar to yours;
Similarly, analyze auto sales sites. For example: Avito.Ru, Auto.Ru, Cars.Ru, etc. Here you simply fill in the fields with the necessary data and the filter will give you a list of options similar to yours;
By combining the data of online searches and the analyzed periodicals, you will get a rough price corridor (for example, from 430 to 670 thousand rubles);
From the price corridor, you need to calculate the average value by summing up the two extreme figures and dividing them by two (430 + 670/2 = 550 thousand rubles);
You can add 10 percent to the average figure obtained or subtract from it, depending on the urgency of the sale (605 and 495 thousand);
If you sell to the maximum (670 thousand), then there will be a chance for a deal, but the wait can be very long. In this case, it is recommended to reduce the price by 3-5% every month, depending on the results of your communication on calls and on websites, to the optimal limit.

Additional car valuation methods

Above, I described the so-called. popular assessment, which is used more often than other methods. Now let's look at other rating options:

Evaluation using formulas;
Evaluation by direct examination by an expert.

Evaluation using formulas

Using calculation formulas and algorithms, the market value of cars is determined:

Official car dealers;
Insurance companies;
Credit organizations;
Online resources.

Official car dealers

You can inquire about the conditions for exchanging used cars for new ones (with a surcharge) at the car dealer to which your brand belongs. At the same time, the manager, who is unaware of your true intentions: cool:, will offer you evaluation services himself.

Land Rover Range Rover took here: drive2.ru/r/landrover/755402/

According to the wide experience of the masses, after such an assessment, in order to get an approximate exact price, you need to add 20% to the estimated amount from the car dealer.

Insurance companies

IN this case you simply apply for an insurance policy, and obtaining it always requires the most accurate market valuation vehicle (TC).

You can contact some commercial insurer and ask them to calculate the cost of the policy for you. And usually this cost is about 9-11% of the market price of your car, determined by insurance specialists.

Land Rover Range Rover took here: drive2.ru/r/landrover/755402/

It should be borne in mind that OSAGO will not work, since when calculating it, the driver’s personal parameters are used, I’m talking about KBM (bonus-malus coefficient). As a result, the cost of the policy depends on how many times you had an accident, how much driving experience and so on.

Personally, I know for sure that this is how you can evaluate a car according to CASCO - they do not use KBM and their policy costs 9-10% of the appraisal report on the market value of the car. Therefore, adding to this the amount missing up to 100%, you will receive the desired market price, calculated professionally and completely for free, which is a special plus.

Credit organizations

In credit institutions (meaning serious banks and large credit consumer cooperatives), specialists are no worse than those of insurers, but they are less profiled because they deal with various collateral, and not just cars. Therefore, here the estimate may be less accurate.

You come to a bank, a credit union or even a car pawnshop and ask to calculate the conditions for your car. In this case, 10-15% is usually added to the result.

Online resources

Sites where you can conduct a paid or free car assessment have been multiplying like mushrooms lately. Here are some of them:

Their evaluation services are the usual online calculators, in the fields of which you need to enter the specified vehicle data. These data are on different resources although they have commonality in structure, they still differ, which indicates the use of different calculation algorithms.

Therefore, it is better to get the result from several online calculators and compare them for the adequacy of the result.

Assessment by direct examination

This estimate is the most accurate, but also the most expensive.

With it, the car is subjected to a direct expert and technical examination, legal completeness is checked, and then, based on the results obtained, specialists in the field of secondary auto marketing make a conclusion about the market value of the car, which is as close as possible to the real one.

Such a conclusion, in documentary form, is very strong argument in the bargain and a guarantee that in any case you will at least receive a fair payment.

If you decide to conduct such an assessment, then you need to:

Find an independent appraiser that suits your terms of appraisal and payment - better company, but it can also be a private expert with the appropriate legal status;
Thoroughly clean and wash the car - some appraisers can take care of this;
Provide the appraiser with the entire package of basic and additional documentation for the car - additional documents may be service books, reports on repairs, nodal and aggregate replacements, certificates of accidents, etc.
Give the estimator verbal additional information that you have that could help make the valuation more accurate.

The assessment of cars up to 6 months and over 10 years old is carried out individually, according to their condition, without the use of calculation algorithms.
You should know that for each current year, the loss in the value of a car is 10 or 12% in the first 2-3 years and 5-6% in subsequent years up to 10 years of age.
The average mileage of a passenger car is 15-20 thousand km / year. Cars with very small and very high mileage are evaluated by experts, without the use of formulas.

Let's digress. I said before that I like radio controlled models, so this time I share with you a video from Korea again, in which drift masters polish the carpet:

Conclusion

As you can see, friends, it is quite possible to evaluate your car on your own, using several methods, with acceptable accuracy and completely free of charge.

Maybe I missed some of the evaluation methods that you used in practice, or just heard? Tell about it

in the comments, if the info is useful or interesting, I will add it to the article!

I end here, remind you of the social buttons and offer a subscription to blog updates.

More positive emotions and happy kilometers to you!