Course detail

Valuation of Movable Property and Companies

ÚSI-EROMPAcad. year: 2018/2019

Subject is aimed at problems of evaluation of movable property and companies.

Learning outcomes of the course unit

Students gain basic knowledge from the field of evaluation of movable property and companies.

Prerequisites

Knowledge of terminology and general principles pro property evaluation is required.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Not applicable.

Planned learning activities and teaching methods

Teaching is carried out through lectures that consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions.

Assesment methods and criteria linked to learning outcomes

Passing two written tests is a condition for achieving granted credit

Language of instruction

Czech

Work placements

Not applicable.

Course curriculum

1. Basic principles of property evaluation.
2. Introduction to the evaluation of vehicles, basic terms.
3. Evaluation of vehicles, determination of the technical value, amortization scale, determination of new price of a vehicle, calculation of time and common price.
4. Determination of material detriment to the vehicle, estimation of repairs influence.
5. Evaluation of machines, estimation of technical condition of machine, amortization scale, determination of the new price of the machine, time and common price.
6. Evaluation of files of objects of minute movable property, objects in use, objects in reserve, evaluation of the reserve, etc.
7. Characteristics of the company as the object of evaluation. Differences between real estate evaluation, evaluation of movable property and evaluation of companies. Reasons for evaluation of company.
8. Basic data for evaluation of company.
9. Procedure at evaluation of company.
10. Specificity of methods for evaluation of company.
11. Property methods of evaluation of company.
12. Income methods, calculation of rate of interest in evaluation of company.
13. Combined methods of evaluation, methods of market comparison.

Aims

Goal of this course is to deepen students’ knowledge from the field of evaluation of property with knowledge of basic principles and procedures used in evaluation of selected sorts of movable property (machines and motor vehicles) and evaluation of companies.

Specification of controlled education, way of implementation and compensation for absences

No.

Classification of course in study plans

  • Programme REI_P Master's, 2. year of study, summer semester, 2 credits, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

E-learning texts

KLEDUS, R. Oceňování movitého majetku. Brno: Vysoké učení technické v Brně, Ústav soudního inženýrství, 2014. ISBN: 978-80-214-5040- 0. (cs)