更新重置成本是指利用新型材料,新工艺、新技术以现时价格生产或建造具有同等功能的全新资产所需的成本。选择重置成本时,如果能够同时获得复原重置成本和更新重置成本的情况下,应当选择更新重置成本,在无更新重置成本时可以采用复原重置成本。
要注意更新重置成本的选择与功能性贬值的量化;
Attention should be paid on selection of renewed replacement cost and quantification of functional devaluation.
最后,成本法的应用要求相当详尽,尤其在估算更新重置成本或复原重置成本时,显然这样做非常耗费时间和金钱。
Finally, use of the cost approach can be rather detailed, especially when estimating replacement or reproduction cost. This detail can obviously be very time-consuming and expensive.
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