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Valuation of functional depreciation of freight cars

Journal: Economics Bulletin of The National Mining University (Vol.52, No. 52)

Publication Date:

Authors : ; ;

Page : 140-145

Keywords : valuation of property; freight cars functional depreciation; cost of replacement; fair value; fixed assets revaluation;

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The presence of rolling stock of legacy railroad engines and railcars demands the determination of functional depreciation in relation to modern similar objects. The methodological approach to the development of the evaluation of the freight cars functional depreciation is presented taking into account the operation of rolling stock in the uniform process conditions of transportation.

Last modified: 2016-04-19 21:49:08