在机器设备评估中，由于某些特殊资产在市场上无法找到可比较的参照物，就不能采用市场法和收益法对其进行评估。如果评估师对某台机器设备的设计、工艺、功能、结构、材料较为熟悉，且该设备的主要技术参数、元素、单元购建成本及量化测算标准等数据是可收集的，采用成本法对 In the evaluation of machinery and equipment, due to the fact that certain special assets cannot find comparable reference objects in the market, they cannot be evaluated by market law and income method. If the appraisers are familiar with the design, process, function, structure, and materials of a machine and equipment, and the main technical parameters, elements, unit purchase and construction costs, and quantitative measurement standards are collected, the cost method is used.