1. Historical cost method:

Historical cost method is the most commonly used method for the valuation of fixed assets. According to historical cost method, the value of fixed assets is equal to the cost paid at the time of purchase.

This method is simple and applicable to most fixed assets, especially productive fixed assets, such as production equipment and machinery. However, without considering the appreciation or depreciation of assets, the value of assets may be quite different from the market value.

2. Fair value method:

The fair value method refers to the valuation of fixed assets according to the market price or similar market price. This method can reflect the real value of fixed assets, especially for real estate and other assets with large market price fluctuations. However, the determination of fair value method usually requires professional evaluation, which is expensive and relatively cumbersome to operate.

3. Depreciation cost method:

Depreciation cost method is based on the concept that the service life and value of fixed assets are gradually decreasing, and the cost of fixed assets is allocated to its service life. Depreciation cost method usually adopts straight-line method and accelerated depreciation method. The straight-line method is the most common depreciation method, which distributes the residual value of fixed assets to each period evenly according to a fixed period, so that the depreciation expenses of each period are equal.

The accelerated depreciation rule is that in the initial stage of the use of fixed assets, the depreciation expense is large, and with the passage of time, the depreciation expense gradually decreases. Depreciation cost method is helpful to reflect the use value of assets, reasonably reflect the consumption of assets in the production process, and also conforms to the principle of prudence in accounting.

The choice of pricing methods usually depends on the specific situation and accounting policies of enterprises, and different pricing methods may lead to different results of enterprise financial statements. Enterprises need to comprehensively consider the nature of assets, service life, market price fluctuations and other factors, as well as the authenticity and accuracy of financial statements when choosing valuation methods. At the same time, enterprises should follow the relevant national laws and regulations and accounting standards to ensure the legitimacy and accuracy of asset appraisal.