摘要：The establishment of the utility of the agricultural machines’ evaluation is based on a welldefined objective within the real estate entity through the fact that it reflects an accurate image of the heritage of the society. The casuistry is based on the display of the evaluation of the tangible assets that belong to an agricultural society where theoretical concepts are founded,in regard to the evaluation,continuing with the concepts that are specific to the appropriate evaluation of these objectives.
关键词：fair value;real estate propriety;reevaluation;market value
