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Define the value question and assemble reliable evidence before requesting an appraisal. A percentage-of-new-price table is not a substitute for a market-supported conclusion.
Methodology reviewed: 3 October 2026
Purchase, sale, finance, insurance, tax, accounting, dispute or internal planning
Market value, fair value, orderly liquidation or another defined basis
In continued use, installed, removed, ex-site or forced liquidation
The specific date at which the conclusion applies
Individual machine, line, fleet, tooling, software, spares and installation
The parties authorised to rely on the report
| Approach | Use | Key limitation |
|---|---|---|
| Market approach | Compares attributable transactions or listings for sufficiently similar equipment | Weak when comparables differ materially or completed prices are unavailable |
| Cost approach | Starts with current replacement cost and deducts physical, functional and economic obsolescence | Sensitive to replacement specification and unsupported depreciation assumptions |
| Income approach | Values cash flow attributable to the asset where it can be separated and forecast | Often unsuitable for a standalone machine whose income depends on the wider operation |
