Types of running-in and its effect on wear. Types of defects and wear of car parts. Types of wear of parts. a) initial stage

A significant share of the enterprise's costs is the costs associated with the use of machinery, equipment, production facilities. Their use has a characteristic feature: unlike material resources, they are not consumed in one production cycle. Capital resources last for years and are subject to wear and tear.

Equipment wear is a loss in cost and performance. Depreciation can occur due to many reasons: aging of equipment, loss of its competitiveness, etc. Today, the fight against wear and the extension of the service life of equipment is a very urgent task.

Depreciation in the economic sense means the loss of equipment value during its operation. At the same time, two types of wear are distinguished: physical and moral. Physical deterioration occurs due to aging of equipment and the loss of its performance, and moral deterioration - due to the loss of competitiveness.

Physical wear and tear is the loss of fixed assets of their original use value, as a result of which they become unusable and require replacement with new funds. This is normal operational wear and tear. It is the result of past periods of operation, environmental influences and downtime. As a result of physical wear, the technical characteristics of the object deteriorate, the likelihood of breakdowns and accidents increases, and the residual service life of the object as a whole or some of its units and parts decreases. This leads to an increase in scrap, the risk of serious accidents, and the inability of machinery and equipment to meet the requirements for proper functioning. Also, production costs (materials, energy), maintenance and repair costs increase.

The physical type of wear is divided into subspecies:

1. For the reason that caused the wear, there is a distinction between wear of the first and second kind. The first type of wear is accumulated as a result of operation. Depreciation of the second kind occurs due to accidents, natural disasters, violations of operating standards, etc.

2. According to the flow time, wear is divided into continuous and emergency. Continuous is a gradual decrease in the technical and economic indicators of facilities. Emergency - wear and tear, rapidly flowing in time.

3. According to the degree and nature of the spread, wear can be global and local. Global - wear that is evenly distributed over the entire object. Local - wear that affects individual parts and units of the object.

4. Partial and complete wear is distinguished according to the depth of flow. Partial - depreciation, allowing for the repair and restoration of the object. A complete one involves replacing this object with another.

5. Whenever possible to restore lost consumer properties, wear is removable and irreparable.

6. The form of manifestation distinguishes between technical and structural wear. Structural wear is a deterioration in the protective properties of external coatings and an increase in fatigue of the main parts and components of equipment, which increases the likelihood of emergencies. Technical wear is wear, which is expressed in a decrease in the actual values of technical and economic parameters in comparison with the standard or passport values.

The decrease in the value of capital goods can be associated not only with the loss of their consumer qualities. In such cases, they talk about obsolescence.

Obsolescence is understood as a decrease in the cost of equipment and other fixed assets before the end of their service life due to a decrease in the cost of their reproduction, as new types of fixed assets begin to be produced cheaper, have higher productivity and are technically more perfect. Therefore, the use of obsolete machines and equipment becomes economically unprofitable as a result of their low productivity and high cost.

The time of onset of obsolescence and its degree are determined by the influence of many factors. First of all, these are the features and scale of production. Machines and equipment, the use of which becomes unprofitable in some production conditions, can be successfully used in others. In this case, we can talk about partial obsolescence of the equipment. Losses from partial obsolescence can be eliminated as a result of modernization and reconstruction of equipment, as well as using it for work where it remains cost-effective.

Losses from complete obsolescence are eliminated only by replacing obsolete machinery and equipment with new, more advanced and economically viable ones. Sometimes improving existing equipment and machinery is more effective than replacing it. Therefore, a more rational way to reduce obsolescence is to modernize machinery and equipment.

There are two forms of obsolescence.

Obsolescence of the first kind is due to an increase in the efficiency of the production of capital goods. It is caused by the appearance of similar, but cheaper means of labor.

Obsolescence of the second kind is the deterioration of fixed assets due to the creation of new, more productive and perfect equipment.

To assess the degree of physical wear and tear, the following assessment methods are used:

An expert method based on a survey of the actual technical condition of the object;

A method of analyzing the service life based on a comparison of the actual and standard equipment service life.

During the functioning of production mechanisms, processes occur that relate to a gradual decrease in their working properties and a change in the characteristics of units and parts. The fact is that after a certain period of time, they can lead to serious damage or a complete stop of the equipment. In order to avoid negative economic consequences, enterprises, as a rule, organize the process of competently managing wear and tear separately, and also update their fixed assets in a timely manner.

Wear concept

Today, wear (aging) is commonly understood as a gradual decrease in the operational properties of assemblies, products and production mechanisms as a result of changes in their sizes, shapes, or physicochemical characteristics. It should be noted that wear and types of wear that exist today appear and accumulate during operation. There are a number of factors that determine the rate at which equipment ages. So, the following points usually have a negative effect:

Friction.
Temperature conditions (extreme - in particular).
Periodic, impulse or static loads of mechanical action and so on.

It should be noted that almost all types of equipment wear can be slowed down. To do this, it is advisable to rely on the following factors:

Constructive decisions.
Compliance with the rules of operation.
Use of high quality and modern lubricants.
Timely scheduled preventive repairs, maintenance.

As a result of all types of wear and tear of fixed assets, a decrease in performance, the consumer value of equipment or production mechanisms also decreases. It is important to add that the degree and rate of wear are determined by means of friction conditions, loads, material characteristics. In addition, the design features of the equipment play an important role.

Wear types

The classification of wear today is quite extensive. So, for a complete understanding, it is advisable to initially consider the information briefly, and then delve into the details. The aging category is subdivided into actual wear and tear, which is accompanied by a change in the characteristics of the object; functional wear caused by the development of new technologies; external wear caused by external factors. The first two types of depreciation of fixed assets are classified as removable and irreparable. In addition, the first group is subdivided, according to the reasons that caused the aging of equipment, into wear of the first kind (accumulates as a result of normal operation) and wear of the second kind (accumulates due to accidents, natural disasters and other negative factors). Judging by the flow time, then in the same group it is customary to distinguish continuous (technical and economic indicators decrease gradually) and emergency (instantaneous in time, for example, as a result of a cable breakdown or an industrial accident) wear.

The second group, that is, this type of depreciation of fixed assets as functional, is classified into moral (the main reason in this case is a change in the characteristics of products similar to this one, as well as a reduction in the cost of their production) and technological (the key reason is a change in the cycle, in which, by tradition includes this object, in terms of technology) wear. In turn, obsolescence, based on cost items, changes in the structure of which led to wear and tear, is subdivided into aging due to excess capital expenditures; obsolescence due to extremely high operating costs; aging due to low levels of ergonomics and ecology.

It is important to note that external wear can only be irreparable. So, then let's move on to the analysis of certain types of equipment wear, which should be given close attention.

By the nature of external influences

Depending on the characteristics of external influences on equipment materials, it is customary to distinguish the following types of aging:

Abrasive wear of objects. We are talking about damage to the surface of mechanisms or products by small particles of materials from other equipment. This variety is especially characteristic in conditions of increased dustiness of production mechanisms. For example, when working in the mountains, at a construction site, when producing materials or performing agricultural operations.
Cavitation, which is caused by the explosive collapse of gas bubbles in a liquid medium.
Adhesive type of physical wear.
Oxidative aging. It usually occurs as a result of chemical reactions.
Thermal wear.
The type of wear is fatigue. It usually occurs when the structure of the material changes.

Depreciation and amortization

We figured out what types of wear are currently known. It is worth noting that the classification of the types of aging in accordance with the physical phenomena that cause it in the microcosm is in any case supplemented by the systematization associated with macroscopic consequences for economic life. So, in financial analytics and accounting, the concept of depreciation, which reflects the physical aspect of phenomena, is closely related to the economic term of equipment depreciation. Depreciation should be understood as a decrease in the cost of production mechanisms as they age, and the attribution of a part of this decrease to the cost of a manufactured product. The main purpose here is the accumulation of funds on special depreciation accounts for the purchase of new equipment of production value or partial improvement of the old one.

Physical deterioration

The types of wear, depending on the causes and consequences, are divided into economic, functional and physical. In the case of the latter, we are talking about the direct loss of design characteristics and properties of a piece of equipment during its operation. It is worth noting that such a loss can be partial or complete. In the first case, production mechanisms are subject to restoration, repair, which returns the original features of the products. If the equipment is fully depreciated, it is subject to write-off. In addition to the power classification, physical wear is generic:

The first kind: production mechanisms wear out in the process of planned use in compliance with all standards and rules established by the manufacturer.
The second kind: changes in the characteristics of equipment due to improper operation or exposure to force majeure factors.
Emergency wear: a hidden change in the characteristics of an object leads to an emergency failure of it, which happens suddenly. In this connection, a disaster may occur at the enterprise, for example.

It should be added that the listed types are applicable not only to the equipment as a whole, but also to its individual components (units, parts).

Functional wear

It is important to know that functional aging reflects the process of obsolescence of fixed assets. We are talking about the appearance on the market of the same type, but more economical, productive and safe to use equipment. The production machine in the physical sense can be quite serviceable. It manufactures products, however, the use of new technologies or modern models that periodically appear on the market makes the use of obsolete objects unprofitable in an economic sense. It must be borne in mind that functional wear has its own classification:

Partial aging: the machine is not profitable for a complete production cycle, but it is quite suitable for a limited number of operations.
Complete aging: any use of the machine results in damage. In this case, the piece of equipment must be dismantled and discarded.

The classification is also known in accordance with the factors that caused functional wear:

Obsolescence (today there are three types of obsolescence, depending on the causes that caused it, discussed in the previous chapters) implies the availability of identical, but more advanced, technologically modern models.
Technological wear implies the development of fundamentally different technologies for the production of a similar product. It is important to add that this type of wear, one way or another, leads to the need to change the entire technological chain, provided that the composition of fixed assets is completely or partially renewed.

It should be noted that due to the emergence of new technology, the composition of the equipment, as a rule, is reduced, and the labor intensity decreases.

Economic wear and tear

In addition to temporary, physical and natural factors, the following economic factors indirectly affect the preservation of the original properties of equipment:

Falling demand for manufactured products.
Inflation processes. Prices for labor resources, raw materials and components for equipment used for production purposes are growing, but there is no proportional increase in prices for the final product.
Competitive price pressure.
Fluctuations in prices in the commodity market, not related to inflation.
An increase in the cost of credit-related services that are used for operational work or for the purpose of updating fixed assets.
Legal restrictions on the use of equipment that does not meet environmental standards.

Causes of wear

It should be understood that the types and causes of wear on parts are related. Next, we will consider the main reasons, as well as ways to determine the wear of equipment, production mechanisms and products. It should be noted that in order to identify the causes and degree of aging, a commission for fixed assets is formed and works at each enterprise. Today, the wear of production mechanisms is determined by one of the following methods:

Through observation, which includes visual inspection, as well as a set of tests and measurements.
By the period of operation. It should be borne in mind that it is calculated as the ratio of the actual use life to the normative one. The value of this ratio is the percentage of wear.
Through an integrated assessment of the state of the production facility, which is carried out using special scales and metrics.
Through direct measurement in monetary terms. In this case, the cost of a new, similar fixed asset unit is compared with the repair costs associated with the restoration of the old one.
With the help of profitability further application. We are talking about assessing the decline in income, while taking into account the actual costs associated with the restoration of performance, compared with income in theory.

It should be added that the final choice related to a certain methodology is made by the commission on the assets of the main fund. At the same time, she is guided by regulatory documentation, as well as the availability of initial information.

Methods for accounting for equipment wear

Further, it is advisable to move on to the final aspect of such a broad topic as the wear of production mechanisms, equipment, products and their individual components. Depreciation deductions, which are intended to compensate for the aging processes of equipment, can now also be determined using a number of methods:

Proportional or linear calculation.
Decreasing balance method.
The calculation made in accordance with the period of production use.
Calculation carried out according to the volume of the released product.

It is important to know that the choice of a specific technique is realized during the formation or deep reorganization of the structure. It is obligatory fixed in the accounting policy of the enterprise. Operation of production mechanisms, equipment and assorted products in accordance with generally accepted rules and regulations, as well as sufficient and timely deductions to depreciation funds, one way or another, allow organizations to maintain economic and technological efficiency at a competitive level. As a result, structures can continuously bring joy to their consumers with quality commercial products at reasonable prices.

Conclusion

So, we examined a fairly broad category of costs in terms of classification, its content and main features. In addition, we analyzed the causes of wear and how it is estimated, as well as accounting. As it turned out, there are a lot of accounting techniques, and all of them are fundamentally different, have their own advantages and disadvantages. In conclusion, it should be added that today on the territory of the Russian Federation, the development of the real area of the economy is becoming one of the most important tasks. Nevertheless, it has to be solved at a difficult time. Depreciation of industrial equipment today reaches 78%, and borrowed funds are extremely expensive. That is why the relevant government agencies are working hard to generate resources that can help restore and further modernize the industrial sector in the country.

All parts lose their original characteristics during operation. The reason for this is WEARING - the process of changing parts, as a result of which the mechanism loses its original properties.

Visual signs of wear: changes in the size and structure of the surfaces of parts.

Wear types of parts

Changing the characteristics of used parts is a process that results from their interaction and use. Some of the changes occur even during normal operation of the mechanisms. Such changes are called NATURAL and are set when the node is started.

2 types of unnatural wear of parts:

NORMAL

It is the result of improper operation, installation violations. Leads to gradual equipment failures and deterioration of the technical condition of the object.

EMERGENCY

As the numerical values of normal wear and tear grow, objects and mechanisms become completely unusable.

Factors that affect the rate of wear:

Mechanism design
Precision and cleanliness of processing
Strength of the material of a specific part and in contact with it
Grease quality
Operating conditions of the unit (regularity, nature of the load, temperature conditions, pressure)
Regular maintenance

Causes of wear of parts

All reasons can be grouped into 3 groups:

Physical / mechanical

It is a consequence of high loads and the effect of the frictional force of one part on another. The contacting parts are abraded and cracks, snags, roughness appear on their surfaces.

Thermal / Molecular Mechanical

Parts that work together experience overheating due to high speeds and specific pressures. Due to a sharp increase in temperature, the seizure and subsequent destruction of the molecular bonds of the particles inside the metal occurs. Parts warp and melt.

Chemical / corrosive

It is observed on the surface of metal parts as a result of exposure to water, air, chemicals. The processes of corrosion and corrosion of the metal take place. To avoid this, it is recommended to use.

It should be understood that the cause of wear and tear of parts is not one single factor, but several interrelated ones.

How to restore worn parts?

The main methods for restoring parts:

Restoration by mechanical and locksmith processing

Suitable for parts with flat mating surfaces. The worn-out place is processed (grinded, grinded, etc.) and transferred to the next size. Machining is used separately and as a final step in other methods.

Refurbishment by welding and surfacing

The size of damaged parts is restored by surfacing with strong metals.

Restoration of a part by metallization

The size of the worn part is restored by applying molten metal with a thin (from 0.03 mm) and thick (over 10 mm) layer.

Electroplating (chromium plating)

The application of chromium in a thin layer (up to 1 mm) provides resistance to mechanical abrasion. The method is similar to metallization, but less versatile. Remanufactured parts do not withstand dynamic loads.

Strengthening and bonding with plastic

Plastics make it possible to obtain fixedly connected assemblies, as well as to stop wear of parts. Unlike previous methods, plastic and non-metallic parts are subject to plastic restoration. The cost of repairs with plastics is significantly lower. With the help of modern materials for casting, it is possible to restore a part of complex and non-standard geometry.

Wear concept

Friction.
Temperature conditions (extreme - in particular).
Periodic, impulse or static loads of mechanical action and so on.

It should be noted that almost all types of equipment wear can be slowed down. To do this, it is advisable to rely on the following factors:

Constructive decisions.
Compliance with the rules of operation.
Use of high quality and modern lubricants.
Timely scheduled preventive repairs, maintenance.

Wear types

It is important to note that external wear can only be irreparable. So, then let's move on to the analysis of certain types of equipment wear, which should be given close attention.

By the nature of external influences

Depending on the characteristics of external influences on equipment materials, it is customary to distinguish the following types of aging:

Abrasive wear of objects. We are talking about damage to the surface of mechanisms or products by small particles of materials from other equipment. This variety is especially characteristic in conditions of increased dustiness of production mechanisms. For example, when working in the mountains, at a construction site, when producing materials or performing agricultural operations.
Cavitation, which is caused by the explosive collapse of gas bubbles in a liquid medium.
Adhesive type of physical wear.
Oxidative aging. It usually occurs as a result of chemical reactions.
Thermal wear.
The type of wear is fatigue. It usually occurs when the structure of the material changes.

Depreciation and amortization

Physical deterioration

The first kind: production mechanisms wear out in the process of planned use in compliance with all standards and rules established by the manufacturer.
The second kind: changes in the characteristics of equipment due to improper operation or exposure to force majeure factors.
Emergency wear: a hidden change in the characteristics of an object leads to an emergency failure of it, which happens suddenly. In this connection, a disaster may occur at the enterprise, for example.

It should be added that the listed types are applicable not only to the equipment as a whole, but also to its individual components (units, parts).

Functional wear

Partial aging: the machine is not profitable for a complete production cycle, but it is quite suitable for a limited number of operations.
Complete aging: any use of the machine results in damage. In this case, the piece of equipment must be dismantled and discarded.

The classification is also known in accordance with the factors that caused functional wear:

Obsolescence (today there are three types of obsolescence, depending on the causes that caused it, discussed in the previous chapters) implies the availability of identical, but more advanced, technologically modern models.
Technological wear implies the development of fundamentally different technologies for the production of a similar product. It is important to add that this type of wear, one way or another, leads to the need to change the entire technological chain, provided that the composition of fixed assets is completely or partially renewed.

It should be noted that due to the emergence of new technology, the composition of the equipment, as a rule, is reduced, and the labor intensity decreases.

Economic wear and tear

In addition to temporary, physical and natural factors, the following economic factors indirectly affect the preservation of the original properties of equipment:

Falling demand for manufactured products.
Inflation processes. Prices for labor resources, raw materials and components for equipment used for production purposes are growing, but there is no proportional increase in prices for the final product.
Competitive price pressure.
Fluctuations in prices in the commodity market, not related to inflation.
An increase in the cost of credit-related services that are used for operational work or for the purpose of updating fixed assets.
Legal restrictions on the use of equipment that does not meet environmental standards.

Causes of wear

Through observation, which includes visual inspection, as well as a set of tests and measurements.
By the period of operation. It should be borne in mind that it is calculated as the ratio of the actual use life to the normative one. The value of this ratio is the percentage of wear.
Through an integrated assessment of the state of the production facility, which is carried out using special scales and metrics.
Through direct measurement in monetary terms. In this case, the cost of a new, similar fixed asset unit is compared with the repair costs associated with the restoration of the old one.
With the help of profitability further application. We are talking about assessing the decline in income, while taking into account the actual costs associated with the restoration of performance, compared with income in theory.

Methods for accounting for equipment wear

Proportional or linear calculation.
Decreasing balance method.
The calculation made in accordance with the period of production use.
Calculation carried out according to the volume of the released product.

Conclusion

Depreciation is a technical and economic concept that expresses a decrease in the degree of further serviceability or a decrease in the consumer attractiveness of certain properties of an object over time.

The concept of "depreciation" used in valuation practice must be distinguished from the concept of "depreciation" used in accounting.

On an estimated basis, depreciation is expressed as an impairment of the value of the equipment as new due to accumulated depreciation at the date of the measurement.

Depreciation in accounting is the process of allocating the initial costs associated with the purchase of equipment over the entire service life without determining its present value.

In the assessment, depreciation is considered as the main factor in determining the present value (the cost of possible realization), regardless of its original cost.

So, when calculating the cost of an appraised object using the cost method, the appraisal process boils down to determining the cost of equipment as new and then accounting for impairment. Determination of depreciation is also necessary when calculating the cost of equipment using the comparative analysis of sales to adjust the value obtained from analogs for the degree of depreciation. The income method does not require the calculation of depreciation, since the latter is taken into account indirectly when forecasting income from its operation. At the same time, functional and economic depreciation can also be taken into account indirectly - through the prices of analogs (these types of depreciation apply simultaneously to all similar objects), and physical depreciation should be taken into account directly, since it depends on the operating conditions of specific equipment. Identification of signs of physical, functional and economic depreciation in the object being evaluated indicates the presence of total accumulated (aggregate) depreciation. All components of the cumulative wear are divided into removable (elimination of which is physically possible and economically feasible) and irreparable. In this case, the economic feasibility lies in the fact that the cost of eliminating wear should increase the cost of the machine in

in general and, of course, do not exceed the cost of the equipment as new.

Physical deterioration is a deterioration of the originally laid down technical and economic parameters due to natural wear of both the equipment as a whole and individual components during operation, as well as under the influence of the environment.

Physical wear and tear are subdivided into several subspecies.

Physical wear of the first kind is called wear that has accumulated as a result of normal (in accordance with technical conditions) operation.

Depreciation of the second kind occurs due to natural disasters, accidents, violations of operating rules, etc.

Continuous wear is a gradual decrease in technical and economic indicators as a result of operation.

Accidental wear is an instantaneous wear, such as a broken alternator drive belt in a car. Accidental wear is a consequence of gradually accumulating latent wear, which does not directly affect the performance of the equipment, but over time increases the likelihood of emergency wear.

For most machines, the manufacturer sets a standard service life, i.e.

The period of normal operation of the equipment, in which the values of the main pricing parameters (GPC) do not go beyond the permissible limits, which affects productivity, accuracy and other indicators, and also leads to an increase in operating costs.

Depending on the stage of the life cycle of the assessed machine (degree of wear), the corresponding type of appraised value is determined: market, utilization or scrap. The scrap cost can also have a negative value due to the excess of the cost of selling a completely worn-out machine over the cost of the scrap itself.

Physical wear and tear can be determined both for the machine as a whole and for its individual components. The non-linearity of cost versus wear is also due to the fact that any machine has short- and long-lived components. A long-lived component is a component whose life cycle is comparable to the life cycle of a machine as a whole, for example, a machine bed; if the life cycle of a machine and its component is incomparable, the latter is considered to be short-lived.

There are direct and indirect methods for determining physical wear and tear. Direct methods include accurate methods for determining wear, based on inspection of equipment and measurement of various

its parameters; to indirect - methods based on the inspection of property, the study of the conditions of its operation and regulatory data.

The method of direct determination of wear (observation method) is carried out using technical diagnostics with the direct participation of maintenance personnel. In this case, measurements are made not only of the main technical, but also of the necessary indirect parameters of the product. For example, when testing certain types of technological equipment, the minimum and maximum spindle speed, beating diameter, power consumption, vibration force of various units at different degrees of loading, etc. are measured. , the percentage of physical wear of both individual components and the product as a whole is determined. This method is rarely used by appraisers.

The rest of the methods for determining physical wear and tear are indirect.

The aggregate assessment of the technical condition is one of the indirect methods for the preliminary assessment of wear. When using this method, you can describe an object both element-wise and enlarged. After inspecting the object and describing its technical condition, it is advisable to use special rating scales, an example of which is presented in table. 38.3

Table 38.3

Special grading scales Physical

wear,% Assessment of the technical condition General characteristics of the technical condition 0-5 New New, only installed equipment 6-20 Very good Equipment that was in short-lived and normal operation 21-40 Very good - good Used equipment after routine repair 41- 60 Good -satisfactory Used equipment requiring simple maintenance 61-80 Satisfactory-unsatisfactory Equipment requiring major repairs 81-100 Scrap, scrap Unsuitable for operation 1 Sapritsky E.B. Decree op.

Iphiz (%) = J ™ _ ^ L ^ IOO.

It should be noted that this method for determining wear is indicative. In any case, it is necessary to take into account the cost of replacing worn out units and parts, as well as other possibilities for modernizing outdated equipment.

The lifetime method consists of analyzing the age / standard service life (NSS) ratio of the equipment.

Depending on the operating conditions, chronological age (XB) can be indicated in the numerator, i.e. the period of time that has elapsed from the date the object was put into operation until the date of assessment (Texpl), or the effective age (EW), expertly determined by the appraiser, based on an assessment of the appearance, technical condition, economic factors affecting the value of the object.

EV corresponds to the physical condition of the object and takes into account the degree of liquidity. Depending on the intensity of exploitation, the EV can be less than the CV, be equal to it or exceed it and is calculated as follows:

EV = Target Life - Remaining Life. Basic formula for calculating physical depreciation:

T, ^ or EV, HSS

The method of "direct monetary measurement" consists in calculating the costs of replacing (repairing) individual elements of equipment and the machine as a whole in monetary terms, accounting for which would bring the residual value of the assessed machine closer to its replacement value. These costs represent disposable physical wear and tear. Fatal depreciation is the difference between the cost of reproduction (excluding depreciation) and the sum of the residual value and removable depreciation, all other things being equal.

Physical wear and tear in percentage terms can be determined by means of the following ratio:

(Repair cost / New car cost) 100 =% physical. wear and tear.

The productivity loss method allows you to calculate physical wear based on a comparison of the productivity or other main parameter of the evaluated machine at the start of operation and at the time of assessment:

Ifiz (%) = 100 ((Pne - Pmo) / Pne) k "

where Pne is the performance of the evaluated machine at the beginning of operation; - the performance of the evaluated machine on

moment of assessment; Kc is a power factor that takes into account the nonlinear nature of the dependence of the cost change on the change in the GCP value (in this case, productivity). This coefficient can be determined by calculation or borrowed from technical literature.

In addition to the considered methods for calculating physical depreciation, the latter can be estimated by a decrease in profitability from operation. Given the limited application of the income approach when evaluating individual machines, this method for determining physical wear and tear is not widespread. Calculations are carried out according to the formula

ifiz (%) = yuo (/ „- / mo) // ne,

where / is the net income from the evaluated machine at the beginning of operation; / is the net income from the appraised machine at the time of appraisal.

Functional wear is expressed by a decrease in the consumer attractiveness of various qualities of a machine, due to the development of new technologies in the production of similar equipment, and leads to its depreciation. Based on the reasons for this type of wear, they distinguish moral and technological wear.

Obsolescence - arises, as a rule, due to the improvement of technical and economic parameters or design solutions in the production of similar equipment. Obsolescence can be divided into subtypes based on the nature of the impairment:

Depreciation due to excess capital expenditures. The production of a new, more perfect machine is cheaper than reproduction of an obsolete one. This subspecies of obsolescence can be measured in value terms by the difference between the cost of reproduction and the cost of replacement, calculated for the same object, excluding depreciation;

Depreciation due to excess operating costs. Modern analogues are characterized not only by cheaper manufacturing, but also by much lower resource consumption during operation compared to obsolete machines. Depreciation due to excess operating costs can be measured by capitalizing on excess operating costs.

Obsolescence caused by slight differences in GPC values of compared machines can be measured as follows.

Example 38.2. The productivity of the new machine is 60 units. for a certain period of time, and morally obsolete - only 55 units. over the same period. Moral deterioration will be: (60 - 55) / 55 100 = 9%.

Technological wear is caused by the improvement of the structure of the technological cycle, i.e. changes in the composition and number of links in the technological chain.

Example 38.3. For a car produced to replace the old one, 25 sq. m area, not 30 sq. m as for the old evaluated car. The technological wear of the machine being evaluated will be: (30 - - 25) / 30 100 = 17%. As a rule, the manager will strive to increase productivity by 1 sq. m of production area and, consequently, the purchase of more compact equipment.

Economic depreciation is the impairment of equipment due to the negative impact of the following external factors:

Reduced demand for certain types of products (or overproduction);

High competition in the production of similar machines;

Changes in the structure of commodity markets;

Inflation, leading to an increase in the costs of raw materials, energy resources and labor, not provided by a corresponding increase in prices for manufactured products;

High interest rates on targeted bank loans, which complicate the renewal of the machine park;

Legal restrictions on the operation of certain types of machines caused by the current environmental regulations, etc.

Depending on the reasons given, external wear can be determined by the lifetime method or by measuring the reduction in equipment utilization. To assess the economic depreciation, the method of paired sales can also be used, in which two comparable objects are compared, one of which has signs of external depreciation, and the other does not. The difference in sales prices (all other things being equal) is interpreted as external (economic) depreciation.