Valuation of Property and Equipment

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Valuation of Movable Property — Independent Assessment of Market Value


The valuation of movable property is a professional and independent determination of the market value of movable assets, including vehicles, vessels, machinery, and other equipment. This service provides an accurate calculation of market value for various legal, financial, and operational purposes. Our experts apply modern valuation methodologies proven by practice and aligned with professional standards.


When is movable property valuation required?

  • purchase, sale or exchange of movable assets
  • securing collateral obligations during lending
  • determining a contribution to the authorized capital
  • debt restructuring or bankruptcy
  • valuation for insurance and management purposes
  • resolution of property and legal disputes
  • transfer of assets for lease and determination of rental payments
  • liquidation of a company or changes in ownership


Movable property valuation is required in the following business scenarios:

  • sale or purchase of assets
  • securing loans and collateral obligations
  • contribution of assets to the authorized capital
  • insurance of movable property
  • corporate restructurings
  • determination of rental payments or buyout value
  • resolution of property disputes and legal proceedings


The BDO network is a sponsor of the International Valuation Standards Council (IVSC), strengthening our ability to apply leading international approaches to the valuation of machinery, equipment, and other movable assets. This enables clients to obtain more substantiated and reliable asset valuations for use in collateral arrangements, insurance, restructurings, litigation matters, and management decision‑making.


What does the service include


Icons and list of services of BDO in Ukraine: valuation of passenger and commercial vehicles, valuation of vessels and water transport, valuation of machinery and specialised equipment, preparation of a complete market value report. 

Stages of movable property valuation

1. Defining the purpose and scope of valuation

At the initial stage, the following details are clarified:

  • purpose of the valuation (purchase and sale, collateral, insurance, legal dispute, reporting)
  • article or list of movable assets subject to valuation
  • type of value to be determined (typically market value)
  • valuation date and the client’s requirements for the result


2. Collection and analysis of initial information

The valuer receives and analyses:

  • documents confirming ownership rights
  • technical specifications, year of manufacture, configuration, and condition of the asset
  • information about operating conditions
  • existing restrictions or encumbrances (pledge, lease, etc.)


3. Inspection of the subject property

A physical or remote inspection of the movable property is performed to:

  • confirm its technical condition
  • determine the level of physical and functional depreciation
  • record the actual characteristics of the subject property


4. Market analysis and selection of methodology

At this stage:

  • relevant market segment is analysed
  • appropriate comparable assets are selected
  • methodological approaches (comparative, cost, income) are chosen depending on the type of asset and the purpose of valuation


5. Performing the calculations

The valuer:

  • applies the selected valuation approaches and methods
  • makes the necessary adjustments
  • forms the intermediate and final value results


6. Reconciliation of results and preparation of the conclusion

The obtained results are:

  • analysed for logic and compliance with market conditions
  • reconciled between the applied valuation approaches
  • used to form a conclusion on the value of the movable property


7. Preparation of the valuation report

Based on the valuation results, an official report is prepared, which includes:

  • description of the asset and the purpose of valuation
  • applied methodology
  • calculations and assumptions
  • value conclusion as of the valuation date


8. Delivery of results and consultation

The client receives:

  • movable property valuation report
  • explanations regarding the results
  • consultation on the practical use of the report (for transactions, banks, courts, or reporting purposes)


Benefit for the client

A clear structure of the valuation stages ensures transparency of the process, justification of the results, and the ability to use the report for various purposes.


What you obtain when working with BDO in Ukraine

By ordering the movable property valuation service, you obtain:

  • An independent market value report for movable property, prepared by experts of BDO in Ukraine
  • A clear justification of the value, including a description of the approaches, assumptions, and key influencing factors
  • A valuation methodology based on international and national valuation standards and market practice
  • A report suitable for practical use in financial reporting, purchase and sale transactions, lending, court proceedings, and management decisions
  • Professional consultation from experts of BDO in Ukraine regarding the valuation results and possible scenarios for using the obtained data.


Advantages of working with BDO in Ukraine

  • many years of experience of experts in the field of movable property valuation
  • modern valuation methodologies and international best practices
  • objective and independent conclusions that comply with market standards
  • high quality reports used in financial reporting, courts, and transactions
  • support in implementing complex transactions and making management decisions
  • key application scenarios


Who performs the valuation

The valuation is performed by experts of BDO in Ukraine, who combine deep market knowledge, practical expertise, and international valuation standards.

Our valuers ensure high quality, accuracy, and full compliance with legal requirements.


Need a professional valuation of movable property?

Contact BDO in Ukraine to obtain an independent and well substantiated market value assessment of vehicles, equipment, vessels, and other movable assets. Our experts will help you make informed managerial, financial, and legal decisions.

Contact BDO in Ukraine to discuss your request, receive a consultation, and order a movable property valuation service.


Key Contact

Valeriy Afanasyev

Valeriy Afanasyev

Valuation Partner
View bio

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FAQ (Frequently Asked Questions)

Valuation of movable property — the process of professionally determining the market or other value of assets that are not real estate, using established methodological approaches and market data.

Movable property — tangible assets that can be moved without compromising their functionality. This includes vehicles, machinery, equipment, vessels and specialised equipment.

Market value — the most probable price at which movable property can be sold on the open market between knowledgeable, willing and independent parties, without compulsion.

Independent valuation — an assessment performed by experts who have no personal or financial interest in the results, which guarantees the objectivity and impartiality of the conclusions.

Valuation report — an official document containing a description of the subject property, the purpose and date of valuation, the methodology used, calculations, assumptions and a conclusion on the value.

Comparative approach — a valuation method based on the analysis of sales prices or offers for similar movable property, factoring in adjustments for differences.

Cost approach — a method of valuation whereby the value is determined based on the cost of reproducing or replacing the asset, taking into account physical, functional and economic depreciation.

Income approach — a method of valuation applied to assets capable of generating economic benefits, based on forecasting future income and discounting it to its present value.

Physical depreciation — a decrease in the value of movable property due to physical ageing, wear and tear or damage during use.

Functional depreciation — impairment or decrease of value of an asset due to obsolescence, incompatibility with current technical or market requirements.

Economic depreciation — a decrease in the value of movable property due to external factors, including changes in the market, demand, regulatory environment or economic conditions.

Valuation date — a specific date on which the value of movable property is determined. The value is only valid on that date.

Purpose of valuation — the reason for conducting the valuation, e.g. purchase and sale, collateral, insurance, litigation, financial reporting or management decision.

Subject property — the specific movable property or group of assets for which the value is determined within the scope of the valuation project.

Customer of the valuation — an individual or a legal entity who initiates the valuation of movable property and uses its results for their own purposes.

Valuer — a qualified specialist who has the relevant knowledge, experience and authority to conduct a professional valuation of movable property.

Assumptions and limitations — the conditions under which the valuation is performed and factors that may affect the result, such as the completeness of information or the availability of market data.

Collateral value — the value of movable property used as security for the fulfilment of obligations to the creditor.

Insurance value — the value used to determine the amount of insurance coverage for movable property.