Another example is the regulatory definition of calculated value _ the cost of land for calculating land tax. There are assertions tax rates in USD, one square meter and correction-regulating, the coefficients which take into account the different characteristics of land or plots. From the perspective of the accounting system distinguishes the carrying value, divide by the original, replacement, and residual. Book value – the cost of construction or purchase of the item's own assets the company who have been reported on its balance sheet. The initial cost is reflected in the records documents at the time of commissioning at the site. Located in the operation of the property is carried at cost or until such time as it undergoes renovation or modernization, or until officially appointed revaluation funds.

Replacement cost – the cost of reproduction of previously created assets in the modern world. Appraiser calculated the total replacement cost of items of fixed assets by substitution, that is, the current market value of similar objects. Residual value. If you subtract from the book value-added for the accumulation period use the amount of wear, we get the residual value. Residual. cost may be market-oriented if its assessment of the conduct on the secondary market prices. Depending on the order of evaluation are distinguished value reproducible properties and replacement cost. The cost of reproduction – the cost of an exact copy of an object appraised property acquired or being played now at current prices and in the same or very similar materials.