VALUATION METHODOLOGY FOR MEDICAL DEVICES

Souhrn

No medical devices valuation methodology has been published in the Czech Republic yet. Such a methodology is important for valuation in the case of public procurements, auctions, sales or purchases of used equipment, valuation of assets for accounting purposes, e.g. in the case of gifts, etc. The Property Valuation Act defines valuation methods to be used in determining the normal value of items. In the case of medical devices, the cost method and the comparison method seem to be suitable movable property valuation methods. A detailed description and examples of calculations for selected mechanical ventilators are provided.

Keywords:
Property valuation, movable property, cost valuation method, comparative valuation method