Factor Revaluation

In factor revaluation, the values in the index table become simple multipliers. The values in the table would be considered valid as of June 2000, and the revaluation factor is then derived from the acquisition date. This number is then multiplied by the original cost. Here is an example equation:

Cost à June 2000 value = Revalued cost

Here is an example calculation:

25,000 x 180.931 = 4,523,275.00 x 1 percent = 45,232.75