david hornby

If the plant and machinery is mobile its value can be determined after taking into account cost of relocation. Some plant and equipment can be so remote that the cost of bringing them to a potential buyer is more than what they are worth. This applies particularly to large and heavy plant and equipment often found in old mining sites.

Some plant and equipment is normally sold with the premises in which it is located. This would apply to highly specialised buildings for example, the manufacture of one unique items. The sale of such a building would necessarily, include the plant and equipment. Some plant and equipment cannot be removed at a reasonable cost to make its sale economical.


The removal of a large baker’s oven may result in expensive damage to the building. The underground petrol tanks of a service station are often filled with sand rather than incur the expense of removing them after the service station has become uneconom.

Once obsolete the value is scrap value only but in some cases this is quite high. If the item can be dismantled it's parts are cheaper and easier to transport and may have value as replacement parts for operating plant and machinery.