Do you have business assets? If you’re running a small business, you likely have many tangible andintangible assets. And when you sell those assets or buy new ones, you should know their fair market value.
You must know the fair market value of your assets to maintain accurate小企业会计书籍, obtain outside investing, and sell your property. And, you should know the fair market value of assets you are interested in purchasing to avoid overpaying.
What is fair market value?
公平的市场价值是资产在当前市场上出售的价格。进行公平的市场价值分析表明，买卖双方在当前市场条件下资产的价值。资产的公平市场价值可以更高，较低或等于您购买的产品。
尽管资产的公平市场价值随着公开市场而波动，但资产的账面价值是您购买了多少资产（负折旧）。您在小型企业资产负债表中记录账面价值。知道资产book value vs. market valuehelps you determine whether an asset’s value has increased or decreased.
The purpose of a fair market analysis
您可能会考虑在销售资产时对市场进行公平的市场分析。这样，您知道买家正在为此提供公平的价格。而且，您还可以对要购买的资产进行公平的市场分析。
A fair market valuation doesn’t necessarily mean you want to sell or purchase assets. Generally, there is no pressure to buy or sell after a fair market valuation.
您可以进行公平的市场估值，以满足投资者或贷方，产生保险索赔，计算税收或填写IRS表格时。
Fair market valuations are essential when obtaining outside financing. Investors and lenders want to know how much your assets and business are worth before giving you money.
Insurance companies may also be interested in the fair market valuation of assets you want to insure. Most insurance claims are based on a percentage of the insured item’s fair market value, not the price you originally paid for it.
Some tax assessments are also based on fair market values. For example, property tax is partially based on the fair market value of the property.
Do you donate business assets to charities? If you want to claimsmall business charitable donationsas a tax deduction, you must record the asset’s fair market value on your business return.
How to determine fair market value of assets
If you determine that a fair market valuation is crucial in your small business, you need to know how to conduct one. Here are some tips to determine the fair market value of assets:
1. Gather information
Before conducting a fair market valuation, you should have an adequate amount of information on the asset. You should know the asset’s purchase price, age, popularity, and scarcity.
首先,从资产的purchase price. How much was it originally worth? If the asset is your property, look for proof of purchase (i.e., the original receipt) in your records. If you are looking to buy an asset, ask the seller for a copy of the original receipt.
Next, consider how old the asset is. When was it originally purchased? And, ask yourself how many asset alternatives there are on the market.
2. Do a comparison
To do a fair market valuation, you need to compare the asset to other assets on the market.
进行比较时，您应该问两个问题：
- What are similar assets valued at?
- How much would it cost to replace the asset?
However, there are many other factors that set your assets apart from other assets on the market. As a result, you should take the answers to the above two questions with a grain of salt.
3. Consult a professional
When evaluating an asset, bring in some outside help. Get advice from people who are considered experts in the industry. They can provide input about the asset’s condition.
You can also hire an appraiser to determine the fair market value of property. Before choosing an appraiser, do research to find the best one for the valuation.
When you’re conducting a fair market valuation or managing your books, you need to have the records to back it up. Check out Patriot’s onlineaccounting softwarefor an accurate and affordable recordkeeping system. Plus, we offer free, U.S.-based support. Get your free trial now!
本文已从2015年8月13日的原始出版日期开始更新。
This is not intended as legal advice; for more information, please点击这里。