重置成本法是指在资产评估时,按被评估资产的现时完全重置成本,减去应扣损耗或贬值,来确定被评估资产价格的一种方法。具体来讲,就是根据重新购建与被评估资产相同或类似的全新资产的全部重置成本在现行市价条件下所需的费用,并在此基础上扣除被评估资产因为使用、存放和技术进 The replacement cost method refers to a method of determining the price of an asset under assessment at the current full replacement cost of the asset under assessment, less the loss or depreciation should be deducted. Specifically, it is based on the cost of rebuying the entire replacement cost of the new asset that is the same as or similar to the asset being evaluated at the prevailing market price, and deducting on the basis that the asset being evaluated is not being used, stored and technically advanced