Gas station evaluation ~ ~

Gas station is a common special property, which is mainly distributed on both sides of traffic roads. It is a profit-making property, providing supporting services such as refueling, maintenance and retail for all kinds of vehicles on the road. Its asset categories include: intangible assets (land use rights and franchise licenses) and fixed assets (houses and gas station facilities and equipment). It can also be divided into real estate, franchising and supporting machinery and equipment. The evaluation of gas station value is essentially an overall asset value evaluation.

When a gas station owner applies for a mortgage loan from a bank, the mortgage provided to the bank is often the property certificate of the gas station. At this time, it is necessary to evaluate the real estate value of gas stations. There are two main evaluation methods: income reduction method and cost method.

First, the income reduction method:

Gas station is a profitable property, and its overall asset evaluation is naturally the most scientific with the income method. Annual income can be calculated by the following two methods:

1, calculate the expected income from the historical operating income of the gas station, and calculate the objective income of the gas station in combination with the historical operating conditions of other similar gas stations around;

2. Calculate the possible refueling amount from the road traffic volume next to the gas station, so as to calculate the objective income of the gas station. Operating costs can be calculated from past operating conditions.

The evaluation institution should first evaluate the overall asset value, and then divest the intangible asset value and machinery and equipment value of the franchise license, and the rest will be used as the real estate value of the gas station. Namely:

Real estate value of gas station = overall asset value of gas station-intangible asset value of franchise right-supporting machinery and equipment value of gas station.

Intangible assets do not have the status of independent economic entity, but they are attached to a specific subject, but economic resources that can play a role in a specific subject and bring economic benefits cannot realize their economic benefits without a specific subject. The income of intangible assets is excess income. Because intangible assets must be attached to tangible assets to create income, it is very difficult to define the income of intangible assets separately in general. In the evaluation of intangible assets, the sharing method is often used to separate the income of intangible assets from the total income.

Formula: intangible assets income = total income × income sharing rate

The revenue sharing rate can adopt the "three-point method" in gas station value evaluation, and specifically think that franchise accounts for 35% of the total revenue.

The supporting machinery and equipment of gas stations include oil tanks, refueling guns and tankers. , its value can be evaluated by replacement cost method.

Second, the cost method:

Gas station real estate value = gas station land value+gas station real estate value.

The land value of gas station can be obtained through land, and its market price can also be calculated by market comparison method, and its parcel price can be calculated by benchmark land price coefficient correction method.

In Shenzhen, the Municipal Bureau of Planning and Land Resources has strict regulations on the land used for gas stations: the price of gas stations and filling stations calculated according to the market land price is 6.5438+0.2 million yuan/set, the price of filling stations is 3 million yuan/set, and the price of filling stations and filling stations is 6.5438+0.5 million yuan/set, ranking second and third according to different locations.

The replacement cost method can be used for the property value of gas stations, and the replacement cost adopts the standards promulgated by the government. Formula: Property value = replacement price of property × innovation rate.

Source:/s/blog _ 5ace45870102v31y.html.