THE DETERMINATION OF THE VALUE OF DEPRECIATION OF BUILDINGS ON RAILWAY TRANSPORT
M. V. Gnennyi, O. M. Gnennyi
With development of market relations the increasing actuality, including on a railway transportation, questions of assessment of actives is obtained. Assessment of actives is necessary for their book keeping, selling, rent, deposit etc., and also for privatizations. Article is devoted to development of methods of determination of depreciation of the structures caused by their physical deterioration. In article the model for definition of suitability coefficient for structures in which performance of major repairs does not practice and is received, the net operational profit from which may be considered as a constant during term of useful use. It is revealed, that factors of cost deterioration in this case are: rate of discounting of investments in similar property, the general term of economic life of a building, a share of cost of liquidation in cost of replacement (reconstruction), residual term of economic life.
market relations; railway transportation; privatizations; physical deterioration; major repairs