‫‪ ‬‬

‫‪Chapter 6: Equipment, Parts and Tools‬‬

‫‪6.1 Introduction ‬‬
‫‪ ‬ﻣﻥ ﺃﻫﻡ ﺍﻻﻣﻭﺭ ﺍﻟﺗﻲ ﺗﺅﺛﺭ ﻓﻲ ﻧﺟﺎﺡ ﺍﻟﻣﺷﺭﻭﻉ ﺃﻭ ﻋﻣﻠﻳﺔ ﺍﻻﻧﺗﺎﺝ ﻫﻲ ﻋﻣﻠﻳﺔ ﺍﺩﺍﺭﺓ ﺍﻟﻣﻌﺩﺍﺕ ﻭﺍﻟﺗﻲ ﺗﺷﻣﻝ ﺍﺧﺗﻳﺎﺭ‬
‫ﺍﻟﻣﻌﺩﺍﺕ ﻭﺍﻻﻻﺕ ﻭﺻﻳﺎﻧﺗﻬﺎ ﻭﻣﺗﺎﺑﻌﺔ ﺃﺩﺍﺋﻬﺎ ﻭﺗﺧﺯﻳﻧﻬﺎ ﻭﻏﻳﺭ ﺫﻟﻙ ﻣﻣﺎ ﺳﻳﺗﻡ ﺑﻳﺎﻧﻪ‪.‬‬

‫‪6.2 Establishing an Equipment Valuation Database ‬‬
‫‪ ‬ﻗﺑﻝ ﺍﻟﺑﺩء ﻓﻲ ﺷﺭﺍء ﺍﻟﻣﻌﺩﺍﺕ ﻻﺑﺩ ﺃﻥ ﻧﺑﻧﻲ ﻗﺎﻋﺩﺓ ﺑﻳﺎﻧﺎﺕ ﻟﻠﻣﻌﺩﺍﺕ ﻣﺑﻧﻳﺔ ﻋﻠﻰ ﺍﻟﺟﻭﺩﺓ ﺍﻟﺗﻲ ﺗﻭﻓﺭﻫﺎ ﺍﻟﻣﻌﺩﺓ‬
‫ﻭﺣﺟﻡ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﺗﺟﺎﺭﻳﺔ ‪ level of trade data‬ﺍﻟﻣﺗﻭﻓﺭﺓ ﻋﻥ ﺍﻟﻣﻌﺩﺓ ﻭﺑﺎﻟﺗﺎﻟﻲ ﻳﻣﻛﻧﻧﺎ ﺗﻘﻳﻳﻡ ﺗﻛﻠﻔﺔ ﺍﻟﻣﻌﺩﺓ‬
‫ﺗﻘﻳﻳﻣﺎ ﺣﻘﻳﻘﻳﺎ ﺑﻧﺎء ﻋﻠﻰ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﺗﻭﻓﺭﺓ ﻟﺩﻳﻧﺎ ‪.‬‬
‫‪ ‬ﺍﻥ ﺍﻣﺗﻼﻙ ﺑﻳﺎﻧﺎﺕ ﻟﺩﻯ ﺍﻟﺷﺭﻛﺔ ﻋﻥ ﺍﻟﻣﻌﺩﺍﺕ ﻣﻥ ﺣﻳﺙ ﺣﺟﻡ ﺍﻻﻋﻁﺎﻝ ﻭﺍﻛﺛﺭ ﻗﻁﻊ ﺍﻟﻐﻳﺎﺭ ﺍﻟﻣﻌﺭﺿﺔ ﻟﻠﺗﺎﻛﻝ‬
‫ﻭﺍﻟﺗﻐﻳﻳﺭ ﻭﻣﻌﺩﻻﺕ ﻓﻌﻠﻳﺔ ﻻﺳﺗﻬﻼﻙ ﺍﻟﻭﻗﻭﺩ ﻭﺗﻐﻳﻳﺭ ﺍﻟﺯﻳﺕ ﻭﺣﺟﻡ ﺍﻟﺿﺭﺍﺋﺏ ﻭﺍﻟﺗﺎﻣﻳﻧﺎﺕ ﺍﻟﻣﺗﻭﻗﻌﺔ ﻳﺳﻬﻝ ﻓﻰ‬
‫ﺍﻟﺣﺳﺎﺑﺎﺕ ﺍﻟﺩﻗﻳﻘﺔ‬
‫‪ ‬ﻋﻧﺩ ﺣﺳﺎﺏ ﺗﻛﻠﻔﺔ ﺍﻟﻣﻌﺩﺓ ﺳﻧﻘﺳﻡ ﺍﻟﻣﻌﺩﺍﺕ ﻣﻥ ﻧﺎﺣﻳﺔ ﺍﻟﺗﻛﻠﻔﺔ ﺇﻟﻰ ﻗﺳﻣﻳﻥ ﺍﻻﻭﻝ ﻫﻭ ﻗﻳﻣﺔ ﺍﻣﺗﻼﻙ ﺍﻟﻣﻌﺩﺓ ﺃﻭ ﻣﺎ‬
‫ﻳﺳﻣﻰ ‪ )new equipment cost‬ﻭﺑﺎﻟﺗﺎﻟﻲ ﺍﺫﺍ ﻛﺎﻧﺕ ﺍﻟﻣﻌﺩﺓ ﺟﺩﻳﺩﺓ ﺗﻭﺿﻊ ﺗﺣﺕ ﻫﺫﺍ ﺍﻟﻘﺳﻡ( ﻭﺍﻟﺛﺎﻧﻲ ﻫﻭ ﻗﻳﻣﺔ‬
‫ﺍﻟﻣﻌﺩﺓ ﺑﻌﺩ ﺍﺳﺗﺧﺩﺍﻣﻬﺎ ) ﻟﻠﻣﻌﺩﺍﺕ ﺍﻟﻣﺳﺗﻌﻣﻠﺔ ‪ (Market Value (used equipment, secondary‬ﻛﻣﺎ‬
‫ﺑﺎﻟﺷﻛﻝ ﺍﻟﺗﺎﻟﻲ ‪:‬‬
‫‪ ‬ﺃﻭﻻ ‪ :‬ﺍﻟﻣﻌﺩﺍﺕ ﺍﻟﺟﺩﻳﺩﺓ ‪ :‬ﻭﺗﻧﻘﺳﻡ ﺍﻧﻭﺍﻉ ﺍﻟﺗﻛﺎﻟﻳﻑ ﺑﻬﺎ ﺇﻟﻰ‬
‫‪ -1‬ﺗﻛﻠﻔﺔ ﺍﻋﺎﺩﺓ ﺍﻻﻧﺗﺎﺝ ‪ : Reproduction Cost‬ﺗﻛﻠﻔﺔ ﺍﺳﺗﺑﺩﺍﻝ ﻣﻌﺩﺓ ﺃﻭ ﺟﺯء ﻣﻧﻬﺎ ﺑﺎﺧﺭ ﻣﻣﺎﺛﻝ ﻟﻪ ﺗﻣﺎﻡ‪ ‬‬
‫‪ identical item‬ﻣﺭﺓ ﺃﺧﺭﻯ‬
‫‪ -2‬ﺗﻛﻠﻔﺔ ﺍﻻﺳﺗﺑﺩﺍﻝ ‪ : Replacement Cost‬ﺗﻛﻠﻔﺔ ﺍﺳﺗﺑﺩﺍﻝ ﻣﻌﺩﺓ ﺃﻭ ﺟﺯء ﻣﻧﻬﺎ ﺑﺎﺧﺭ ﻣﺷﺎﺑﻪ ﻟﻪ ﻓﻲ‬
‫ﺍﻟﺧﺻﺎﺋﺹ ﻭ ﺍﻻﺳﺗﺧﺩﺍﻡ ‪ similar utility‬ﻭﻟﻛﻥ ﻏﻳﺭ ﻣﻣﺎﺛﻝ ﻟﻪ‬
‫‪ -3‬ﺍﻟﻘﻳﻣﺔ ﺍﻟﻌﺎﺩﻟﺔ ‪ : Fair Value‬ﺍﻟﺳﻌﺭ ﺍﻟﻌﺎﺩﻝ ﻟﻠﻣﻌﺩﺓ ﻭﻳﻣﻛﻥ ﺍﻟﺣﺻﻭﻝ ﻋﻠﻳﻪ ﺑﻣﻌﺭﻓﺔ ﺳﻌﺭ ﺍﻟﻣﻌﺩﺍﺕ‬
‫ﺍﻟﻣﻣﺎﺛﻠﺔ‬
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‫‪ ‬ﺛﺎﻧﻳﺎ ‪ :‬ﺍﻟﻘﻳﻣﺔ ﺍﻟﺳﻭﻗﻳﺔ ﻟﻠﻣﻌﺩﺍﺕ ﺍﻟﻣﺳﺗﻌﻣﻠﺔ ‪ :Market Value‬ﻭﺗﻧﻘﺳﻡ ﺍﻧﻭﺍﻉ ﺍﻟﺗﻛﺎﻟﻳﻑ ﺑﻬﺎ ﺇﻟﻰ‬
‫‪ :Fair Market Value-in-Place -1‬ﻭﻓﻳﻪ ﻳﺑﻠﻎ ﺳﻌﺭ ﺑﻳﻊ ﺍﻟﻣﻌﺩﺓ ﺃﻗﺻﻰ ﺳﻌﺭ ﻟﻪ ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﺑﻳﻊ ﻣﺑﺎﺷﺭﺓ‬
‫ﺑﻳﻥ ﺍﻟﺑﺎﺋﻊ ﻭﺍﻟﻣﺷﺗﺭﻱ ﺩﻭﻥ ﻭﺟﻭﺩ ﻭﺳﻳﻁ‪.‬‬
‫‪ :Fair Market Value-in-Exchange -2‬ﻭﻓﻳﻪ ﺳﻳﻛﻭﻥ ﻫﻧﺎﻙ ﻭﺳﻳﻁ ﻣﺎﺑﻳﻥ ﺍﻟﺑﺎﺋﻊ ﻭﺍﻟﻣﺷﺗﺭﻱ ﻣﺛﻝ ﺗﺎﺟﺭ‬
‫ﺍﻟﺗﺟﺯﺋﺔ ﻣﻣﺎ ﻳﺅﺛﺭ ﻋﻠﻰ ﺳﻌﺭ ﺑﻳﻊ ﺍﻟﻣﻌﺩﺓ‪.‬‬
‫‪ :Orderly Liquidation Value -3‬ﻭﻓﻳﻬﺎ ﻳﺗﻡ ﺑﻳﻊ ﺍﻟﻣﻌﺩﺓ ﻧﻅﺭﺍ ﻟﺣﺎﺟﻪ ﺍﻟﺑﺎﺋﻊ ﻟﺳﻳﻭﻟﺔ ﻣﺎﻟﻳﺔ ﻋﻠﻰ ﻓﺗﺭﺍﺕ‬
‫ﺯﻣﻧﻳﺔ ﻣﻧﺗﻅﻣﺔ ﻭﺗﻛﻭﻥ ﺍﻟﻘﻳﻣﺔ ﺍﻟﺳﻭﻗﻳﺔ ﺃﻗﻝ ﻣﻣﺎ ﺳﺑﻖ ﻧﻅﺭﺍ ﻟﺑﻳﻊ ﺍﻟﻣﻌﺩﺓ ﻟﻼﺿﻁﺭﺍﺭ‪.‬‬
‫‪ : Forced Liquidation Value -4‬ﻭﻓﻳﻪ ﻳﺗﻡ ﺍﻟﺑﻳﻊ ﻧﻅﺭﺍ ﻟﺣﺎﺟﺔ ﺍﻟﺑﺎﺋﻊ ﻟﺳﻳﻭﻟﺔ ﻣﺎﻟﻳﺔ ﻓﻲ ﺍﻗﺭﺏ ﻭﻗﺕ‬
‫ﻣﻣﻛﻥ ﻟﻭﺟﻭﺩ ﺩﻳﻭﻥ ﺍﻭ ﻟﻐﻳﺭ ﺫﻟﻙ ﻭﺗﻛﻭﻥ ﺍﻟﻘﻳﻣﺔ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻗﻝ ﻣﻣﺎ ﺳﺑﻖ‬
‫‪ : Salvage Value/Part-Out Value -5‬ﺍﻟﻘﻳﻣﺔ ﺍﻟﻣﺗﺑﻘﻳﺔ ﻭﻫﻰ ﻗﻳﻣﺔ ﺍﻟﻣﻌﺩﺓ ﺑﻌﺩ ﺍﻧﺗﻬﺎء ﻋﻣﺭﻫﺎ‬
‫ﺍﻻﻓﺗﺭﺍﺿﻰ ﻟﻛﻥ ﻳﻣﻛﻥ ﺍﺳﺗﺧﺩﺍﻣﻬﺎ ﺍﻭ ﺍﺟﺯﺍء ﻣﻧﻬﺎ ﻟﺑﻳﻌﻬﺎ ﻟﻣﺷﺗﺭ ﺍﺧﺭ ﺍﻭ ﻓﻲ ﻋﻣﻠﻳﺔ ﺍﻻﺻﻼﺡ ﻟﻣﻌﺩﺍﺕ‬
‫ﺍﺧﺭﻯ ﺍﻭ ﻛﻘﻁﻊ ﻏﻳﺎﺭ‬
‫‪ Scrap Value -6‬ﻫﻧﺎ ﺍﻟﻣﻌﺩﺓ ﻻ ﺗﺻﻠﺢ ﻭﻻ ﺃﺟﺯﺍﺋﻬﺎ ﻟﻼﺳﺗﺧﺩﺍﻡ ﻓﺗﻘﺩﺭ ﻗﻳﻣﺗﻬﺎ ﻛﺧﺭﺩﺓ ﻓﺗﺑﺎﻉ ﻣﺛﻼ ﺑﺎﻟﻁﻥ ﺃﻭ‬
‫ﺑﺎﻟﻛﺟﻡ‬
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‫‪ ‬ﻭﻳﻭﺿﺢ ﺍﻟﺷﻛﻝ ﺍﻟﺗﺎﻟﻲ ﻣﺛﺎﻻ ﻟﺗﺳﻠﺳﻝ ﻗﻳﻣﺔ ﺍﻟﻣﻌﺩﺓ ﻣﻊ ﻛﻝ ﺗﺻﻧﻳﻑ‬

‫‪6.2.1 Replacement New, Source of Data ‬‬
‫‪ ‬ﺑﻌﺩ ﺗﺣﺩﻳﺩ ﺃﺻﻧﺎﻑ ﺍﻟﺗﻛﺎﻟﻳﻑ ﻟﻠﻣﻌﺩﺍﺕ ﻧﻧﺗﻘﻝ ﻟﻠﻣﺭﺣﻠﺔ ﺍﻟﺗﺎﻟﻳﺔ ﻭﻫﻲ ﻣﻌﺭﻓﺔ ﻣﺎﻫﻲ ﺍﻟﻣﺻﺎﺩﺭ ﺍﻟﺗﻲ ﻧﺣﺻﻝ ﺑﻬﺎ ﻋﻠﻰ‬
‫ﺗﻠﻙ ﺍﻟﺗﻛﺎﻟﻳﻑ ‪ ،‬ﻓﻣﺻﺎﺩﺭ ﺍﻟﺗﻛﺎﻟﻳﻑ ﻟﻠﻣﻌﺩﺍﺕ ﺍﻟﺟﺩﻳﺩﺓ ﻛﺎﻟﺗﺎﻟﻲ‪:‬‬
‫‪ -1‬ﻗﻭﺍﺋﻡ ﺍﻷﺳﻌﺎﺭ ﻟﻠﺷﺭﻛﺎﺕ ﺍﻟﻣﺻﻧﻌﺔ ﻟﺗﻠﻙ ﺍﻟﻣﻌﺩﺍﺕ ‪manufacturers price lists‬‬
‫‪ -2‬ﺍﻷﺳﻌﺎﺭ ﺍﻟﺗﻲ ﻧﺣﺻﻝ ﻋﻠﻳﻬﺎ ﺷﻔﻭﻳﺎ ﻣﻥ ﻣﻧﺩﻭﺑﻲ ﻣﺑﻳﻌﺎﺕ ﺗﻠﻙ ﺍﻟﻣﻌﺩﺍﺕ ‪Data obtained verbally‬‬
‫‪from sales representatives and new equipment dealers‬‬
‫‪ -3‬ﺍﻷﺳﻌﺎﺭ ﺍﻟﻣﻧﺷﻭﺭﺓ ﻓﻲ ﺍﻟﻣﻁﺑﻭﻋﺎﺕ ﺍﻟﻔﻧﻳﺔ ﻭﺍﻟﺗﺟﺎﺭﻳﺔ ‪published prices from technical and‬‬
‫‪trade journals‬‬
‫‪ -4‬ﺍﻟﻣﻁﺑﻭﻋﺎﺕ ﺍﻟﻣﻭﺟﻭﺩﺓ ﻓﻲ ﺍﻟﻣﻌﺎﺭﺽ ﺍﻟﺗﺟﺎﺭﻳﺔ ‪literature obtained at trade shows‬‬
‫‪ -5‬ﺍﻟﻣﺳﺗﺧﻠﺻﺎﺕ ﺍﻟﺗﻲ ﺗﺣﺗﻭﻱ ﻋﻠﻰ ﺃﺳﻌﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﻓﻲ ﺍﻟﻣﻌﺎﻣﻼﺕ ﺍﻟﺳﺎﺑﻘﺔ ‪Invoices containing cost‬‬
‫‪data relating to past transactions‬‬
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‫‪ -6‬ﺃﻭﺍﻣﺭ ﺍﻟﺷﺭﺍء ﺍﻟﺻﺎﺩﺭﺓ ﻟﻠﻣﻌﺎﻣﻼﺕ ﺍﻟﺳﺎﺑﻘﺔ ‪purchase orders from past transactions‬‬
‫‪ -7‬ﻋﺭﻭﺽ ﺍﻻﺳﻌﺎﺭ ﺍﻟﺻﺎﺩﺭﺓ ﻣﻥ ﺍﻟﻣﺻﻧﻌﻳﻥ ﺍﻭ ﺍﻟﻭﻛﻼء ‪Equipment quotations from‬‬
‫‪manufacturers or dealers‬‬

‫‪6.2.2 Market Value, Source of Data ‬‬
‫‪ ‬ﻳﻣﻛﻥ ﺃﻳﺿﺎ ﻋﻣﻝ ﻗﺎﻋﺩﺓ ﺑﻳﻧﺎﻧﺎﺕ ﻷﺳﻌﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﺍﻟﻣﺳﺗﻌﻣﻠﺔ ﺑﺎﺳﺗﺧﺩﺍﻡ ﺃﺣﺩ ﺍﻟﻣﺻﺎﺩﺭ ﺍﻟﺗﺎﻟﻳﺔ ‪:‬‬
‫‪ -1‬ﺍﻟﻣﻧﺷﻭﺭﺍﺕ ﺍﻟﺗﺟﺎﺭﻳﺔ ﻷﺳﻌﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﺍﻟﻣﺳﺗﻌﻣﻠﺔ ‪Trade publications listing sales‬‬
‫‪advertisements for used equipment‬‬
‫‪ -2‬ﺃﺳﻌﺎﺭ ﺑﻳﻊ ﺍﻟﺗﺟﺯﺋﺔ ﺍﻟﺗﻲ ﻳﺗﻡ ﺍﻟﺣﺻﻭﻝ ﻋﻠﻳﻬﺎ ﻣﻥ ﺗﺟﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﺍﻟﻣﺳﺗﻌﻣﻠﺔ ﺃﻭ ﻣﻥ ﺍﻟﺳﻣﺎﺳﺭﺓ ‪retail‬‬
‫‪prices obtained from used equipment dealers or brokers‬‬
‫‪ -3‬ﻋﺭﻭﺽ ﺃﺳﻌﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﺍﻟﻣﺳﺗﻌﻣﻠﺔ ﺍﻟﻣﻭﺟﻭﺩﺓ ﺑﺎﻟﻣﻌﺎﻣﻼﺕ ﺍﻟﺳﺎﺑﻘﺔ ‪equipment price quotations‬‬
‫‪for the purchase of used equipment documented in previous transactions‬‬
‫‪ -4‬ﻗﻳﻣﺔ ﺍﻟﻣﻌﺩﺍﺕ ﻁﺑﻘﺎ ﻷﺳﻌﺎﺭ ﺍﻟﺳﻭﻕ ﺍﻟﻣﻧﺷﻭﺭﺓ ‪value from “market data publications‬‬
‫‪ -5‬ﻋﻣﻝ ﻣﺯﺍﺩ ﻋﻠﻧﻲ ‪auction‬‬
‫‪ -6‬ﺃﺳﻌﺎﺭ ﺍﻟﺑﻳﻊ ﺍﻟﻣﺳﺑﻘﺔ ﻟﻠﻣﻌﺩﺓ‬

‫‪6.2.3 Trade Data / Cost Adjustment ‬‬
‫‪ ‬ﺭﻏﻡ ﺍﻟﺣﺻﻭﻝ ﻋﻠﻰ ﺃﺳﻌﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﺇﻻ ﺍﻧﻪ ﻻﺑﺩ ﻣﻥ ﺍﻻﺧﺫ ﻓﻲ ﺍﻻﻋﺗﺑﺎﺭ ﻭﺟﻭﺩ ﺑﻌﺽ ﺍﻟﻌﻭﺍﻣﻝ ﺍﻟﺗﻲ ﻗﺩ ﺗﺅﺛﺭ‬
‫ﻋﻠﻰ ﺳﻌﺭ ﺍﻟﻣﻌﺩﺓ ﻣﻧﻬﺎ ‪:‬‬
‫‪ -1‬ﺇﺫﺍ ﻛﺎﻧﺕ ﺍﻟﻣﻌﺩﺓ ﺍﻟﻣﻁﻠﻭﺏ ﺷﺭﺍﺋﻬﺎ ﺗﺧﺗﻠﻑ ﻋﻥ ﺍﻟﻣﻌﺩﺓ ﺍﻟﺗﻲ ﺣﺻﻠﻧﺎ ﻋﻠﻰ ﻋﺭﺽ ﺍﻟﺳﻌﺭ ﻟﻬﺎ ﻓﻲ ﻋﻣﺭ ﺍﻟﻣﻌﺩﺓ‬
‫‪ different years of manufacture‬ﻭﺑﺎﻟﺗﺎﻟﻲ ﻳﺗﻡ ﺍﺿﺎﻓﺔ ﻣﻌﺎﻣﻝ ﻳﻌﺑﺭ ﻋﻥ ﺍﺭﺗﻔﺎﻉ ﺳﻌﺭ ﺍﻟﻣﻌﺩﺓ ﺫﺍﺕ‬
‫ﺍﻻﻧﺗﺎﺝ ﺍﻻﺣﺩﺙ ﻋﻥ ﺍﻟﻣﻌﺩﺓ ﺫﺍﺕ ﺍﻻﻧﺗﺎﺝ ﺍﻻﻗﺩﻡ‬
‫‪ -2‬ﻣﻛﺎﻥ ﺍﻟﺑﻳﻊ ‪ Location of Sale‬ﻓﻘﺩ ﺗﺧﺗﻠﻑ ﺳﻌﺭ ﺍﻟﻣﻌﺩﺓ ﻋﻧﺩ ﺷﺭﺍﺋﻬﺎ ﻣﻥ ﻣﻛﺎﻥ ﺩﻭﻥ ﺍﻻﺧﺭ‬
‫‪ -3‬ﺍﻻﺳﺗﺧﺩﺍﻡ ‪Utilization‬‬
‫‪ -4‬ﺣﺎﻟﺔ ﺍﻟﻣﻌﺩﺓ ‪ ... Condition‬ﻭﻳﺗﻡ ﺍﻷﺧﺫ ﻓﻲ ﺍﻻﻋﺗﺑﺎﺭ ﺟﻣﻳﻊ ﻫﺫﻩ ﺍﻟﻌﻭﺍﻣﻝ ﻭﺍﻟﻘﻳﺎﻡ ﺑﺗﻌﺩﻳﻝ ﺳﻌﺭ ﺍﻟﻣﻌﺩﺓ‬
‫ﺍﻟﻣﻁﻠﻭﺑﺔ ﻋﻥ ﺍﻟﺳﻌﺭ ﺍﻟﺫﻱ ﺣﺻﻠﻧﺎ ﻋﻠﻳﻪ‪.‬‬
 ‫‪ ‬‬

‫‪6.2.4 Equipment Conditions, Terms and Definitions ‬‬
‫‪ ‬ﻛﻣﺎ ﺗﺣﺩﺛﻧﺎ ﻓﻲ ﺍﻟﺳﺎﺑﻖ ﻓﺈﻥ ﺣﺎﻟﺔ ﺍﻟﻣﻌﺩﺓ ﻣﻥ ﺍﻟﻌﻭﺍﻣﻝ ﺍﻟﺗﻲ ﺗﺣﺩﺩ ﺳﻌﺭ ﺍﻟﻣﻌﺩﺓ ﻭﻳﻣﻛﻥ ﺗﻘﺳﻳﻡ ﺣﺎﻟﺔ ﺍﻟﻣﻌﺩﺓ ﺍﻟﻰ‬
‫ﺍﻟﺗﺎﻟﻲ ‪:‬‬
‫‪ -1‬ﺟﻳﺩﺓ ﺟﺩﺍ ‪ : Very Good VG‬ﻭﺗﻌﻧﻲ ﺍﻥ ﺍﻟﻣﻌﺩﺓ ﻳﻣﻛﻥ ﺍﺳﺗﺧﺩﺍﻣﻬﺎ ﺑﻛﺎﻓﺔ ﺍﻣﻛﺎﻧﻳﺎﺗﻬﺎ ﺩﻭﻥ ﺍﻟﺣﺎﺟﻪ‬
‫ﻻﺻﻼﺡ ﺃﻭ ﺗﻌﺩﻳﻝ ﺃﻭ ﺻﻳﺎﻧﺔ – ﻏﻳﺭ ﺩﻭﺭﻳﺔ ‪ – abnormal maintenance‬ﻓﻲ ﺍﻟﻣﺳﺗﻘﺑﻝ ﺍﻟﻘﺭﻳﺏ‬
‫‪ -2‬ﺟﻳﺩﺓ ‪ : Good G‬ﻭﺗﻌﻧﻲ ﺍﻥ ﺍﻟﻣﻌﺩﺓ ﻗﺩ ﺗﻡ ﺗﻌﺩﻳﻠﻬﺎ ﺃﻭ ﺍﺻﻼﺣﻬﺎ ﻟﻛﻧﻬﺎ ﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﺣﺎﻟﻲ ﺗﺳﺗﻁﻳﻊ ﺍﻟﻌﻣﻝ‬
‫ﺑﻛﺎﻓﺔ ﺍﻣﻛﺎﻧﻳﺎﺗﻬﺎ‪.‬‬
‫‪ -3‬ﻣﻘﺑﻭﻟﺔ ‪ : Fair F‬ﺗﻌﻣﻝ ﺍﻟﻣﻌﺩﺓ ﺑﺎﻣﻛﺎﻧﻳﺎﺕ ﻣﺣﺩﻭﺩﺓ ‪ fully specified utilization‬ﻭﺗﺣﺗﺎﺝ ﺍﻟﻰ ﺍﻟﻘﻠﻳﻝ‬
‫ﻣﻥ ﺍﻻﺻﻼﺡ ﻭﺍﻟﺻﻳﺎﻧﺔ‪  general repairs‬ﻟﺭﻓﻊ ﻛﻔﺎﺋﺗﻬﺎ‪.‬‬
‫‪ -4‬ﺿﻌﻳﻔﺔ ﺟﺩﺍ ‪ : Poor P‬ﺗﻌﻣﻝ ﺍﻟﻣﻌﺩﺓ ﺑﺎﻣﻛﺎﻧﻳﺎﺕ ﺿﻌﻳﻔﺔ ‪below its fully specified utilization‬‬
‫ﻭﺗﺣﺗﺎﺝ ﺍﻟﻰ ﺍﻟﻛﺛﻳﺭ ﻣﻥ ﺍﻻﺻﻼﺡ ﻭﺍﻟﺻﻳﺎﻧﺔ ‪ extensive repairs‬ﻟﺭﻓﻊ ﻛﻔﺎﺋﺗﻬﺎ‪.‬‬
‫‪ -5‬ﺧﺭﺩﺓ ‪ : Scrap X‬ﺍﻟﻣﻌﺩﺓ ﻟﻡ ﺗﻌﺩ ﻗﺎﺑﻠﺔ ﻟﻼﺳﺗﺧﺩﺍﻡ ‪ no longer serviceable‬ﻭﻟﻥ ﺗﻔﻳﺩ ﺃﻋﻣﺎﻝ ﺍﻻﺻﻼﺡ‬
‫ﻭﻻ ﺍﻟﺻﻳﺎﻧﺔ ﻻﻋﺎﺩﺓ ﺗﺷﻐﻳﻠﻬﺎ ‪.‬‬
‫‪ ‬ﻭﻫﻧﺎﻙ ﻧﻭﻉ ﺍﺧﺭ ﻣﻥ ﺍﻟﺗﻘﺳﻳﻡ ﻛﺎﻟﺗﺎﻟﻲ ‪:‬‬
‫‪ -1‬ﻣﻣﺗﺎﺯﺓ ‪ : Excellent E‬ﺍﻟﻣﻌﺩﺓ ﺟﺩﻳﺩﺓ ﺃﻭ ﺷﺑﻪ ﺟﺩﻳﺩﺓ ﻭﻓﻲ ﺍﻟﻐﺎﻟﺏ ﻣﺎﺯﺍﻟﺕ ﻓﻲ ﻓﺗﺭﺓ ﺍﻟﺻﻳﺎﻧﺔ‪.‬‬
‫‪ -2‬ﺟﻳﺩﺓ ‪ : Good G‬ﺍﻟﻣﻌﺩﺓ ﺗﻌﻣﻝ ﺑﻛﻔﺎءﺓ ﺟﻳﺩﺓ ﺭﺑﻣﺎ ﻳﻛﻭﻥ ﻗﺩ ﺗﻡ ﺍﺻﻼﺣﻬﺎ ﻓﻲ ﻓﺗﺭﺓ ﻗﺭﻳﺑﺔ ﻟﻛﻧﻬﺎ ﺗﺅﺩﻱ ﺟﻣﻳﻊ‬
‫ﺍﻟﻭﻅﺎﺋﻑ ﺍﻟﻣﻁﻠﻭﺑﺔ ﻣﻧﻬﺎ‪.‬‬
‫‪ -3‬ﻣﺗﻭﺳﻁﺔ ‪ : Average A‬ﺍﻟﻣﻌﺩﺓ ﺗﻌﻣﻝ ﺑﻛﻔﺎﺋﺔ ﺟﻳﺩﺓ ﻟﻛﻥ ﻳﻭﺟﺩ ﺑﻬﺎ ﺑﻌﺽ ﺍﻻﺟﺯﺍء ﺍﻟﻣﻁﻠﻭﺏ ﺍﺻﻼﺣﻬﺎ ﻓﻲ‬
‫ﺍﻟﻘﺭﻳﺏ ﺍﻟﻌﺎﺟﻝ ‪.‬‬
‫‪ -4‬ﺿﻌﻳﻔﺔ ‪ : : Fair F‬ﺍﻟﻣﻌﺩﺓ ﺗﻌﻣﻝ ﺑﻛﻔﺎﺋﺔ ﺟﻳﺩﺓ ﻟﻛﻥ ﻳﻭﺟﺩ ﺑﻬﺎ ﺑﻌﺽ ﺍﻻﺟﺯﺍء ﺍﻟﻣﻁﻠﻭﺏ ﺍﺻﻼﺣﻬﺎ ﺣﺎﻻ‪.‬‬
‫‪ -5‬ﺿﻌﻳﻔﺔ ﺟﺩﺍ ‪ : Poor P‬ﺍﻟﻣﻌﺩﺓ ﻟﻡ ﺗﺗﻡ ﺻﻳﺎﻧﺗﻬﺎ ﺑﺷﻛﻝ ﻣﻘﺑﻭﻝ ﻭﺑﺎﻟﺗﺎﻟﻲ ﻻﺑﺩ ﻣﻥ ﺍﻋﺎﺩﺓ ﺑﻧﺎﺋﻬﺎ ﺍﻭ ﺍﺻﻼﺣﻬﺎ‬
‫ﻗﺑﻝ ﺍﻟﺑﺩء ﻓﻲ ﺍﺳﺗﺧﺩﺍﻣﻬﺎ ‪.‬‬
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‫‪6.3 Data Filling System ‬‬
‫‪ ‬ﺑﻣﺟﺭﺩ ﺣﺻﻭﻟﻧﺎ ﻋﻠﻰ ﺍﺳﻌﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﻭﺣﺎﻻﺗﻬﺎ ﻭﻣﻭﺍﺻﻔﺎﺗﻬﺎ ﻧﻧﺗﻘﻝ ﻟﻠﻣﺭﺣﻠﺔ ﺍﻟﺗﺎﻟﻳﺔ ﻭﻫﻲ ﻭﺿﻊ ﺗﻠﻙ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫ﻓﻲ ﻗﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﺗﻲ ﺗﻡ ﺍﻋﺩﺍﺩﻫﺎ ﻭﻳﺗﻡ ﺫﻟﻙ ﺑﺎﺗﺑﺎﻉ ﻁﺭﻳﻘﺔ ﻣﻥ ﺃﺭﺑﻊ ﻁﺭﻕ ﻛﺎﻟﺗﺎﻟﻲ‪:‬‬
‫‪ -1‬ﺗﻘﺳﻳﻡ ﺍﻟﻣﻌﺩﺍﺕ ﻁﺑﻘﺎ ﻟﻠﺗﺻﻧﻳﻑ ﺍﻟﺻﻧﺎﻋﻲ ﺍﻟﻘﻳﺎﺳﻲ ‪Standard Industrial Classification SIC‬‬
‫ﻭﻫﻭ ﺗﻛﻭﻳﺩ ﻋﺎﻟﻣﻲ ﻟﻠﻣﻌﺩﺍﺕ ﻭﺍﻻﺩﻭﺍﺕ ﺍﻟﻣﺳﺗﺧﺩﻣﺔ ﺑﻬﺎ ﻣﺛﻝ ﻭﺿﻊ ﻛﻭﺩ ‪ 34‬ﻻﺩﻭﺍﺕ ﺍﻟﻣﻌﺩﺍﺕ ‪Machine‬‬
‫‪ tool‬ﻭﺑﺎﻟﺗﺎﻟﻲ ﻳﺳﺗﻁﻳﻊ ﺍﻱ ﺷﺧﺹ ﺑﻣﺟﺭﺩ ﻣﻌﺭﻓﺔ ﺍﻟﺭﻗﻡ ﺗﺣﺩﻳﺩ ﻧﻭﻉ ﺍﻟﻣﻌﺩﺓ ﺍﻭ ﺍﻻﺩﺍﺓ ﺍﻟﻣﻘﺻﻭﺩﺓ‪.‬‬
‫‪ -2‬ﺍﻟﻁﺭﻳﻘﺔ ﺍﻟﺛﺎﻧﻳﺔ ﻫﻲ ﺗﻘﺳﻳﻡ ﺍﻟﻣﻌﺩﺍﺕ ﻁﺑﻘﺎ ﻟﻠﻧﻭﻉ ﻭﺍﻟﻔﺋﺔ ‪ Equipment Class and Type‬ﻣﺛﻝ ﻭﺿﻊ‬
‫ﻧﻭﻉ ﻣﻌﺩﺍﺕ ﻟﺣﺎﻡ ﺛﻡ ﺗﻘﺳﻳﻣﻬﺎ ﺣﺳﺏ ﻓﺋﺗﻬﺎ ﻭﻫﻛﺫﺍ‪.‬‬
‫‪ -3‬ﺍﻟﻁﺭﻳﻘﺔ ﺍﻟﺛﺎﻟﺛﺔ ﻫﻲ ﺗﻘﺳﻳﻡ ﺍﻟﻣﻌﺩﺍﺕ ﻁﺑﻘﺎ ﻟﻠﻭﻅﻳﻔﺔ ﺍﻟﺻﻧﺎﻋﻳﺔ ‪ industry category‬ﻣﺛﻝ ﻣﻌﺩﺍﺕ ﺍﻧﺷﺎﺋﻳﺔ‬
‫ﻭﻣﻌﺩﺍﺕ ﺗﻌﺩﻳﻥ ‪ mining‬ﻭﻫﻛﺫﺍ‪.‬‬
‫‪ -4‬ﺍﻟﻁﺭﻳﻘﺔ ﺍﻟﺭﺍﺑﻌﺔ ﻫﻲ ﺗﻘﺳﻳﻡ ﺍﻟﻣﻌﺩﺍﺕ ﻁﺑﻘﺎ ﻟﻠﺷﺭﻛﺔ ﺍﻟﻣﺻﻧﻌﺔ ‪equipment manufacturer’s name‬‬
‫ﻣﺛﻝ ﺣﺎﺳﺑﺎﺕ ﻣﻥ ﺷﺭﻛﺔ ‪ IBM‬ﻭﻏﻳﺭ ﺫﻟﻙ ‪.‬‬
‫‪ ‬ﺑﺎﺳﺗﺧﺩﺍﻡ ﺍﻱ ﻣﻥ ﻫﺫﻩ ﺍﻟﻁﺭﻕ ﻳﺗﻛﻭﻥ ﻟﺩﻳﻧﺎ ﻗﺎﻋﺩﺓ ﺑﻳﺎﻧﺎﺕ ﻟﻠﻣﻌﺩﺍﺕ ﻳﻛﻭﻥ ﺍﻟﻭﻗﺕ ﺍﻟﻣﻁﻠﻭﺏ ﻻﻳﺟﺎﺩ ﻣﻌﻠﻭﻣﺔ ﻋﻥ‬
‫ﺍﻱ ﻣﻌﺩﺓ ﺍﻗﻝ ﻣﺎ ﻳﻣﻛﻥ ‪.‬‬

‫‪6.4 Data Storage ‬‬
‫‪ ‬ﻫﻧﺎﻙ ﺍﻟﻌﺩﻳﺩ ﻣﻥ ﺍﻟﻁﺭﻕ ﺍﻟﻣﺳﺗﺧﺩﻣﺔ ﻟﺗﺧﺯﻳﻥ ﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﻌﺩﺍﺕ ﺍﺷﻬﺭﻫﺎ ﻭﺍﻛﺛﺭﻫﺎ ﺍﺳﺗﺧﺩﺍﻣﺎ ﻫﻲ ﻗﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ‬
‫ﺍﻻﻟﻛﺗﺭﻭﻧﻳﺔ ‪ Electronic Data Storage‬ﻭﺍﻟﺗﻲ ﺗﺗﻳﺞ ﺗﺧﺯﻳﻥ ﺟﻣﻳﻊ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﺎﻟﻣﻌﺩﺍﺕ ﺑﺩءﺍ‬
‫ﻣﻥ ﺍﻟﻣﻭﺍﺻﻔﺎﺕ ﺍﻟﻔﻧﻳﺔ ﻟﻠﻣﻌﺩﺓ ﻭﺣﺗﻰ ﺍﻻﺭﻗﺎﻡ ﺍﻟﺗﺳﻠﺳﻠﻳﺔ ﻷﺟﺯﺍء ﺍﻟﻣﻌﺩﺓ ﻣﻊ ﺿﺭﻭﺭﺓ ﺍﺳﺗﺧﺩﺍﻡ ﺍﻟﺑﺭﺍﻣﺞ ﺍﻟﻣﻧﺎﺳﺑﺔ‬
‫ﺍﻟﺗﻲ ﺗﺗﻳﺢ ﺗﺧﺯﻳﻥ ﻣﻧﺎﺳﺏ ﻟﻠﺑﻳﺎﻧﺎﺕ ﻣﻊ ﺍﻣﻛﺎﻧﻳﺔ ﺍﻟﺑﺣﺙ ﻋﻥ ﺍﻱ ﻣﻌﻠﻭﻣﺔ ﻣﻁﻠﻭﺑﺔ ﻛﻣﺎ ﻳﻣﻛﻥ ﺍﺳﺗﺧﺩﺍﻡ ﻣﻭﺍﻗﻊ‬
‫ﺍﻻﻧﺗﺭﻧﺕ ﻭﻏﻳﺭ ﺫﻟﻙ‪.‬‬

‫ﺗﻘﻴﻴﻢ ﺍﻟﻤﻌﺪﺍﺕ ‪6.5 Equipment Valuations‬‬

‫‪ ‬ﻫﻧﺎﻙ ﻁﺭﻕ ﻣﺗﻌﺩﺩﺓ ﻟﺗﻘﻳﻳﻡ ﺍﻟﻘﻳﻣﺔ ﺍﻟﻣﺗﺑﻘﺔ ﻟﻠﻣﻌﺩﺓ ﺑﻌﺩ ﺍﺳﺗﺧﺩﺍﻣﻬﺎ ‪residual value for the equipment‬‬
‫ﺍﻟﻣﻌﺩﺍﺕ ‪.‬‬
  

 There is no short cuts to arrive to a residual value to decide on leases or life

cycle costing, it should be calculate based on hard work and years of
experience .
 The estimator or appraiser should understand the equipment and industry in
which it operates. He should have access to trade data even though it doesn’t
guarantee the correctness
 Residual Value an estimate of how much it will be worth at the end of its lease,
or at the end of its useful life
‫ ﻭﻳﻌﻧﻲ ﺍﻟﻬﺑﻭﻁ ﺍﻟﺗﺩﺭﻳﺟﻲ ﻓﻲ‬L shape ‫ ﻭﻓﻲ ﺍﻟﻐﺎﻟﺏ ﻓﺎﻥ ﺍﻟﺗﻐﻳﺭ ﻓﻲ ﺍﺳﻌﺎﺭ ﺍﻟﻣﻌﺩﺍﺕ ﻳﺎﺧﺫ ﺍﺣﺩ ﺷﻛﻠﻳﻥ ﺍﻣﺎ‬
‫ ﻭﻳﻌﻧﻲ‬U Shape ‫ﺍﻟﺳﻌﺭ ﺛﻡ ﺍﻻﺳﺗﻘﺭﺍﺭ ﻋﻠﻰ ﺳﻌﺭ ﻣﻌﻳﻥ ﻭﺫﻟﻙ ﻓﻲ ﺍﻟﻣﻌﺩﺍﺕ ﺫﺍﺕ ﻓﺗﺭﺓ ﺍﻟﺣﻳﺎﺓ ﺍﻟﻁﻭﻳﻠﺔ ﺍﻭ‬
. ‫ﺣﺩﻭﺙ ﺍﻧﺧﻔﺎﺽ ﻣﻔﺎﺟﻰء ﺛﻡ ﻣﻌﺎﻭﺩﺓ ﺍﻻﺭﺗﻔﺎﻉ ﻓﻲ ﺳﻌﺭ ﺍﻟﻣﻌﺩﺓ ﺭﺑﻣﺎ ﻟﺣﺩﻭﺙ ﺗﻐﻳﺭﺍﺕ ﻓﻲ ﺍﻟﺳﻭﻕ ﺍﻭ ﻧﺣﻭ ﺫﻟﻙ‬