The course focuses on the assessment of movable assets (especially machinery and devices) and on solving practical problems related to it. The aim of the course is to deepen the theoretical knowledge of the participants in the field of working with current pricing regulations (pricing law) and International Valuation Standards, and to learn practical procedures in the assessment (especially data acquisition, choice of solution method, interpretation of results).

The course focuses on the assessment of movable assets (especially machinery and devices) and on solving practical problems related to it. The course is thematically divided into the following blocks:
1) Principles for assessment of movable property, basic requirements of Czech valuation regulations and International Valuation Standards
2) Classification of movable property for the assessment, evaluation of limit states in the assessment and approaches to the selection of the depreciation scale
3) Method of calculation of residual usefulness (assessment of technical state, moral obsolescence and external economic factors)
4) Determination of default value, technical level coefficient, time value
5) Principles of market comparison, determination of sales coefficient, market value, or usual price