The Forensic expert kollegium provides professional valuation services to substantiate the decommissioning of fixed assets (equipment and inventory). When equipment, computer hardware, or inventory exhausts its resource, becomes obsolete, or poses safety risks, it must be removed from the accounting balance. However, this decision requires documentary justification — an objective expert opinion on the technical condition of the property.

The expertise of fixed assets determines whether there are grounds for declaring equipment unsuitable for further operation:

• physical wear: exhaustion of operational life, critical wear of components, destruction of structural elements, loss of the ability to perform functions in accordance with technical requirements;
• moral obsolescence: incompatibility with current production needs, inability to provide required productivity or product quality, mismatch with modern technological processes;
• non-repairability: lack of spare parts, economic impracticality of repairs (restoration costs exceeding residual value or replacement cost);
• non-compliance with safety regulations: operation creates risks for personnel, violates occupational, industrial, fire, or environmental safety standards;
• consequences of accidents and damage: critical defects caused by accidents, improper storage, or misuse.

Specialists of the Forensic expert kollegium assess the technical condition of a wide range of production and technical assets:

• machine tools and metalworking equipment;
• production lines and technological complexes;
• industrial installations and units;
• boiler and power equipment;
• pumping and compressor equipment;
• refrigeration and climate-control systems;
• technological pipelines and pressure vessels;
• woodworking and logging equipment;
• specialized machinery;
• production and household inventory;
• office and electronic equipment.

The expertise of fixed assets in the Forensic expert kollegium is carried out in several stages:

• assessment of the general condition, presence of mechanical damage, deformation, corrosion, integrity of protective coatings, and marking;
• testing of systems, units, and mechanisms, verification of actual operating parameters against technical documentation, detection of deviations from standards;
• analysis of the equipment’s ability to perform its intended function and ensure required characteristics of products or technological processes;
• evaluation of the technical feasibility of restoration and the economic reasonableness of repair;
• verification of compliance with safety standards, availability and functionality of protective devices, interlocks, electrical equipment, and controls.

Based on the technical expertise, a decision may be made to decommission the property or continue its operation. This protects the enterprise during inspections by regulatory authorities and serves as a basis for accounting write-off procedures. Timely identification of equipment unsafe for operation prevents accidents and injuries.

You can get a consultation on the expertise of fixed assets (equipment and inventory) at the Forensic expert kollegium at: Minsk, Zhukovskogo St. 11A, 4th floor

or by phone: +375 (17) 317 04 71; +375 (17) 317 04 72; +375 (17) 317 04 73; +375 (17) 317 04 74; +375 (17) 317 04 75; +375 (17) 317 04 76; +375 (29) 198 60 11; +375 (44) 588 60 11.

© A. Ilyenia