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