Insights from the Practice — Government Approved P&M Valuation
Technical observations on plant and machinery valuation questions bank credit teams, Resolution Professionals, corporate finance officers, and CAs most frequently ask.
Research-led observations covering DRC, depreciation, obsolescence, IBC, SARFAESI, insurance and industrial equipment.
Technical Questions. Practical Valuation Answers.
The following practice articles address the technical questions that arise when plant and machinery value must withstand scrutiny from banks, Resolution Professionals, corporate finance teams, insurers and tax professionals.
P&M Valuation Insights Library
The Four DRC Components: Why Applying Only Physical Depreciation Produces a Materially Wrong P&M Certificate
Read Practice InsightFunctional Obsolescence for Energy-Intensive Equipment: Calculating the Annual Energy Penalty and Capitalising It as a Deduction
Read Practice InsightR-22 Refrigerant and the Montreal Protocol: Environmental Compliance Obsolescence in India’s Refrigeration Equipment
Read Practice InsightIn-Situ vs Ex-Situ: Why the IBC Fair Value and Liquidation Value for Manufacturing Equipment Are Different Numbers
Read Practice InsightSARFAESI P&M DSV by Equipment Category: From 85% for Commercial Vehicles to 30% for Pharmaceutical Sterile Filling Lines
Read Practice InsightThe Pharmaceutical GMP Compliance Premium: Why FDA-Inspected Equipment Is Worth More Than Identical Non-GMP Equipment
Read Practice InsightBS-VI and the Commercial Vehicle Secondary Market: How Emission Standards Affect the Resale Value of India’s HCV Fleet
Read Practice InsightThe Steel Plant Equipment Buyer Pool: Why Liquidation Values for Rolling Mill Equipment Can Be 25–35% of DRC
Read Practice InsightFactory Insurance Underinsurance: The RCN Gap Between 2019 Policy Values and 2025 OEM Prices
Read Practice InsightThe Pharmaceutical M&A P&M Schedule: The GMP Premium, Sterile Filling Line Valuation, and the Balance Sheet PPA Step-Up
Read Practice InsightIBC CIRP for a Textile Mill: Ring Spindles, Air-Jet Looms, and the Tirupur Secondary Market for Used Textile Machinery
Read Practice InsightInd AS 16 Revaluation: When the P&M Book Value Is ₹32 Crore and the Government Approved DRC Is ₹49 Crore
Read Practice InsightNeed a Government Approved P&M Valuation?
Discuss your machinery, equipment or industrial asset valuation requirement with the valuation practice.