Replacement cost, also known as current cost or replacement value, refers to the cost of resetting assets according to their functions and making them continue to be used under current conditions.

2. Current market price.

The current market price should be carried out under the condition of full competition in the market. There is no monopoly or coercion between the two parties to the transaction. Both parties have enough time and ability to know the truth and have independent judgments and rational choices.

3. Present value of income.

The present value of income refers to the sum of discounted present values of future net cash flows generated by asset appraisal. The essence of the present value of income is the market price of principal and the capitalization of surplus value.

4. Settlement price.

Liquidation price refers to the value of intangible assets of an enterprise in a certain period of time to pay off debts and distribute residual rights and interests, that is, the auction price of assets under abnormal market conditions.

Selection of evaluation methods for extended data assets;

1, the selection of evaluation technology thinking level is based on the applicability of evaluation technology;

2. On the basis of various evaluation ideas, choose specific technical methods to realize evaluation technology;

3. On the premise of determining specific technical methods, select the economic and technical parameters involved in the application of various specific technical evaluation methods.

According to China's asset appraisal management requirements and international asset appraisal practices, the price standards in asset appraisal include replacement cost, current market price, present value of income and liquidation price.

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