在资产评估活动中,重置价值和成新率是决定设备评估价值的两个决定因素。由于设备在使用过程中,役龄、利用率、作业环境、作业强度和维护保养各不相同,因而各台设备的成新率也不同。如何科学、合理地确定设备的成新率,关系到评估价值能否公正、客观地反映设备的现实价值。现就设备成新率确定方法及计 In asset valuation activities, replacement value and new rate are two decisive factors in determining the value of equipment evaluation. As the equipment is in use, the service age, utilization rate, working environment, operation intensity, and maintenance are all different, and the rate of new equipment for each equipment is also different. How to determine the new rate of equipment scientifically and reasonably depends on whether the evaluation value can reflect the actual value of the equipment fairly and objectively. The method for determining the rate of new equipment and its calculation