Court valuation of IT equipment stolen from a school
Updated valuation of computers and projectors stolen from a state secondary school, commissioned by an investigating court.
Background
A state secondary school suffered the theft of computers, projectors and accessories. In the subsequent criminal proceedings, the public administration requested an updated expert valuation and the court appointed me as expert.
What I was asked
To determine the current, adjusted market value of the stolen items, bearing in mind that almost two years had passed and some models were no longer sold.
How it was analysed
- Review of purchase invoices, discarding those unrelated to the stolen items.
- Identification of each device's technical specifications.
- Search for current devices with equivalent specifications and calculation of the average market price.
- Final table of amounts including VAT, per item and in total.
Report findings
An updated value of around €1,450 (VAT included) was set for all the items, broken down by device.
Key takeaway
When a device is no longer on the market, the objective way to value it is to find equivalents by specification and document the criteria so that both parties can check them.
Related service: Expert valuation of software, applications and ICT assets
Anonymised case. Personal data, the parties and procedural references have been omitted or altered to preserve confidentiality.