Abstract

The structure of production in agriculture is changing with the change of priorities, both at EU and national level. On the one hand, this is due to interconnection in individual sub-branches, on the other, to the replacement of traditional technologies with new ones. In both cases, this requires the maintenance of more equipment than is necessary for production and the corresponding increase in the cost of production and the reduction of the profit from production. Significant lagging of the machine-tractor fleet renewal processes and increased loading of the used equipment imply intensive physical wear and obsolescence.

Depending on the reasons for write-off, when determining the liquidation value of the machinery, account shall be taken of special features and the possibilities for further use of individual elements (parts, assemblies and aggregates). Several approaches are used to determine the liquidation value:

– the whole machine is considered scrap. The approach is applicable to working machines and attachments to self-propelled agricultural machinery;

– the whole machine is classified as scrap but is dismantled and divided according to the type of scrap (ferrous and non-ferrous metals). The approach is applicable to retractors and attachments to self-propelled agricultural machinery as well as stationary machinery for primary production processing;

– the machine is rated as scrap of ferrous and non-ferrous metals and second-hand spare parts. The approach is only applicable to physically worn machines.

In addition to that, an improved methodology for assessing the liquidation value of different groups of agricultural machinery for moral and physical extinction with and without residual resource elements is suggested.