Scientifically and reasonably determine the present value of used agricultural machinery
Once agricultural machinery is put into use, its value will gradually decrease, mainly including three aspects: The first is the decline in economic value. Including mechanical wear and wear loss and abnormal use (such as overload operation, maintenance failure, accidental damage, etc.) loss (tangible loss); second is the depreciation of existing machinery due to technological progress (intangible loss) The third is cross-district work factors. The annual use time of machinery participating in cross-region operations is several times that of the past without participating in cross-region operations. The real value cannot be calculated on the basis of machinery that has not participated in cross-regional operations.
1. Determine the depreciation period
Considering that due to the increase in the intensity and frequency of the use of machinery, the idle time is greatly shortened, and the current value of old machines can be calculated on the basis of the “quick depreciation method†(also known as decrementing depreciation method), and the depreciation period is appropriately shortened. For example, V-belt-driven tractors, hand tractors and tricycles are depreciated for 6 years; direct-drive twin-cylinder or larger four-wheel tractors, large and medium-sized tractors, four-wheel agricultural vehicles, and tractor variants are depreciated for 9 years; The full feed combine harvester is depreciated for 7 years; the half-feed high performance combine harvester is depreciated for 8 years; and the other seasonally used farm implements are depreciated for 10 to 12 years.
2. Calculate the amount of depreciation for each year
In order to facilitate popularization, the rapid depreciation method can be modified. That is, the depreciation years add up to a total score. For example, take 8 years depreciation as an example: 8+7+6... +1=36. Then, the depreciation rate is 8/36 in the first year, 7/36 in the second year,... and so on. The eighth year is 1/36. Thus, total depreciation = original mechanical value - residual value.
In addition, taking into account the price increase of raw materials in the market, the value contained in machinery scrapped will increase. Therefore, the residual value rate is raised to 15%, that is, the residual value = 15% of the mechanical original value. For example, the original depreciation amount of a tractor worth RMB 120,000 was 12-1215% = 102,000 yuan. Then, the depreciation amount for the first year is 10.2 (8/36) = 226.7 million yuan, and the second year is 10.2 (7/36) = 112.84 million yuan, and the rest are calculated sequentially. Finally, calculate the present value = original value - accumulated depreciation amount. Therefore, in the above example, the tractor was sold after 6 years of use, and the present value = 12 (sum of depreciation in the first 6 years) = 26,667,000 yuan.
3. The revision of the present value by comprehensive factors
Due to factors such as the actual intensity of use of the machine, the level of maintenance, the level of scientific and technological content, and changes in the supply and demand of used machines, the actual selling price of secondhand agricultural machinery should have a certain degree of fluctuation based on the present value. Because according to the actual situation, determine different revision values. Through the amendment, the actual transaction price will be brought closer to the actual value, and it will also make the transaction more acceptable to both parties.
According to actual trading experience, the above four factors affect the level of -5%, -5%, 0, +5%. Taking the above example as an example, if the machine is used with high intensity, take -5%; if the maintenance level is low, take -5%; if the technology content is normal, then take 0; if the demand is greater than supply, then take +5%. Therefore, the final price is 2.66+2.66 (-5%-5%+0+5%)=2.517 million yuan.
Matters requiring special attention
1. Check the relevant procedures
The purchase of the old machine must check whether the annual inspection record, license, registration certificate, road maintenance fee, purchase tax, and insurance are complete and whether it is within the validity period. If there is no annual inspection record or the annual inspection record is incomplete or the license is incomplete, it may be the person who evades taxes. If you purchase the tax, you will be able to reimburse taxes and fees. In this regard, it is necessary to check the relevant departments, consultation, so as not to mistakenly enter the trap. The insurance policy within the validity period after the transaction must be approved by the underwriting company to be approved under the name of the new machine. Otherwise, although the insurance has not expired, it will be invalidated as the owner changes.
2. Do not buy machinery of unknown origin
If you can't find out the origin, it's possible to buy something that is cheap. Then, according to our civil law and criminal law, buyers will suffer great economic losses.
3. Apply for transfer registration
At present, China still does not have a unified agricultural trading rules and pricing methods. Therefore, buyers and sellers must be honest and trustworthy, it is best to sign a written agreement. Once the transaction is successful, the two parties shall issue a certificate to the local Agricultural Machinery Supervision Station to handle the transfer of the property. Only with this formality, the property ownership is recognized and protected by law.
4. Find out the useful life of the machine
About 35% of the agricultural machinery in use belongs to scrap machinery. Therefore, before the purchase of the machine should be checked at the county agricultural supervision station to avoid being deceived. When checking a file, in particular, it is necessary to inspect the person's records. Because some owners purchase new machines, they will use them after 2 to 4 years of high-intensity use. The purpose is to pass on high overhaul fees. If there is no overhaul record, this factor should be fully taken into account when determining the price.
and are supplied sterile.
airways are single use, latex free and are supplied sterile.
Most endotracheal tubes today are made of polyvinyl chloride, but special tubes made of silicone rubber, latex rubber, or stainless steel are also widely used. Most tubes have an inflatable cuff that seals the trachea and bronchial tree to prevent air leaks and inhalation of stomach contents, blood, secretions and other fluids. Catheters without a capsule may also be used, but their use is mainly limited to pediatric patients (in young children, the cricoid cartilage is the narrowest part of the pediatric airway and usually provides an adequate seal for mechanical ventilation).
Types of endotracheal intubation include oral or nasal, with or without a capsule, prefabricated (e.g., RAE (Ring, Adair, and Elwyn) tubes), reinforced tubes, and double-lumen endobronchial tubes. For human use, tube ID sizes range from 2 to 10.5 mm. Sizes are chosen based on the patient's body size, with smaller sizes used for pediatric and neonatal patients. Tubes larger than 6 mm in diameter usually have inflatable cuff. Originally made of red rubber, most modern tubes are made of polyvinyl chloride. Those placed in the laser field could be flexible metals. Robertshaw (and others) developed a double-lumen endobronchial catheter for thoracic surgery. These allow ventilation from one lung while the other collapses, making surgery easier. After the surgery, the deflated lung is re-inflated to examine the fistula (tears). Another type of endotracheal tube has a small second luminal opening above the inflatable cuff that can be used for aspiration in the nasopharyngeal area and above the cuff to aid in extubation (removal). This allows the aspiration of secretions located above the cuff, which helps reduce the risk of chest infection in patients with prolonged intubation.
Disposable Endotracheal Tube
Zhejiang Haisheng Medical Device Co., Ltd , https://www.hisernmedical.com