In order to make an assessment, it is necessary to determine the category of the object to which it belongs. This is the very first stage, without which further work is impossible. There are several groups of items that require special methods.
What is the object of evaluation
Objects of evaluation are material objects from a certain category (for example, real estate), the results of intellectual, scientific and creative activity. They also include property or possession rights, obligations for which it is necessary to pay a debt, various services and works, as well as any other objects that are property in the field of civil law.
Groups of objects of assessment
The main objects of assessment, as well as their subgroups, are regulated by the legislation of the Russian Federation. It reflects the full list of subjects that can participate in the assessment process.
The evaluation process by the employees of the relevant organizations alsoregulated by the Federal Law in article number 135.
According to the civil code, it is accepted to divide the objects of assessment into these groups:
- movable and immovable property, as well as the right to own and own it;
- paid activity in the form of services rendered or work performed;
- various intangible benefits, the right to own, which can also be regulated;
- results of scientific, creative activity, as well as the process of achieving results.
Evaluation Methodology
The evaluation process is carried out in the presence of an object and a subject. A subject is a natural or legal person, representatives of a government or non-government organization, as well as members of independent assessment companies. Thus, assessment experts, specialists supervising the process, as well as persons who ordered this type of service can be the subjects of the assessment. In addition, they can include any consumer who uses the result of the work done.
Since the main objects of assessment are objects from different categories, for each of them employees of organizations apply appropriate methods and technologies. There is such a thing as "assessment specialization", according to which certain methods of work are established for each subgroup of subjects.
According to the specialization of the process, all objects are divided into the following several categories:
- evaluationintellectual property: developing a program, plan, strategy, trademark, etc.;
- owned securities: shares, bills;
- real estate: residential set, industrial premises, other buildings and structures, land, premises at the stage of construction in progress;
- damage caused: material loss, lost benefit;
- tools and equipment;
- transport and machinery: sea and river vessels, aircraft, helicopters, cars, construction special equipment;
- accumulated stocks;
- financial and other debts;
- rates for rent payment;
- investment projects.
Distribution of appraisal services in the market
It can be said that the Russian market is tending towards an even distribution of assessments across specializations. Nevertheless, at the moment, the analysis of the objects of assessment shows that the most demanded in the market is the assessment of real estate and business. Also, consumers often order a vehicle assessment. Less often, they evaluate the results of creative or intellectual activity. Of the total number of services rendered, it is about 10-15%.
Property
This is a collective concept, therefore, in order to conduct an assessment, it is necessary to accurately understand its content in relation to the legal relations that are considered in the process.
To date, property in the field of civil law- a thing or a combination of them, which is the subject of possession of a person. To conduct a general monetary assessment, all the things the owner has are combined. The right to own property is transferred to legal heirs - persons who were indicated by the testator in the will, or close relatives. In addition, property is called in the broad sense of the word the totality of things, rights and obligations that the owner has.
The main object of evaluation of objective results are things that are in a material form in any possible state. From this point of view, they can also include electrical and thermal energy. They are considered in articles 539-548 of the Civil Code of the Russian Federation as things. The purpose of the existence of any thing is to maintain and satisfy the needs of their owner.
According to the classification of the international valuation committee, all property can be divided into four types:
- real estate;
- own business;
- movable;
- financial interest.
For each of the above types, similar valuation methods are used, which consist in determining the value of property, profitability, and prospective income generation.
In the legal sense, property is closely related to the rights and benefits of its owner. In accordance with Russian legislation, the assessment is carried out according to the traditional division of ownership into three types of powers:
- possession is opportunityown possession;
- order - the ability to make changes, deposit as collateral, etc.;
- use - the possibility of obtaining income and other necessary values.
Business value
A business as an object of valuation is a company that brings income to its owner. To determine the level of profitability, an assessment is made of the effectiveness of work, expenses and income for the last period of time, as well as possible prospects for improvement. In addition, it is necessary to find out the availability of property already owned and its price.
As a result of such an assessment, you can determine the real value of the business, as well as its promising opportunities in the future.
Securities
Under the legislation of the Russian Federation, various shares, bonds, bills of exchange, checks, savings books, deposit certificates, mortgages, profit certificates, and receipts are securities. Most often in practice there are bills, shares and check receipts.
To evaluate securities, the following factors need to be studied in detail:
- supply and demand, their relationship;
- rate of return;
- quotation of securities identical to the one being evaluated;
- possible risks.
Intellectual property
Intellectual property includes scientific research and work, works of literature, objects of art, computer programs, inventions,breeding achievements, special production secrets, special trademarks, registered names, commercial achievements, etc.
The cost of the above objects of assessment is a large part of the total value of the company, which is not regulated in the documents. This is especially true for production in high-performance areas of work. After the evaluation of intellectual property, assets that have not been recorded in financial terms can be placed on accounting records. After that, they can be placed for sale, contributed to the general capital, etc.
Investment projects
Technical appraisal of investment development objects includes determining the cost, taking into account the profitability for the consumer. At the same time, market conditions and goals set by the customer are also taken into account.
Such an assessment may be necessary to conclude transactions for the purchase or sale of one of the parts of the project, increase credit funds for the implementation and implementation of the developed project, etc.
Asset Value
The net asset value of an investment or joint stock company is the difference between the number of obligations to be met by the company's assets at the time of determination and the value of the fund's assets themselves.
Assets are assessed regularly. This is an obligation of any open-ended fund, in accordance with the legislation of the Russian Federation. At the same time, the value of the assets themselves is also in the open.access. Anyone can watch it.
Thus, we can conclude that the definition of the object of evaluation is an important part of its process. The further evaluation process, as well as the choice of methodology and technology for its implementation, depends on its correctness.
