• Emenike Kingsley Chikwuado
• Ezeudu Christian Uchenna

Plant and equipment valuation has obviously been left with little or no attention to in practice as valuation is majorly focused and concerned on land and landed interest. Valuation of plant and equipment is an aspect of transaction that occurs and re-occurs annually, biannually and quarterly, if not daily. The level of plant and equipment valuation in the South Eastern part of Nigeria which comprises of Anambra, Enugu, Imo Abia and Ebonyi State respectively. The purpose of this study is to examine the present condition of plant and equipment valuation in the study area. Data was collected from both primary and secondary source. Furthermore, the data was analyzed using descriptive statistics. The rejuvenation of plant and equipment valuation will tend to create a professional dynamics hence the market offers the needed opportunity in executing the practice of the distinguished noble profession in the South East Geo-political zone of Nigeria. Furthermore, having a statutory enforcement that will compel all plant and equipment transaction to undergo plant and equipment valuation, as the valuation report will be required before any official proceedings or needed attention will be given. The modus oparandi will create a latent source of generating revenue, job opportunities and other embedded benefit attached hitherto.

Equipment, valuation, South Eastern Nigeria, Challenges, prospects.

"THE PLACE OF PLANT AND EQUIPMENT VALUATION IN SOUTH EASTERN NIGERIA ISSUES CHALLENGES AND PROSPECTS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 6, page no.442-455, June-2020, Available :http://www.jetir.org/papers/JETIR2006403.pdf

"THE PLACE OF PLANT AND EQUIPMENT VALUATION IN SOUTH EASTERN NIGERIA ISSUES CHALLENGES AND PROSPECTS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 6, page no. pp442-455, June-2020, Available at : http://www.jetir.org/papers/JETIR2006403.pdf