A method of pricing an asset lost in a mining catastrophe / Metoda wyceny środka trwałego utraconego w wyniku katastrofy górniczej

Abstract

Abstract The authors of the paper present a problem of pricing assets lost in result of mining catastrophes. In the subsequent steps of a pricing procedure the Authors suggest a methodology of an asset identification in relation to its technical, functional and environmental wear and particular methods of calculating its value. In the paper there were market, property and income method included, it especially concerned the technique of pair comparison, average price correction and statistical market analysis as well as the technique of replacement cost, reconstruction cost and investment method.