{"id":3091,"date":"2023-02-20T09:40:37","date_gmt":"2023-02-20T00:40:37","guid":{"rendered":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/?p=3091"},"modified":"2023-03-23T09:04:45","modified_gmt":"2023-03-23T00:04:45","slug":"%e5%8b%95%e7%94%a3%e8%a9%95%e4%be%a1%e7%b2%be%e9%80%9a%e8%80%85%e3%81%b8%e3%81%ae%e9%81%93%e3%81%ae%e3%82%8a-%e3%80%80%e5%8b%95%e7%94%a3%e8%a9%95%e4%be%a1%e3%81%ae%e7%94%a8%e8%aa%9e%e9%9b%86","status":"publish","type":"post","link":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-3091.html","title":{"rendered":"-\u52d5\u7523\u8a55\u4fa1\u7cbe\u901a\u8005\u3078\u306e\u9053\u306e\u308a-\u3000\u52d5\u7523\u8a55\u4fa1\u306e\u7528\u8a9e\u96c6"},"content":{"rendered":"<p>\u52d5\u7523\u8a55\u4fa1\u306e\u7cbe\u901a\u8005\u3078\u306e\u9053\u306e\u308a\u306f\u307e\u3060\u307e\u3060\u5148\u306f\u9577\u3044\u3067\u3059\u304c\u3001\u52d5\u7523\u8a55\u4fa1\u4eba\u304c\u4f7f\u7528\u3059\u308b\u5171\u901a\u8a00\u8a9e\u3067\u3042\u308a\u3001\u5b9f\u969b\u306b\u52d5\u7523\u8a55\u4fa1\u66f8\u3067\u3082\u8a18\u8f09\u3057\u3066\u3044\u308b\u7528\u8a9e\u306b\u3064\u3044\u3066\u3001\u4eca\u56de\u306f\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u51fa\u5178\u5143\u306f\u3001ASA\u8a8d\u5b9a\u8cc7\u7523\u8a55\u4fa1\u58eb\uff08\u6a5f\u68b0\u8a2d\u5099\uff09\u306e\u8cc7\u683c\u8b1b\u5ea7\u30c6\u30ad\u30b9\u30c8(ME201\uff5eME204\u3001\u65e5\u672c\u8a9e\u7248JaSIA\u8a33)\u304a\u3088\u3073ASA\u520a\u300cValuing Machinery and Equipment (The Fundamentals of Appraising Machinery and Technical Assets 4th edition)\u300d\u3067\u3059\u3002<!--more--><\/p>\n<blockquote>\n<h2>\u52d5\u7523\u306e\u4e3b\u306a\u7a2e\u985e<\/h2>\n<div class=\"box\">\n<h3>\u6a5f\u68b0\uff08Machinery\uff09<\/h3>\n<p>\u88fd\u54c1\u3092\u751f\u307f\u51fa\u3059\u3001\u307e\u305f\u306f\u6750\u6599\u3084\u90e8\u5206\u88fd\u54c1\u306e\u72b6\u614b\u3092\u4f55\u3089\u304b\u306e\u5f62\u3067\u5909\u3048\u308b\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u901a\u5e38\u96fb\u52d5\u306e\u6a5f\u68b0\u88c5\u7f6e\u3092\u7db2\u7f85\u3059\u308b\u7528\u8a9e\u3067\u3042\u308b\u3002<\/p>\n<h3>\u8a2d\u5099\uff08Equipment\uff09<\/h3>\n<p>\u64cd\u4f5c\u3084\u6d3b\u52d5\u306b\u4f7f\u7528\u3055\u308c\u308b\u3042\u3089\u3086\u308b\u6a5f\u68b0\u53ca\u3073\u4ed6\u306e\u5168\u3066\u306e\u88c5\u7f6e\u3084\u5668\u5177\u304c\u542b\u307e\u308c\u308b\u3002\u3088\u3063\u3066\u3001\u5168\u3066\u306e\u6a5f\u68b0\u306f\u8a2d\u5099\u3067\u3042\u308b\u304c\u3001\u5168\u3066\u306e\u8a2d\u5099\u304c\u6a5f\u68b0\u3067\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/p>\n<h3>\u4ec0\u5668\uff08Furniture\uff09<\/h3>\n<p>\u4e8b\u696d\u306e\u88dc\u52a9\u7684\u6a5f\u80fd\u306b\u304a\u3044\u3066\u7528\u3044\u3089\u308c\u308b\u7279\u5b9a\u30bf\u30a4\u30d7\u306e\u8a2d\u5099\u3067\u3042\u308b\u3002\u30b9\u30bf\u30c3\u30d5\u3084\u5fc5\u8981\u3068\u306a\u308b\u4fdd\u7ba1\u65bd\u8a2d\u306e\u305f\u3081\u306b\u3001\u4fbf\u5229\u3067\u52b9\u7387\u7684\u306a\u4f5c\u696d\u5834\u3092\u63d0\u4f9b\u3059\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h3>\u5b9a\u7740\u7269\uff08Fixture\uff09<\/h3>\n<p>\u4e0d\u52d5\u7523\u306b\u4ed8\u7740\u307e\u305f\u306f\u53d6\u308a\u4ed8\u3051\u3089\u308c\u3001\u4e0d\u52d5\u7523\u306e\u4e00\u90e8\u3092\u69cb\u6210\u3059\u308b\u52d5\u7523\u3067\u3042\u308b\u3002\u7167\u660e\u3084\u7d66\u6392\u6c34\u8a2d\u5099\u3068\u3044\u3063\u305f\u5efa\u7269\u69cb\u6210\u90e8\u5206\u3092\u542b\u3080\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<h3>\u55b6\u696d\u7528\u5b9a\u7740\u7269\uff08Trade fixture\uff09<\/h3>\n<p>\u55b6\u696d\u307e\u305f\u306f\u4e8b\u696d\u3092\u55b6\u3080\u76ee\u7684\u306e\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u5b9a\u7740\u7269\u3067\u3042\u308b\u3002\u5c0f\u58f2\u696d\u3067\u306f\u5546\u54c1\u306e\u9673\u5217\u7528\u306b\u8a2d\u8a08\u3055\u308c\u305f\u4ec0\u5668\u307e\u305f\u306f\u5b9a\u7740\u7269\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u8a55\u4fa1\u58eb\u306f\u3001\u55b6\u696d\u7528\u5b9a\u7740\u7269\u306b\u95a2\u308f\u308b\u5730\u65b9\u6cd5\u53ca\u3073\u6163\u7fd2\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\n<\/p><\/div>\n<h2>\u4fa1\u5024\u306e\u5b9a\u7fa9<\/h2>\n<div class=\"box\">\n<h3>\u65b0\u898f\u518d\u751f\u7523\u30b3\u30b9\u30c8\uff08Reproduction Cost New\uff09<\/h3>\n<p>\u540c\u4e00\u307e\u305f\u306f\u6975\u3081\u3066\u985e\u4f3c\u3057\u305f\u6750\u6599\u3092\u7528\u3044\u3066\u8cc7\u7523\u306e\u65b0\u898f\u6a21\u9020\u54c1\u3092\u518d\u751f\u7523\u3059\u308b\u305f\u3081\u306e\u7279\u5b9a\u65e5\u306b\u304a\u3051\u308b\u73fe\u5728\u30b3\u30b9\u30c8\u3067\u3042\u308b\u3002<\/p>\n<h3>\u65b0\u898f\u518d\u8abf\u9054\u30b3\u30b9\u30c8\uff08Replacement Cost New\uff09<\/h3>\n<p>\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u3068\u6700\u3082\u540c\u7b49\u306b\u8fd1\u3044\u52b9\u7528\u3092\u6709\u3059\u308b\u540c\u69d8\u306e\u65b0\u898f\u8cc7\u7523\u306e\u7279\u5b9a\u65e5\u306b\u304a\u3051\u308b\u73fe\u5728\u30b3\u30b9\u30c8\u3067\u3042\u308b\u3002<\/p>\n<h3>\u516c\u6b63\u5e02\u5834\u4fa1\u5024\uff08Fair Market Value\uff1aFMV\uff09<\/h3>\n<p>\u81ea\u767a\u7684\u306a\u8cb7\u3044\u624b\u3068\u81ea\u767a\u7684\u306a\u58f2\u308a\u624b\u304c\u3044\u305a\u308c\u3082\u58f2\u8cb7\u3092\u5f37\u8981\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u307e\u305f\u53cc\u65b9\u304c\u3042\u3089\u3086\u308b\u95a2\u9023\u4e8b\u5b9f\u3092\u719f\u77e5\u3057\u305f\u4e0a\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u5408\u7406\u7684\u306b\u671f\u5f85\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u516c\u6b63\u5e02\u5834\u4fa1\u5024\uff0d\u7d99\u7d9a\u4f7f\u7528\uff08FMV in Continued Use\uff09<\/h3>\n<p>\u81ea\u767a\u7684\u306a\u58f2\u308a\u624b\u3068\u81ea\u767a\u7684\u306a\u8cb7\u3044\u624b\u304c\u3044\u305a\u308c\u3082\u58f2\u8cb7\u3092\u5f37\u8981\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u307e\u305f\u53cc\u65b9\u304c\u8a2d\u7f6e\u3092\u542b\u3080\u3042\u3089\u3086\u308b\u95a2\u9023\u4e8b\u9805\u3092\u719f\u77e5\u3057\u305f\u4e0a\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u5bfe\u8c61\u8cc7\u7523\u304c\u751f\u307f\u51fa\u3059\u53ce\u76ca\u304c\u5831\u544a\u3055\u308c\u305f\u8a55\u4fa1\u4fa1\u5024\u3092\u88cf\u4ed8\u3051\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u306e\u524d\u63d0\u3067\u3001\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u5408\u7406\u7684\u306b\u671f\u5f85\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002\uff08\u6ce8\uff1a\u3053\u306e\u984d\u306b\u306f\u5f53\u8a72\u8cc7\u7523\u3092\u5341\u5206\u306b\u904b\u8ee2\u53ef\u80fd\u3068\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u901a\u5e38\u306e\u3042\u3089\u3086\u308b\u76f4\u63a5\u53ca\u3073\u9593\u63a5\u30b3\u30b9\u30c8\u304c\u542b\u307e\u308c\u308b\u3002\uff09<\/p>\n<h3>\u516c\u6b63\u5e02\u5834\u4fa1\u5024\uff0d\u53ce\u76ca\u5206\u6790\u3092\u4f34\u3046\u7d99\u7d9a\u4f7f\u7528\uff08Fair Market Value in Continued Use with an Earnings Analysis\uff09<\/h3>\n<p>\u81ea\u767a\u7684\u306a\u58f2\u308a\u624b\u3068\u81ea\u767a\u7684\u306a\u8cb7\u3044\u624b\u304c\u3044\u305a\u308c\u3082\u58f2\u8cb7\u3092\u5f37\u8981\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u307e\u305f\u53cc\u65b9\u304c\u8a2d\u7f6e\u3092\u542b\u3080\u3042\u3089\u3086\u308b\u95a2\u9023\u4e8b\u9805\u3092\u719f\u77e5\u3057\u305f\u4e0a\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u5bfe\u8c61\u8cc7\u7523\u304c\u751f\u307f\u51fa\u3059\u53ce\u76ca\u306b\u57fa\u3065\u3044\u3066\u3001\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u5408\u7406\u7684\u306b\u671f\u5f85\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002\uff08\u6ce8\uff1a\u3053\u306e\u984d\u306b\u306f\u5f53\u8a72\u8cc7\u7523\u3092\u5341\u5206\u306b\u904b\u8ee2\u53ef\u80fd\u3068\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u901a\u5e38\u306e\u3042\u3089\u3086\u308b\u76f4\u63a5\u53ca\u3073\u9593\u63a5\u30b3\u30b9\u30c8\u304c\u542b\u307e\u308c\u308b\u3002\uff09<\/p>\n<h3>\u516c\u6b63\u5e02\u5834\u4fa1\u5024\uff0d\u8a2d\u7f6e\uff08FMV Installed\uff09<\/h3>\n<p>\u81ea\u767a\u7684\u306a\u8cb7\u3044\u624b\u3068\u81ea\u767a\u7684\u306a\u58f2\u308a\u624b\u304c\u3044\u305a\u308c\u3082\u58f2\u8cb7\u3092\u5f37\u8981\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u307e\u305f\u53cc\u65b9\u304c\u8a2d\u7f6e\u3092\u542b\u3080\u3042\u3089\u3086\u308b\u95a2\u9023\u4e8b\u5b9f\u3092\u719f\u77e5\u3057\u305f\u4e0a\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u8a2d\u7f6e\u6e08\u307f\u306e\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3057\u5408\u7406\u7684\u306b\u671f\u5f85\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u516c\u6b63\u5e02\u5834\u4fa1\u5024\uff0d\u64a4\u53bb\uff08FMV Removed\uff09<\/h3>\n<p>\u81ea\u767a\u7684\u306a\u8cb7\u3044\u624b\u3068\u81ea\u767a\u7684\u306a\u58f2\u308a\u624b\u304c\u3044\u305a\u308c\u3082\u58f2\u8cb7\u3092\u5f37\u8981\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u53cc\u65b9\u304c\u3042\u3089\u3086\u308b\u95a2\u9023\u4e8b\u5b9f\u3092\u719f\u77e5\u3057\u305f\u4e0a\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u5bfe\u8c61\u8cc7\u7523\u304c\u64a4\u53bb\u3055\u308c\u5225\u306e\u5834\u6240\u306b\u79fb\u52d5\u3055\u308c\u308b\u3068\u306e\u524d\u63d0\u3067\u3001\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u5408\u7406\u7684\u306b\u671f\u5f85\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u6e05\u7b97\u4fa1\u5024\uff0d\u73fe\u72b6\u8a2d\u7f6e\u4e0b\uff08Liquidation Value in Place\uff09<\/h3>\n<p>\u7834\u7dbb\u3057\u305f\u65bd\u8a2d\u306e\u5168\u4f53\u304c\u58f2\u5374\u5b8c\u4e86\u306e\u5236\u9650\u671f\u9650\u5185\u306b\u58f2\u5374\u3055\u308c\u308b\u3068\u306e\u524d\u63d0\u3067\u3001\u5f53\u8a72\u65bd\u8a2d\u3088\u308a\u4e00\u822c\u7684\u306b\u5b9f\u73fe\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u4efb\u610f\u6e05\u7b97\u4fa1\u5024\uff08Orderly Liquidation Value\uff1aOLV\uff09<\/h3>\n<p>\u58f2\u308a\u624b\u304c\u73fe\u72b6\u6709\u59ff\u3067\u306e\u58f2\u5374\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308b\u5834\u5408\u306b\u3001\u8cb7\u3044\u624b\u3092\u898b\u3064\u3051\u308b\u5408\u7406\u7684\u306a\u671f\u9593\u304c\u3042\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3001\u6e05\u7b97\u58f2\u5374\u306b\u3088\u308a\u4e00\u822c\u7684\u306b\u5b9f\u73fe\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u5f37\u5236\u6e05\u7b97\u4fa1\u5024\uff08Forced Liquidation Value\uff09<\/h3>\n<p>\u58f2\u308a\u624b\u304c\u7dca\u6025\u306b\u73fe\u72b6\u6709\u59ff\u3067\u306e\u58f2\u5374\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308b\u5834\u5408\u306b\u3001\u9069\u5207\u306b\u516c\u793a\u3055\u308c\u5b9f\u65bd\u3055\u308c\u305f\u7af6\u58f2\u306b\u3088\u3063\u3066\u4e00\u822c\u7684\u306b\u5b9f\u73fe\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u6b8b\u5b58\u4fa1\u5024\uff08Salvage Value\uff09<\/h3>\n<p>\u5225\u306e\u5834\u6240\u3067\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u64a4\u53bb\u3057\u305f\u8cc7\u7523\u5168\u4f53\u307e\u305f\u306f\u305d\u306e\u69cb\u6210\u8981\u7d20\u306b\u5bfe\u3057\u3066\u671f\u5f85\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u30b9\u30af\u30e9\u30c3\u30d7\u4fa1\u5024\uff08Scrap Value\uff09<\/h3>\n<p>\u751f\u7523\u7528\u9014\u3067\u306f\u306a\u304f\u3001\u305d\u3053\u306b\u542b\u307e\u308c\u308b\u6750\u6599\u3092\u58f2\u308a\u7269\u3068\u3057\u3066\u58f2\u5374\u3059\u308b\u5834\u5408\u306b\u3001\u5f53\u8a72\u8cc7\u7523\u306b\u3064\u3044\u3066\u5b9f\u73fe\u3055\u308c\u5f97\u308b\u7279\u5b9a\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u4e88\u60f3\u91d1\u984d\u3067\u3042\u308b\u3002<\/p>\n<h3>\u516c\u6b63\u8cc3\u8cb8\u4fa1\u5024\uff08Fair Rental Value\uff09<\/h3>\n<p>\u72ec\u7acb\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u8cb8\u4e0e\u3059\u308b\u610f\u601d\u3068\u305d\u308c\u306b\u95a2\u9023\u3057\u305f\u60c5\u5831\u3092\u6301\u3063\u305f\u8cc7\u7523\u306e\u6240\u6709\u8005\u304c\u3001\u8cc3\u501f\u3092\u3059\u308b\u610f\u601d\u3068\u95a2\u9023\u3057\u305f\u60c5\u5831\u3092\u6301\u3063\u305f\u8cc3\u501f\u4eba\u306b\u8cc7\u7523\u3092\u4e00\u5b9a\u671f\u9593\u8cc3\u8cb8\u3059\u308b\u305f\u3081\u306b\u53d7\u3051\u5165\u308c\u308b\u3067\u3042\u308d\u3046\u4fa1\u5024\u3067\u3042\u308b\u3002\n<\/p><\/div>\n<h2>\u8a55\u4fa1\u624b\u6cd5\u306e\u5b9a\u7fa9<\/h2>\n<div class=\"box\">\n<h3>\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\/\u539f\u4fa1\u6cd5\uff08Cost Approach\uff09<\/h3>\n<p>\u4e00\u822c\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f3\u3064\u306e\u8a55\u4fa1\u624b\u6cd5\u306e1\u3064\u3067\u3001\u65b0\u898f\u518d\u751f\u7523\u30b3\u30b9\u30c8\u307e\u305f\u306f\u65b0\u898f\u518d\u8abf\u9054\u30b3\u30b9\u30c8\u304b\u3089\u3001\u3042\u3089\u3086\u308b\u5f62\u306e\u6e1b\u4fa1\u5206\u3092\u63a7\u9664\u3057\u3066\u4fa1\u5024\u306e\u898b\u7a4d\u308a\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3002\uff08\u3053\u306e\u624b\u6cd5\u3067\u306f\u3001\u8ce2\u660e\u306a\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u8cc7\u7523\u306e\u6700\u5927\u4fa1\u5024\u3068\u306f\u3001\u540c\u7b49\u306e\u52b9\u7528\u3092\u6709\u3059\u308b\u65b0\u898f\u8cc7\u7523\u3092\u5efa\u9020\u3059\u308b\u306e\u306b\u73fe\u5728\u5fc5\u8981\u306a\u91d1\u984d\u304b\u3089\u3001\u4f7f\u7528\u5e74\u6570\u3084\u72b6\u614b\u306e\u9055\u3044\u53ca\u3073\u305d\u306e\u4ed6\u306e\u6e1b\u4fa1\u8981\u56e0\u3092\u63a7\u9664\u3057\u305f\u984d\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002\uff09<\/p>\n<h3>\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u53d6\u5f15\u4e8b\u4f8b\u6bd4\u8f03\u6cd5\uff09\uff08Sales Comparison Approach\uff09<\/h3>\n<p>\u4e00\u822c\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f3\u3064\u306e\u8a55\u4fa1\u624b\u6cd5\u306e1\u3064\u3067\u3001\u985e\u4f3c\u8cc7\u7523\u307e\u305f\u306f\u985e\u4f3c\u306e\u52b9\u7528\u3092\u6301\u3064\u54c1\u76ee\u306e\u6700\u8fd1\u306e\u58f2\u5374\u4fa1\u683c\u53ca\u3073\u58f2\u308a\u7533\u8fbc\u4fa1\u683c\u3092\u5bfe\u8c61\u54c1\u76ee\u3068\u6bd4\u8f03\u3059\u308b\u624b\u6cd5\u3067\u3042\u308b\u3002\u5fc5\u8981\u3067\u3042\u308c\u3070\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u7279\u6027\u3092\u53cd\u6620\u3055\u305b\u308b\u3088\u3046\u6bd4\u8f03\u53ef\u80fd\u8cc7\u7523\u306b\u8abf\u6574\u3092\u52a0\u3048\u308b\u3002\u6bd4\u8f03\u53ef\u80fd\u8cc7\u7523\u304c\u5bfe\u8c61\u8cc7\u7523\u3088\u308a\u512a\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4e0b\u65b9\u4fee\u6b63\u3092\u3001\u52a3\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u4e0a\u65b9\u4fee\u6b63\u3092\u884c\u3046\u3002\u3053\u3046\u3057\u3066\u5f97\u3089\u308c\u305f\u8abf\u6574\u6e08\u307f\u58f2\u5374\u4fa1\u683c\u304c\u3001\u5f53\u8a72\u5bfe\u8c61\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u76ee\u5b89\u3068\u306a\u308b\u3002<\/p>\n<h3>\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u53ce\u76ca\u9084\u5143\u6cd5\uff09\uff08Income Approach\uff09<\/h3>\n<p>\u4e00\u822c\u7684\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b3\u3064\u306e\u8a55\u4fa1\u624b\u6cd5\u306e1\u3064\u3067\u3001\u4e00\u5b9a\u306e\u53ce\u76ca\u6c34\u6e96\u3067\u306e\u8cc7\u672c\u9084\u5143\u306b\u3088\u3063\u3066\u6e2c\u5b9a\u3057\u305f\u6240\u6709\u304b\u3089\u751f\u3058\u308b\u5c06\u6765\u5229\u76ca\u306e\u73fe\u5728\u4fa1\u5024\u3092\u691c\u8a0e\u3059\u308b\u3002\u3053\u306e\u624b\u6cd5\u3067\u306f\u3001\u76f4\u63a5\u9084\u5143\u6cd5\u3001\u307e\u305f\u306f\u5272\u5f15\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08DCF\uff09\u5206\u6790\u304c\u7528\u3044\u3089\u308c\u308b\u3002\n<\/p><\/div>\n<h2>\u7528\u8a9e\u306e\u5b9a\u7fa9\u3000\u203b\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u9806<\/h2>\n<div class=\"box\">\n<h3>\u767a\u751f\u6e1b\u4fa1\uff08Accrued Depreciation\uff09<\/h3>\n<p>\u7269\u7406\u7684\u52a3\u5316\u3001\u6a5f\u80fd\u7684\u9000\u5316\u53ca\u3073\u7d4c\u6e08\u7684\u9000\u5316\u3092\u542b\u3080\u3042\u3089\u3086\u308b\u539f\u56e0\u306b\u3088\u308b\u4fa1\u5024\u306e\u55aa\u5931\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\uff08Accumulated Depreciation\uff09<\/h3>\n<p>\u7279\u5b9a\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u5408\u8a08\u984d\u3002<\/p>\n<h3>\u4f7f\u7528\u5e74\u6570\/\u8010\u7528\u5e74\u6570\u5206\u6790\uff08Age\/Life Analysis\uff09<\/h3>\n<p>\u8cc7\u7523\u306e\u7d4c\u904e\u4f7f\u7528\u5e74\u6570\u3084\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u306e\u7b97\u51fa\u306b\u7528\u3044\u308b\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u3002<\/p>\n<h3>\u53d6\u5f97\u4fa1\u683c\u914d\u5206\uff08Purchase Price Allocation\uff09<\/h3>\n<p>\u53d6\u5f97\u6642\u306b\u652f\u6255\u308f\u308c\u305f\u5bfe\u4fa1\u306e\u7dcf\u984d\uff08\u53d6\u5f97\u4fa1\u683c\uff09\u3092\u5404\u53d6\u5f97\u8cc7\u7523\u306b\u5272\u308a\u5f53\u3066\u308b\u3053\u3068\u3092\u3044\u3046\u3002<\/p>\n<h3>\u8a55\u4fa1\u57fa\u6e96\u65e5\uff08Appraisal Date\uff09<\/h3>\n<p>\u8a55\u4fa1\u4fa1\u5024\u304c\u9069\u7528\u3055\u308c\u308b\u7279\u5b9a\u65e5\u3002<\/p>\n<h3>\u8cc7\u7523\uff08Asset\uff09<\/h3>\n<p>\u6709\u5f62\u53ca\u3073\u7121\u5f62\u3092\u542b\u3080\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u8cc7\u7523<\/p>\n<h3>\u5e73\u5747\u8010\u7528\u5e74\u6570\uff08Average Life\uff09<\/h3>\n<p>\u8cc7\u7523\u306e\u901a\u5e38\u306e\u4e88\u60f3\u8010\u7528\u5e74\u6570<\/p>\n<h3>\u5e73\u5747\u6b8b\u5b58\u8010\u7528\u5e74\u6570\uff08Average Remaining Life\uff09<\/h3>\n<p>\u8abf\u67fb\u5bfe\u8c61\u306e\u8cc7\u7523\u306e\u5e73\u5747\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3067\u3001\u901a\u5e38\u5e74\u6570\u3067\u8868\u793a\u3055\u308c\u308b\u3002<\/p>\n<h3>\u7c3f\u4fa1\uff08Book Value\uff09<\/h3>\n<p>\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u305f\u539f\u4fa1\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u3092\u63a7\u9664\u3057\u305f\u3082\u306e\u3067\u8ca1\u52d9\u5831\u544a\u306b\u7528\u3044\u3089\u308c\u308b\u3002<\/p>\n<h3>\u8cc7\u672c\u9084\u5143\uff08\u8cc7\u7523\u8a08\u4e0a\uff09\u3059\u308b\uff08Capitalize\uff09<\/h3>\n<p>\u9078\u629e\u3055\u308c\u305f\u53ce\u76ca\u3092\u9084\u5143\u5229\u56de\u308a\uff08Capitalization Rate\uff09\u3068\u547c\u3070\u308c\u308b\u6570\u5b57\u3067\u9664\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u53ce\u76ca\u30d5\u30ed\u30fc\u306e\u4fa1\u5024\u3092\u8868\u3059\u5024\u306b\u63db\u7b97\u3059\u308b\u8a55\u4fa1\u624b\u6cd5\u3002\u307e\u305f\u306f\u3001\u4f1a\u793e\u306e\u5e33\u7c3f\u306b\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\uff08\u4f1a\u8a08\u7528\u8a9e\uff09\u3002<\/p>\n<h3>\u7d4c\u904e\u5e74\u6570\uff08Chronological Age\uff09<\/h3>\n<p>\u8cc7\u7523\u54c1\u76ee\u304c\u6700\u521d\u306b\u88fd\u9020\u3055\u308c\u305f\u6642\u304b\u3089\u7d4c\u904e\u3057\u305f\u5e74\u6570\u3002<\/p>\n<h3>\u4ed8\u4fdd\u5272\u5408\u6761\u4ef6\u4ed8\u4fdd\u967a\uff08Coinsurance\uff09<\/h3>\n<p>\u88ab\u4fdd\u967a\u8005\u304c\u3001\u4fdd\u967a\u6599\u306e\u6e1b\u984d\u3068\u5f15\u304d\u63db\u3048\u306b\u4fdd\u967a\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u4fa1\u5024\u306b\u5bfe\u3057\u3066\uff08\u4e88\u3081\u5408\u610f\u3055\u308c\u305f\uff09\u7279\u5b9a\u5272\u5408\u306e\u4ed8\u4fdd\u3092\u3057\u3001\u305d\u306e\u5b9f\u969b\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u640d\u5931\u3092\u5206\u62c5\u3059\u308b\u3053\u3068\u306b\u5408\u610f\u3059\u308b\u4fdd\u967a\u5951\u7d04\u3002<\/p>\n<h3>\u516c\u7684\u53ce\u7528\uff08Condemnation\uff09<\/h3>\n<p>\u516c\u5171\u56e3\u4f53\u304c\u3001\u81ea\u3089\u306e\u571f\u5730\u53ce\u7528\u6a29\u9650\u3092\u5408\u6cd5\u306b\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u79c1\u7684\u8cc7\u7523\u3092\u516c\u5171\u306e\u76ee\u7684\u306e\u305f\u3081\u306b\u53d6\u5f97\u3059\u308b\u5b9f\u969b\u306e\u30d7\u30ed\u30bb\u30b9\u3002<\/p>\n<h3>\u4fee\u5fa9\u53ef\u80fd\u306a\u6e1b\u4fa1\uff08Curable Depreciation\uff09<\/h3>\n<p>\u7d4c\u6e08\u7684\u306b\u4fee\u5fa9\u304c\u53ef\u80fd\u306a\u3042\u3089\u3086\u308b\u5f62\u306e\u6e1b\u4fa1\uff08\u305d\u306e\u7d50\u679c\u5f97\u3089\u308c\u308b\u52b9\u7528\u304a\u3088\u3073\u4fa1\u5024\u306e\u5897\u5927\u304c\u3001\u4fee\u5fa9\u8cbb\u7528\u3068\u540c\u7b49\u4ee5\u4e0a\u3067\u3042\u308b\u3082\u306e\uff09\u3002<\/p>\n<h3>\uff08\u4f1a\u8a08\uff09\u6e1b\u4fa1\u511f\u5374\uff08Depreciation\uff09<\/h3>\n<p>\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u3001\u7279\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4e00\u5b9a\u984d\u305a\u3064\u5206\u5272\u3057\u3066\u56de\u53ce\u3059\u308b\u305f\u3081\u306e\u6570\u7406\u7684\u624b\u9806\u3002<\/p>\n<h3>\uff08\u8a55\u4fa1\uff09\u6e1b\u4fa1\uff08Depreciation\uff09<\/h3>\n<p>\u7269\u7406\u7684\u52a3\u5316\u3001\u6a5f\u80fd\u7684\u9000\u5316\u53ca\u3073\u7d4c\u6e08\u7684\u9000\u5316\u304c\u539f\u56e0\u3067\u3042\u308b\u3082\u306e\u3092\u542b\u3080\u3042\u3089\u3086\u308b\u539f\u56e0\u306b\u3088\u308b\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u5b9f\u969b\u306e\u640d\u5931\u3002<\/p>\n<h3>\u4fa1\u5024\u6e1b\u5c11\uff08Diminution in Value\uff09<\/h3>\n<p>\u7834\u640d\u3057\u305f\u822a\u7a7a\u6a5f\u306e\u8a55\u4fa1\u306b\u4f7f\u7528\u3002\u4e00\u7a2e\u306e\u7d4c\u6e08\u7684\u9000\u5316\u3067\u3001\u822a\u7a7a\u6a5f\u306e\u73fe\u72b6\u3067\u306f\u306a\u304f\u3001\u904e\u53bb\u306b\u7834\u640d\u5c65\u6b74\u304c\u3042\u308b\u822a\u7a7a\u6a5f\u3068\u305d\u3046\u3067\u306a\u3044\u822a\u7a7a\u6a5f\u306e\u53d6\u5f15\u4fa1\u5024\u306e\u5dee\u984d\u3067\u7b97\u51fa\u3055\u308c\u308b\u3002\u9055\u3044\u306e\u8d77\u56e0\u306f\u3001\u98db\u884c\u6a5f\u306e\u8010\u7a7a\u6027\u3067\u306f\u306a\u304f\u5e02\u5834\u3067\u306e\u8a8d\u8b58\u306b\u3088\u308b\u3002<\/p>\n<h3>\u76f4\u63a5\u30b3\u30b9\u30c8\uff08Direct Cost\uff09<\/h3>\n<p>\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u3001\u6a5f\u80fd\u7684\u4f7f\u7528\u306b\u4f9b\u3059\u308b\u969b\u306b\u76f4\u63a5\u767a\u751f\u3059\u308b\u5168\u3066\u306e\u30b3\u30b9\u30c8\u3002<\/p>\n<h3>\u7d4c\u6e08\u7684\u9000\u5316\uff08Economic Obsolescence\uff09<\/h3>\n<p>\u5916\u7684\u9000\u5316\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u3002\u8cc7\u7523\u306e\u5916\u7684\u8981\u56e0\u306b\u3088\u3063\u3066\u5f15\u304d\u8d77\u3053\u3055\u308c\u308b\u8cc7\u7523\u306e\u4fa1\u5024\u307e\u305f\u306f\u52b9\u7528\u306e\u55aa\u5931\u3002<\/p>\n<h3>\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\uff08Economic Life\uff09<\/h3>\n<p>\u65b0\u898f\u306e\u8cc7\u7523\u304c\u3001\u305d\u306e\u610f\u56f3\u3055\u308c\u305f\u7528\u9014\u306e\u305f\u3081\u306b\u6709\u76ca\u306b\u4f7f\u7528\u53ef\u80fd\u306a\u4e88\u60f3\u5e74\u6570\u3002<\/p>\n<h3>\u5b9f\u52b9\u5e74\u6570\uff08Effective Age\uff09<\/h3>\n<p>\u540c\u7a2e\u306e\u65b0\u898f\u8cc7\u7523\u3068\u6bd4\u8f03\u3057\u305f\u8cc7\u7523\u306e\u5b9f\u8cea\u7684\u306a\u660e\u3089\u304b\u306a\u4f7f\u7528\u5e74\u6570\uff08\u3064\u307e\u308a\u3001\u8cc7\u7523\u306e\u5b9f\u969b\u306e\u72b6\u614b\u306b\u3088\u308a\u793a\u5506\u3055\u308c\u308b\u4f7f\u7528\u5e74\u6570\uff09\u3002<\/p>\n<h3>\u53ce\u7528\u6a29\uff08Eminent Domain\uff09<\/h3>\n<p>\u516c\u5171\u76ee\u7684\u306e\u305f\u3081\u306b\u79c1\u7684\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u516c\u5171\u56e3\u4f53\u306e\u6a29\u9650\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u901a\u5e38\u3001\u8ca1\u7523\u6240\u6709\u8005\u306b\u5bfe\u3059\u308b\u4f55\u3089\u304b\u306e\u6b63\u5f53\u306a\u88dc\u511f\u306e\u652f\u6255\u3044\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<h3>\u4e88\u60f3\u6b8b\u5b58\u8010\u7528\u5e74\u6570\uff08Estimated Remaining Life\uff09<\/h3>\n<p>\u3042\u308b\u54c1\u76ee\u307e\u305f\u306f\u54c1\u76ee\u7fa4\u304c\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3055\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593\u3067\u3001\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3068\u3082\u3044\u3046\u3002<\/p>\n<h3>\u904e\u5270\u80fd\u529b\uff08Excess Capacity\uff09<\/h3>\n<p>\u5fc5\u8981\u306a\u751f\u7523\u80fd\u529b\u3092\u8d85\u3048\u3066\u8cfc\u5165\u3055\u308c\u305f\u6a5f\u68b0\u8a2d\u5099\u3067\u3001\u30d4\u30fc\u30af\u671f\u3084\u4ed6\u306e\u6a5f\u68b0\u304c\u4fee\u7406\u306e\u305f\u3081\u306b\u505c\u6b62\u3057\u3066\u3044\u308b\u6642\u306e\u4e88\u5099\u3068\u3057\u3066\u8ffd\u52a0\u306e\u904b\u8ee2\u80fd\u529b\u306e\u5229\u7528\u3092\u53ef\u80fd\u306b\u3059\u308b\u3002\u9700\u8981\u306e\u5909\u5316\u7b49\u306b\u3088\u308a\u4e0d\u8981\u3068\u306a\u3063\u305f\u904b\u8ee2\u80fd\u529b\u306e\u3053\u3068\u3067\u3042\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/p>\n<h3>\u9664\u5916\uff08Exclusion\uff09<\/h3>\n<p>\u62c5\u4fdd\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u8cc7\u7523\u307e\u305f\u306f\u8cc7\u7523\u7a2e\u5225\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u4fdd\u967a\u5951\u7d04\u306e\u6761\u9805\uff08\u4fdd\u967a\uff09\u3002<\/p>\n<h3>\u56fa\u5b9a\u8cc7\u7523\uff08Fixed Asset\uff09<\/h3>\n<p>\u8cc7\u672c\u7684\u8cc7\u7523\u3068\u540c\u7fa9\u306e\u6052\u4e45\u7684\u8cc7\u7523\u306e\u3053\u3068\u3067\u3001\u901a\u5e38\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u307e\u305f\u306f\u88fd\u54c1\u306e\u751f\u7523\u306b\u7528\u3044\u3089\u308c\u308b\u571f\u5730\u3001\u5efa\u7269\u304a\u3088\u3073\u6a5f\u68b0\u8a2d\u5099\u3067\u69cb\u6210\u3055\u308c\u308b\u3002<\/p>\n<h3>\u5b9a\u7740\u7269\uff08Fixture\uff09<\/h3>\n<p>\u4e0d\u52d5\u7523\u306b\u6052\u4e45\u7684\u306b\u4ed8\u7740\u3055\u308c\u3001\u305d\u306e\u4e0d\u52d5\u7523\u306e\u4e00\u90e8\u3068\u306a\u3063\u3066\u3044\u308b\u52d5\u7523\u3002<\/p>\n<h3>\u6a5f\u80fd\u7684\u9000\u5316\uff08Functional Obsolescence\uff09<\/h3>\n<p>\u4fa1\u5024\u306e\u55aa\u5931\u304c\u3001\u8cc7\u7523\u306b\u56fa\u6709\u8981\u56e0\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u6e1b\u4fa1\u3002\u539f\u56e0\u3068\u3057\u3066\u306f\u3001\u4e0d\u9069\u5207\u30fb\u904e\u5270\u306a\u751f\u7523\u80fd\u529b\u3001\u904e\u5270\u5efa\u8a2d\u3001\u6a5f\u80fd\u7684\u52b9\u7528\u306e\u6b20\u5982\u3001\u904e\u5270\u7a3c\u50cd\u30b3\u30b9\u30c8\u7b49\u304c\u751f\u3058\u308b\u3088\u3046\u306a\u8a2d\u8a08\u3001\u6750\u6599\u307e\u305f\u306f\u30d7\u30ed\u30bb\u30b9\u306e\u5909\u66f4\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h3>\u306e\u308c\u3093\uff08Goodwill\uff09<\/h3>\n<p>\u9867\u5ba2\u306e\u8a8d\u77e5\u5ea6\u3084\u611b\u9867\u306e\u7d50\u679c\u3068\u3057\u3066\u3001\u4e8b\u696d\u4f53\u304c\u7372\u5f97\u3059\u308b\u512a\u4f4d\u6027\u3084\u4fbf\u76ca\u3002<\/p>\n<h3>\u7c97\u5229\u76ca\uff08Gross Profit\uff09<\/h3>\n<p>\u7dcf\u58f2\u4e0a\u9ad8\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3002<\/p>\n<h3>\u6700\u6709\u52b9\u5229\u7528\uff08Highest and Best Use\uff09<\/h3>\n<p>\u7269\u7406\u7684\u306b\u53ef\u80fd\u304b\u3064\u5408\u6cd5\u7684\u3067\u3001\u8ca1\u52d9\u7684\u306b\u3082\u5b9f\u884c\u53ef\u80fd\u3067\u3042\u308a\u3001\u53ce\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u8cc7\u7523\u306e\u4f7f\u7528\u65b9\u6cd5\u3002<\/p>\n<h3>\u5f53\u521d\u30b3\u30b9\u30c8\uff08Historical Cost\uff09<\/h3>\n<p>\u8cc7\u7523\u304c\u521d\u3081\u3066\u4f7f\u7528\u306b\u4f9b\u3055\u308c\u305f\u6642\u306e\u5f53\u521d\u8cc7\u7523\u8a08\u4e0a\u539f\u4fa1\u3002<\/p>\n<h3>\u4fee\u5fa9\u4e0d\u80fd\u306a\u6e1b\u4fa1\uff08Incurable Depreciation\uff09<\/h3>\n<p>\u52a3\u5316\u3084\u9000\u5316\u306e\u5f62\u614b\u3092\u3068\u308b\u6e1b\u4fa1\u3067\u3001\u52b9\u7528\u53ca\u3073\u4fa1\u5024\u306e\u5897\u52a0\u304c\u652f\u51fa\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u7d4c\u6e08\u7684\u306b\u4fee\u5fa9\u304c\u5b9f\u73fe\u4e0d\u53ef\u80fd\u306a\u3082\u306e\u3002<\/p>\n<h3>\u4fee\u5fa9\u4e0d\u80fd\u306a\u6a5f\u80fd\u7684\u6e1b\u4fa1\uff08Incurable Functional Depreciation\uff09<\/h3>\n<p>\u69cb\u9020\u6750\u6599\u307e\u305f\u306f\u8a2d\u8a08\u306e\u4e0d\u8db3\u307e\u305f\u306f\u904e\u5270\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u6e1b\u4fa1\u307e\u305f\u306f\u6b20\u9665\u306e\u8981\u7d20\u3067\u3001\u5b9f\u969b\u7684\u307e\u305f\u306f\u7d4c\u6e08\u7684\u306b\u662f\u6b63\u304c\u4e0d\u53ef\u80fd\u306a\u3082\u306e\u3002<\/p>\n<h3>\u6307\u6570\u6cd5\uff08Indexing\uff09<\/h3>\n<p>\u73fe\u5728\u539f\u4fa1\u306e\u898b\u7a4d\u308a\u306b\u7528\u3044\u308b\u65b9\u6cd5\u3067\u3001\u9577\u671f\u306b\u308f\u305f\u308b\u30b3\u30b9\u30c8\u306e\u52d5\u304d\u3092\u53cd\u6620\u3057\u305f\u6307\u6570\u30d5\u30a1\u30af\u30bf\u30fc\u3092\u54c1\u76ee\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u304b\u3051\u5408\u308f\u305b\u308b\u3002<\/p>\n<h3>\u9593\u63a5\u30b3\u30b9\u30c8\uff08Indirect Cost\uff09<\/h3>\n<p>\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u3001\u4f7f\u7528\u306b\u4f9b\u3059\u308b\u969b\u306b\u9593\u63a5\u7684\u306b\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\u3067\u3001\u901a\u5e38\u306e\u7ba1\u7406\u8cbb\u3001\u5c02\u9580\u5bb6\u306e\u5831\u916c\u3001\u5efa\u8a2d\u4e2d\u306e\u91d1\u878d\u8cbb\u7528\u3001\u4fdd\u967a\u3001\u8b66\u5099\u3001\u6559\u80b2\u3001\u8a13\u7df4\u3001\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u7b49\u306e\u7d4c\u8cbb\u304c\u542b\u307e\u308c\u308b\u304c\u3001\u7570\u5e38\u30b3\u30b9\u30c8\u306f\u4e00\u5207\u9664\u5916\u3059\u308b\u3002<\/p>\n<h3>\u7121\u5f62\u8cc7\u7523\uff08Intangible Asset\uff09<\/h3>\n<p>\u7269\u7406\u7684\u5b58\u5728\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u4f01\u696d\u306b\u767a\u751f\u3059\u308b\u6a29\u5229\u307e\u305f\u306f\u7279\u6a29\u306b\u57fa\u3065\u3044\u305f\u4fa1\u5024\u3092\u6709\u3059\u308b\u8cc7\u7523\u3002<\/p>\n<h3>\u6a5f\u68b0\u8a2d\u5099\uff08Machinery and Equipment\uff09<\/h3>\n<p>\u751f\u7523\u306e\u305f\u3081\u306b\u4f7f\u7528\u3067\u304d\u308b\u7269\u7684\u65bd\u8a2d\u3067\u3001\u305d\u308c\u306b\u4ed8\u968f\u3059\u308b\u8a2d\u7f6e\u30fb\u30b5\u30fc\u30d3\u30b9\u8a2d\u5099\u3092\u542b\u307f\u3001\u88fd\u9020\u30fb\u5de5\u696d\u76ee\u7684\u306e\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u3001\u307e\u305f\u306f\u8a2d\u7f6e\u65b9\u6cd5\u306b\u304b\u304b\u308f\u3089\u305a\u5fc5\u8981\u306a\u305d\u306e\u4ed6\u5168\u3066\u306e\u8a2d\u5099\u3001\u4e8b\u696d\u306e\u7ba1\u7406\u3084\u9069\u5207\u306a\u904b\u55b6\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u4ec0\u5668\u3092\u542b\u3080\u3002<\/p>\n<h3>\u901a\u5e38\u8010\u7528\u5e74\u6570\uff08Normal Useful Life\uff1aNUL\uff09<\/h3>\n<p>\u65b0\u898f\u8cc7\u7523\u304c\u4f7f\u7528\u3055\u308c\u306a\u304f\u306a\u308b\u307e\u3067\u306b\u5b9f\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u4e88\u60f3\u5e74\u6570\u3002<\/p>\n<h3>\u53d6\u5f97\u539f\u4fa1\uff08Original Cost\uff09<\/h3>\n<p>\u73fe\u6240\u6709\u8005\u306e\u7ba1\u7406\u4e0b\u306b\u3042\u308b\u8cc7\u7523\u306e\u5f53\u521d\u8cc7\u7523\u8a08\u4e0a\u539f\u4fa1\u3002<\/p>\n<h3>\u52d5\u7523\uff08Personal Property\uff09<\/h3>\n<p>\u4e0d\u52d5\u7523\u306b\u6052\u4e45\u7684\u306b\u53d6\u308a\u4ed8\u3051\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u4e0d\u52d5\u7523\u306e\u4e00\u90e8\u3067\u306f\u306a\u3044\u66ab\u5b9a\u7684\u307e\u305f\u306f\u79fb\u52d5\u53ef\u80fd\u306a\u6027\u8cea\u306e\u8cc7\u7523\u307e\u305f\u306f\u8ca1\u7523\u3002\u6709\u5f62\u3067\u306f\u3042\u308b\u304c\u4e0d\u52d5\u7523\u3067\u306f\u306a\u3044\u5168\u3066\u306e\u8cc7\u7523\uff08\u5404\u53f8\u6cd5\u6a29\u306e\u89e3\u91c8\u306b\u5de6\u53f3\u3055\u308c\u308b\uff09\u3002<\/p>\n<h3>\u7269\u7406\u7684\u52a3\u5316\uff08Physical Deterioration\uff09<\/h3>\n<p>\u8010\u7528\u5e74\u6570\u306e\u4f7f\u3044\u5207\u308a\u307e\u305f\u306f\u6e80\u4e86\u306b\u3088\u308b\u8cc7\u7523\u306e\u4fa1\u5024\u307e\u305f\u306f\u52b9\u7528\u306e\u55aa\u5931\u3067\u3001\u6469\u8017\u3084\u52a3\u5316\u3001\u69d8\u3005\u306a\u8981\u7d20\u3078\u306e\u9732\u51fa\u3001\u7269\u7406\u7684\u30b9\u30c8\u30ec\u30b9\u3001\u305d\u306e\u4ed6\u306e\u540c\u69d8\u306e\u8981\u56e0\u306b\u3088\u3063\u3066\u5f15\u304d\u8d77\u3053\u3055\u308c\u308b\u3002<\/p>\n<h3>\u7269\u7406\u7684\u8010\u7528\u5e74\u6570\uff08Physical Life\uff09<\/h3>\n<p>\u65b0\u898f\u8cc7\u7523\u304c\u3001\u6a5f\u80fd\u7684\u9000\u5316\u307e\u305f\u306f\u7d4c\u6e08\u7684\u9000\u5316\u306b\u3088\u308b\u65e9\u671f\u9664\u5374\u306e\u53ef\u80fd\u6027\u306f\u8003\u616e\u305b\u305a\u306b\u3001\u7d14\u7c8b\u306b\u7269\u7406\u7684\u306a\u8981\u56e0\u306b\u3088\u3063\u3066\u52a3\u5316\u3057\u305f\u308a\u4f7f\u7528\u4e0d\u53ef\u80fd\u306a\u72b6\u614b\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u307e\u3067\u306b\u7269\u7406\u7684\u306b\u8010\u3048\u3046\u308b\u5e74\u6570\u3002<\/p>\n<h3>\u4fa1\u5024\u306e\u524d\u63d0\u6761\u4ef6\uff08Premise of Value\uff09<\/h3>\n<p>\u6c7a\u5b9a\u3057\u3088\u3046\u3068\u3059\u308b\u4fa1\u5024\u306e\u5b9a\u7fa9\u3092\u7279\u5b9a\u3059\u308b\u8a18\u8ff0\u3002<\/p>\n<h3>\u4fa1\u683c\uff08Price\uff09<\/h3>\n<p>\u7279\u5b9a\u306e\u53d6\u5f15\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u306e\u4e0b\u3001\u7279\u5b9a\u306e\u8cb7\u3044\u624b\u304c\u652f\u6255\u3044\u306b\u5408\u610f\u3057\u3001\u7279\u5b9a\u306e\u58f2\u308a\u624b\u304c\u53d7\u3051\u5165\u308c\u306b\u5408\u610f\u3057\u305f\u91d1\u984d\u3067\u5fc5\u305a\u3057\u3082\u4fa1\u5024\u306b\u7b49\u3057\u3044\u3068\u306f\u9650\u3089\u306a\u3044\u3002<\/p>\n<h3>\u4ee3\u66ff\u6027\u306e\u539f\u5247\uff08Principle of Substitution\uff09<\/h3>\n<p>\u8ce2\u660e\u306a\u8cb7\u3044\u624b\u306f\u3001\u3042\u308b\u8cc7\u7523\u306b\u5bfe\u3057\u540c\u7b49\u306b\u671b\u307e\u3057\u3044\u4ee3\u66ff\u54c1\u3092\u5e02\u5834\u3067\u5165\u624b\u3059\u308b\u30b3\u30b9\u30c8\u4ee5\u4e0a\u306e\u91d1\u984d\u3092\u652f\u6255\u3046\u3053\u3068\u306f\u306a\u3044\u3068\u3044\u3046\u7406\u8ad6\u3002<\/p>\n<h3>\u8cc7\u7523\uff08Property\uff09<\/h3>\n<p>\u6709\u5f62\u53ca\u3073\u7121\u5f62\u306e\u8cc7\u7523\u304b\u3089\u306e\u5c06\u6765\u53ce\u76ca\u3092\u6240\u6709\u3059\u308b\u5408\u6cd5\u7684\u306a\u6a29\u5229\u3002\u73fe\u91d1\u3092\u542b\u3080\u3042\u3089\u3086\u308b\u8cc7\u7523\u3067\u3001\u901a\u5e38\u6240\u6709\u6a29\u304c\u5f53\u4e8b\u8005\u9593\u3067\u8b72\u6e21\u53ef\u80fd\u306a\u3082\u306e\u3002<\/p>\n<h3>\u8a55\u4fa1\u306e\u76ee\u7684\uff08Purpose of the Appraisal\uff09<\/h3>\n<p>\u8a55\u4fa1\u306e\u610f\u56f3\u3059\u308b\u4f7f\u7528\u7528\u9014\u306b\u5408\u81f4\u3057\u305f\u3001\u898b\u7a4d\u308b\u3079\u304d\u4fa1\u5024\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3059\u308b\u8a18\u8ff0\u3002<\/p>\n<h3>\u7d4c\u6e08\u7684\u6b8b\u5b58\u8010\u7528\u5e74\u6570\uff08Remaining Economic Life\uff09<\/h3>\n<p>\u4e00\u5b9a\u306e\u4f7f\u7528\u5e74\u6570\u3092\u7d4c\u305f\u8cc7\u7523\u304c\u3001\u610f\u56f3\u3059\u308b\u76ee\u7684\u306e\u305f\u3081\u306b\u5f15\u304d\u7d9a\u304d\u6709\u76ca\u306b\u4f7f\u7528\u3067\u304d\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593\u3002<\/p>\n<h3>\u6b8b\u5b58\u8010\u7528\u5e74\u6570\uff08Remaining Useful Life\uff09<\/h3>\n<p>\u4e00\u5b9a\u306e\u4f7f\u7528\u5e74\u6570\u3092\u7d4c\u305f\u8cc7\u7523\u304c\u3001\u4f7f\u7528\u3055\u308c\u306a\u304f\u306a\u308b\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5b9f\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593\u3002<\/p>\n<h3>\uff08\u8a55\u4fa1\uff09\u6b8b\u5b58\u4fa1\u5024\uff08Residual Value\uff09<\/h3>\n<p>\u6709\u5f62\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u901a\u5e38\u8010\u7528\u5e74\u6570\u306e\u6e80\u4e86\u5f8c\u306e\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u8868\u3059\u3002<\/p>\n<h3>\uff08\u4f1a\u8a08\uff09\u6b8b\u5b58\u4fa1\u5024\uff08Residual Value\uff09<\/h3>\n<p>\u51e6\u5206\u4e88\u5b9a\u65e5\u306b\u304a\u3051\u308b\u6709\u5f62\u8cc7\u7523\u306e\u63a8\u5b9a\u3055\u308c\u308b\u6b63\u5473\u30b9\u30af\u30e9\u30c3\u30d7\u4fa1\u984d\u307e\u305f\u306f\uff08\u4e2d\u53e4\uff09\u4e0b\u53d6\u308a\u4fa1\u984d\u3067\u51e6\u5206\u4fa1\u5024\u3068\u3082\u547c\u3070\u308c\u308b\u3002<\/p>\n<h3>\uff08\u30ea\u30fc\u30b9\uff09\u6b8b\u5b58\u4fa1\u5024\uff08Residual Value\uff09<\/h3>\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u6642\u306e\u30ea\u30fc\u30b9\u6a5f\u5668\u306e\u4fa1\u5024\u3002\u7a0e\u52d9\u76ee\u7684\u306b\u304a\u3044\u3066\u300c\u771f\u6b63\u30ea\u30fc\u30b9\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u30ea\u30fc\u30b9\u6a5f\u5668\u306e\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u6642\u306e\u898b\u7a4d\u6b8b\u5b58\u4fa1\u683c\u304c\u3001\u30a4\u30f3\u30d5\u30ec\u3092\u8003\u616e\u305b\u305a\u306b\u5f53\u521d\u539f\u4fa1\u306e\u5c11\u306a\u304f\u3068\u308220\uff05\u306b\u76f8\u5f53\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u8ca1\u52d9\u4f1a\u8a08\u76ee\u7684\u306b\u304a\u3044\u3066\u306f\u3001\u8cb8\u3057\u624b\u306f\u6b8b\u5b58\u4fa1\u5024\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<h3>\u6709\u5f62\u8cc7\u7523\uff08Tangible Asset\uff09<\/h3>\n<p>\u571f\u5730\u3001\u5efa\u7269\u304a\u3088\u3073\u6a5f\u68b0\u8a2d\u5099\u3068\u3044\u3063\u305f\u7269\u7406\u7684\u8cc7\u7523\u3002<\/p>\n<h3>\u55b6\u696d\u7528\u5b9a\u7740\u7269\uff08Trade Fixture\uff09<\/h3>\n<p>\u5c0f\u58f2\u696d\u306e\u9673\u5217\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306a\u55b6\u696d\u307e\u305f\u306f\u4e8b\u696d\u3092\u55b6\u3080\u76ee\u7684\u306e\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u7279\u6b8a\u306a\u5b9a\u7740\u7269\u3002\u305d\u306e\u5b9a\u7fa9\u306f\u5730\u57df\u306e\u6cd5\u5f8b\u3084\u6163\u7fd2\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<h3>\u8010\u7528\u5e74\u6570\uff08Useful Life\uff09<\/h3>\n<p>\u8cc7\u7523\u304c\u8a2d\u8a08\u3055\u308c\u305f\u6a5f\u80fd\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u671f\u5f85\u3067\u304d\u308b\u671f\u9593\u3002<\/p>\n<h3>\u4fa1\u5024\uff08Value\uff09<\/h3>\n<p>\u3042\u308b\u54c1\u76ee\u306e\u984d\u3001\u76f8\u5bfe\u7684\u306a\u4fa1\u5024\u3001\u52b9\u7528\u307e\u305f\u306f\u91cd\u8981\u6027\u3067\u3001\u4fa1\u683c\u307e\u305f\u306f\u539f\u4fa1\u3068\u7b49\u3057\u3044\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3002\n<\/p><\/div>\n<\/blockquote>\n<p><br \/>\n\ufeff<ol class='series_list'>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-2903.html'>\u8131\u70ad\u7d20\u7d4c\u55b6EXPO\u79cb\u3078\u884c\u3063\u3066\u304d\u307e\u3057\u305f<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-2918.html'>\u5b9f\u52d9\u30ec\u30dd\u30fc\u30c8\u2460 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href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-3091.html'>\u52d5\u7523\u8a55\u4fa1\u306e\u7528\u8a9e\u96c6<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-3136.html'>\u305f\u307e\u306b\u3084\u3063\u3066\u6765\u308b\u5909\u5316\u7403\u3092\u6253\u3064\uff01\u516c\u6b63\u8cc3\u8cb8\u4fa1\u5024\uff08Fair Rental Value\uff09<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-3162.html'>\u5728\u5eab\u8a55\u4fa1\uff08\u30d6\u30e9\u30f3\u30c9\u96d1\u8ca8\uff09<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-3278.html'>\u8f38\u5165\u6a5f\u68b0<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-3301.html'>\u5185\u822a\u8239\u8236\uff08\u8ca8\u7269\u8239\uff09<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-3377.html'>\u30c9\u30ed\u30fc\u30f3\u7a7a\u64ae\uff082024\u5e74\u6625\uff09<\/a><\/li>\n<li><a 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