1. The present value method of income refers to the evaluation method that takes the present value calculated by the expected future income of the long-term assets to be evaluated at a reasonable conversion rate as the standard for estimating the present value of assets. It is mainly applicable to long-term assets with value loss (ignoring intangible loss) due to use.
2. The replacement cost method refers to the evaluation method of estimating the present value of assets based on the possible cost of repurchasing the assets to be evaluated. Mainly applicable to assets with large market fluctuations.
3. The current price method refers to taking the current market price of the appraised assets as the standard for estimating the present value of the assets. Mainly applicable to assets with large market fluctuations.
4. The liquidation price method refers to the method of evaluating the value of the appraised assets based on the realizable value at the time of liquidation.
Legal basis: Article 27 of the Company Law of People's Republic of China (PRC), shareholders can make capital contributions in cash or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and transferred according to law. However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations. Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.