IBBI Plant & Machinery case studies
IBBI Plant & Machinery · Put your knowledge to work in context.
The IBBI Plant & Machinery examination is one of the asset-class Valuation Examinations administered under the Insolvency and Bankruptcy Board of India (IBBI), the regulator established under the Insolvency and Bankruptcy Code, 2016. IBBI publishes the syllabus, format, frequency and other details of the Valuation Examinations, and its site lists the Valuation Examination alongside the Limited Insolvency Examination and the Registered Valuer resources. The IBBI Plant & Machinery case studies are 5 cases and about 3,453 words.
1Premise of value in CIRP: imported CNC line, failed spindle and forced-sale indications
A Tier-2 auto-component manufacturer is in corporate insolvency resolution. Its machining shop has six imported five-axis CNC machining centres, installed in 2017 at a landed cost of ₹3.10 crore each, including customs duty, freight, and installation.
760 words, about 4 min2Functional obsolescence in a ring-spinning mill: equivalent asset or modern equivalent?
A cotton spinning mill in Coimbatore operates 24 ring frames, each with 1,200 spindles, installed in 2013 at ₹1.65 crore per frame. The current replacement cost new of an equivalent ring frame is ₹2.10 crore; a compact spinning frame with the same spindle count costs ₹2.90 crore.
671 words, about 3 min3Asset classification and cost to cure in a captive gas-engine power plant
A 24 MW captive gas-engine power plant supports a chemical unit. The plant comprises two 12 MW natural gas engines, 11 kV switchgear, a 3 km dedicated 33 kV transmission line on private right of way, a 45 m reinforced-concrete exhaust chimney, and a 1,500 kVA standby DG set.
741 words, about 4 min4Economic obsolescence in an injection moulding plant: utilisation versus market evidence
An injection moulding company owns 40 hydraulic machines, each with a current replacement cost new of ₹1.05 crore. The machines were installed in 2018 and have a 12-year technical life.
618 words, about 3 min5Statutory compliance and remaining life of an AFBC boiler
A chemical plant owns a 25 TPH atmospheric fluidised bed combustion boiler installed in 2012 at ₹18 crore. The current replacement cost new of an equivalent boiler is ₹24 crore.
663 words, about 3 min