| Summary: | The objective of the paper is to present methods of evaluation of real estates used for evaluation of agricultural equipment and types of value related thereto. Alina carrot harvester by Waremczuk company served as an example, for which a detailed methodology and the results of valuation were presented.
Evaluation was carried out based on two approaches namely a comparative and cost approach. In the case of the comparative approach, the average price adjustment method was used and in the case of the cost approach - a replacement cost method.As a result of using various approaches and methods of evaluation two slightly different values of the evaluated harvester were obtained. It was respectively: EUR16,406 - at the use of the average price adjustment method and EUR 17,678 - the estimated net replacement value in the cost approach for the replacement method.
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