Valuation of fixed assets is an analysis of part of the resource potential of the enterprise. It includes consideration of the structure of the property and the sources of its formation, the composition and movement of the immobilized part of the assets.
Valuation of
fixed assets based on the analysis of the property complex and its sources is carried out using the data of the balance sheet. For clarity, the calculations are best done in the table, and the indicators are divided into
asset and liability. The asset includes immobilized funds and
current assets. Immobilized funds consist of
non-current assets and long-term receivables (i.e. the least
liquid assets). And liabilities include equity and liabilities in the short and long term.
Such a table includes not only the net assets of the organization. Through such an analysis, one can see the ratio of immobilized funds to current assets, an increase or decrease in own financial resources relative to the entire change in assets. Also, with such an analysis, one can come to the conclusion about how many attracted funds are in the general structure of financing sources, due to which there was an increase (decrease) in the value of assets.
Valuation of fixed assets is carried out in addition to
the balance sheet structure. It is very important to have an idea about the value of net assets, that is, about the totality of property values that is formed at the expense of equity. The conclusion is based on a comparison of equity and net assets, as well as changes in assets for the period under review.
Accounting and valuation of fixed assets - this is the state of production potential as the most important factor in the effectiveness of the core business of the enterprise and, accordingly, the stability of finances. Accounting reports allow you to analyze how the key element of production potential - fixed assets - is changing.
The analysis should begin with a study of the number of fixed assets, their structure and dynamics. The data of analytical calculations are presented in tables.
Table 1. The composition, movement and valuation of fixed assets
| Name of fixed asset | Availability at the beginning of 20 .. | Received | Retired | Availability at the end of 20 .. |
Fixed asset №1 | | | | |
| Fixed asset №2 | | | | |
| etc. | | | | |
| Other fixed assets | | | | |
| Total: | | | | |
According to this table, a conclusion is drawn about which assets accounted for the largest part at the beginning and end of the period, and also the largest number of fixed assets that were disposed of or received for a certain period is analyzed.
Table 2. The structure of fixed assets
| Composition of fixed assets | At the beginning of 20 .. | At the end of 20 .. | Deviation (+ ;-) |
| Various buildings | | | |
| Equipment | | | |
| Transport | | | |
| Inventory | | | |
| Total: | | | |
Of great importance in the assessment of fixed assets is given to the characterization of the technical condition of OPF.
An assessment of fixed assets shows how their initial cost decreases or increases, what depreciation is, as well as the value of immobilized assets that are disposed of or received.