The established findings confirmed that the plant filed with the supplier had been dismantled and had never worked. Existing investigations have made it possible to establish that the components of the asset were complete and complete, but it was not possible to verify or establish the functionality / efficiency of the plant. After gathering information from the manufacturer and carrying out appropriate inquiries, the writer determined that the market value of the leased asset was valued at a minimum of € 50,000.00 to a maximum of € 75,000.00. The expertise report analyzes the various elements that led to the assessment to allow the leasing company, the owner of the plant, to sell the asset to the best of its assets.