What is the Islamic legal ruling on appraising cars when one of the partners withdraws? Should they be appraised at their book value with depreciation, or at their market value at the time of withdrawal?

In Mudarabah (definition) (profit-sharing partnership), it is permissible to allocate a portion of the capital to a vehicle for use if it benefits the trade. This vehicle must be appraised when determining the profit or dissolving the partnership. It is also permissible for the car to remain the property of the capital provider and be leased to the project under a separate contract. When a partner withdraws, all assets of the company must be appraised (legal liquidation) at their market value at that time to determine the profit.