সম্পত্তির অবচয় নির্ণয়ে কোন পদ্ধতি প্রয়োগ করা উচিত?

†Kvb m¤úwËi †ÿ‡Î †Kvb& c×wZ cÖ‡qvM Kiv n‡e G cÖkœ RvMv LyeB ¯^vfvweK| wbw`©ó †Kvb m¤úwËi †ÿ‡Î GKKfv‡e †Kvb c×wZ‡K wbe©vPb Kiv m¤¢e bq| cÖwZôv‡bi wbR¯^ Avw½K, cÖPwjZ ixwZ bxwZ, m¤úwËi aiY, ¯’vwqZ¡, g~j¨ BZ¨vw` we‡ePbv K‡i AeP‡qi c×wZ wbe©vPb Kiv DwPZ| Z‡e e¨enviMZ myweav we‡ePbv K‡i wKQz wKQz m¤úwËi Rb¨ Dc‡hvMx AePq c×wZ m¤ú‡K© wb‡P aviYv †`Iqv nj:

mybvg(Goodwill): mybv‡gi g~j¨ cwieZ©bkxj| ZvB Gi AePq Revaluation Method A_v©r cybg~©j¨vqb c×wZ‡Z avh© Kiv DwPZ| Z‡e mybvg Ae‡jvcb Ki‡Z n‡j w¯’iwKw¯Í c×wZ Aej¤^b Kiv hvq|

`vjvb, KjKâv I hš¿cvwZ (Building, Plant & Machinery): G ‡ÿ‡Î AePq av‡h©i Rb¨ w¯’iwKw¯Í ev µgn«vmgvb †Ri c×wZ AbymiY Kiv DwPZ|

BRviv m¤úwË, †c‡U›U ¯^Ë¡, MÖš’¯^Ë¡ BZ¨vw` (Leasehold Property, Patent-Right, Copy-right etc.): G m¤úw˸‡jvi †gqv` Pzw³ Øviv wbav©wiZ nq| Pzw³Kvj †k‡l G‡`i g~j¨ k~b¨ n‡q hvq| ZvB Pzw³e× mg‡qi g‡a¨ m¤úwËi †gvU AR©b g~j¨‡K fvM K‡i w`‡Z, w¯’iwKw¯Í ev mij‰iwLK c×wZ e¨envi Kiv DwPZ|

wewb‡qvM(Investment): wewb‡qv‡Mi †ÿ‡Î eZ©gvb g~j¨ ev evRvig~j¨ we‡ePbv Ki‡Z nq| ZvB G‡ÿ‡Î cybg~©j¨vqb c×wZB hyw³MÖvn¨ c×wZ|

wb:‡kl‡hvM¨ m¤úwË, h_v-Lwb (Exhausting Assets i.e; Mine): G RvZxq m¤úwË Kvh©Ki Avqy †k‡l g~j¨nxb n‡q hvq| m¤úwËi g~j¨‡K µgvš^‡q k~‡b¨ iƒcvšÍi Ki‡Z k~b¨KiY c×wZ we‡kl Dc‡hvMx| ZvB cÖZ¨ÿ m‡¤¢v‡M wb:‡kwlZ m¤úwËi †ÿ‡Î Depletion Method we‡eP¨ nIqv DËg|

DcwiD³ Av‡jvPbv Aek¨ cvjbxq ‡Kvb wbqg bq| m¤úwËi AePq avh©Ki‡Y c×wZMZ wfwË wba©vi‡Yi †ÿ‡Î mnvqZv Ki‡Z cv‡iÑGiƒc `„wófw½‡Z Av‡jvPbv Kiv n‡q‡Q| cÖwZôvb‡f‡`, mgq‡f‡` ev cÖ‡qvR‡bi wfbœZv Abymv‡i GKwU wbw`©ó m¤úwËi AePq wbY©‡q wfbœ wfbœ c×wZ Abym„Z n‡Z cv‡i|