Commodity examination of storage batteries

Purpose. The research of the theoretical foundations of commodity expertise of determination of the equipment’s value as an element of movable property, in particular, the algorithm for determining the market value of a storage battery brand «Sonnenschein» model «SOLAR» type «S12/85A» with the help of a cost approach is disclosed. Methodology. In order to determine the market value of the storage battery brand «Sonnenschein» model «SOLAR» type «S12/85A», common methods of research were used, in particular deduction method – in the theoretical generalization of the problem, monographic method – for the detailed concretization of the scientific basis for assessing the market value of the object of research, induction method – making the conclusion. Findings. In this work theoretical background of evaluation of equipment as the element of movables. In article, the concept of an assessment of property is opened and the approaches applied when carrying out merchandising examination are defined. Methodological approaches to machinery and equipment evaluation such as comparative, cost based, income based are characterized. It is established that each of the specified approaches is realized by means of specific techniques, which depend on object of the assessment. Expediency of application of expense approach during conducting commodity expertise with determination of market value of the storage battery was proved. The mechanism of conducting commodity research with the purpose of determining the market value of equipment is analyzed. The article substantiates the algorithm for determining the market value of a storage battery brand «Sonnenschein» model «SOLAR» type «S12/85A» during a judicial-commodity expertise, which provided: identification of an object of assessment; selection of a subject to reproduction (replacement) determination of cost of reproduction (replacement) of a new object; definition of the characteristics which are subject of adjustment; amending; determination of physical wear; determination of the saved-up wear; determination of residual cost of reproduction (replacement) of an object of assessment. An example of the definition of the market value of a storage battery by an expense approach was presented. It was established that the market value of the storage battery brand «Sonnenschein» model «SOLAR» type «S12/85A» for the time of the examination can be 7393,08 UAH. The practical value. The proposed and tested algorithm of determining the market value of storage batteries can be used during judicial-commodity expertise’s. Materials and practices of article can be used by specialists of the expert organizations for using in work while carrying out commodity expertise

machinery and equipment; commodity expertise; equipment evaluation; market value; comparative methodology; cost based methodology; income based methodology