STATE COMMITTEE OF THE RUSSIAN FEDERATION FOR CONSTRUCTION AND HOUSING AND UTILITIES COMPLEX
(GOSSTROY RUSSIA)

TEMPORARY METHODOLOGICAL

INSTRUCTIONS

BY DETERMINING THE COST OF WORK

DURING CONSTRUCTION AND REPAIR

HIGHWAYS

MDS 81-30.2002

Moscow 2002

Temporary guidelines for determining the cost of work during the construction and repair of highways. MDS 81-30.2002/Gosstroy of Russia. - M.: State Unitary Enterprise TsPP, 2002. - 12 p.

DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia ( I.I. Dmitrenko, A.V.Karpov) and agreed with the State Road Service of the Ministry of Transport of Russia.

CONSIDERED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia (editorial commission consisting of: HER. Ermolaev- supervisor, V.N. Maklakov, G.P. Tongue).

INTRODUCED by the Department of Pricing and Estimated Standardization in Construction and the Housing and Communal Sector of the Gosstroy of Russia.

ADOPTED AND ENTERED INTO EFFECT from 01.08.2002 by Resolution of the State Construction Committee of Russia dated 01.08.2002 No. 92.

DESIGNED for practical use in determining the cost of construction and repair of highways.

INTRODUCTION

Temporary guidelines for determining the cost of construction and repair of highways (hereinafter referred to as the Guidelines) were prepared by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Russian State Committee for Construction.

The guidelines have been developed in accordance with the current legislation of the Russian Federation, regulatory and methodological documents of the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the State Construction Committee of Russia, the State Road Service of the Ministry of Transport of Russia and other federal government bodies.

The guidelines are an industry document that reflects the specifics of the road sector. They set out the procedure for determining the cost of construction, reconstruction and repair of highways and structures on them (hereinafter referred to as road work).

The guidelines should be used in conjunction with other normative and methodological documents of the State Construction Committee of Russia, the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the Ministry of Transport of Russia and other federal government bodies.

The Guidelines use legislative acts of the Russian Federation and regulatory and methodological documents on pricing in construction, in force as of June 1, 2002.

The guidelines are intended to determine the cost of road works financed from (with the participation of) federal budget funds at the current and forecast price levels; for use in drawing up investor estimates; to determine starting prices in the preparation and conduct of contract tenders, as well as payment for work, contracts for the implementation of which, in accordance with current legislation, were concluded without a competition.

1. GENERAL PROVISIONS

1.1. Prices for road work are free (negotiable). The main direction of pricing policy in the road sector is to determine the objective cost (price) of road work performed and ensure the efficient use of road assets.

1.2. Work carried out on the network of public roads and financed from the federal budget and territorial road funds is work performed for state needs. They must be carried out in accordance with current legislation regulating the supply of goods for government needs.

1.3. The final cost of the work is determined based on the results of the bidding for its implementation.

2. REGULATORY AND METHODOLOGICAL FRAMEWORK FOR DETERMINING THE COST OF ROAD WORK

2.1. The regulatory and methodological basis for determining the cost of road work consists of regulatory and methodological documents of federal government bodies, adopted within their competence.

2.2. The procedure for forming a pricing system and estimated standardization is given in the Code of Rules for determining the cost of construction as part of pre-project and design and estimate documentation (SP 81-01-94) (letter of the Ministry of Construction of Russia dated December 29, 1994 No. VB-12-276) and in the Guidelines to determine the cost of construction products on the territory of the Russian Federation (MDS 81-1.99).

2.3. In connection with the peculiarities of the formation of the federal budget, new methodological and regulatory documents of federal executive authorities in the field of estimated pricing are taken into account when forming a work program for the financial year following the year of introduction of the document.

2.4. Determining the cost of road work should be done using automated (computer) systems. Only software systems that meet the relevant standards and have been certified by the Russian State Committee for Construction are allowed for use. It is advisable to use the same software by all participants in the investment process (investor, customer, contractor and design organization).

3. PROCEDURE FOR DETERMINING THE COST OF ROAD WORK

3.1. The cost of road work is determined on the basis of estimates (estimates). To determine the estimated cost of road work, the following documentation must be developed: local and site estimates (estimates); estimates (estimates) for certain types of work or costs; summary estimate and, if necessary, cost summary.

3.2. The results of calculations to determine the cost of road work are drawn up in accordance with the forms of Appendix 3 of the Guidelines for determining the cost of construction products on the territory of the Russian Federation (MDS 81-1.99).

3.3. The cost of road work should be determined at the current (in prices valid at the time of calculation) price level. When forming a road work program for the next financial year, the cost of work is determined at the forecast (taking into account expected changes in resource prices) price level. The specific calculation date is determined by the customer in agreement with Rosavtodor and is indicated in the design assignment.

When drawing up estimates at the current or forecast price level, the resource or resource-index method of determining cost should be used. The resource method has priority.

3.4. When determining the current (forecast) cost of work and calculating the need for resources in natural meters, as a rule, the State Elementary Estimate Standards for construction, installation, special construction and commissioning work (GESN) approved in the established manner by the Gosstroy of Russia should be applied. In the absence of approved GESN, it is allowed to use other regulatory documents of the Gosstroy of Russia, approved in the prescribed manner.

3.5. To control the cost of work performed, as well as to analyze pricing processes, the cost of road work can also be determined at the base (in prices of 1984, 1991 or 2001) price level.

When drawing up estimate documentation at the basic price level, all provisions applied in the corresponding period (except for those canceled by special documents of the State Committee for Construction of Russia) apply.

1.3. The cadastral value of land plots in the cases listed in paragraph 1.2 of these Guidelines is determined by the federal executive body authorized by the Government of the Russian Federation, performing the functions of state cadastral valuation, or on the basis of a decision of this body - by state budgetary institutions subordinate to it.

Information about changes:

1.4. The results of determining the cadastral value of land plots are reflected in the Act for determining the cadastral value of land plots.

Information about changes:

1.6. In case of formation or inclusion in the state real estate cadastre of information about a previously registered land plot of unified land use, an Act for determining the cadastral value of land plots (attached) is drawn up for each cadastral quarter in which separate or conditional land plots included in the unified land use are located, as well as for conditional cadastral quarter in which a single land use is located.

1.7. For the purposes of these Guidelines, land plots are divided into groups:

As part of the lands of specially protected territories and objects:

the first group - lands of specially protected natural areas (with the exception of lands included in the lands of medical and recreational areas and resorts); lands for environmental purposes; lands of suburban green areas; lands of historical and cultural significance; land plots on which educational and tourist trails and highways are located; especially valuable lands.

the second group - lands for recreational purposes (with the exception of lands of suburban green zones and land plots on which educational and tourist trails and highways are located), lands of medical and recreational areas and resorts;

As part of the water fund lands:

the first group - land plots occupied by separate water bodies that are in circulation in accordance with the legislation of the Russian Federation;

the second group - land plots occupied by separate water bodies, withdrawn from circulation or limited in circulation in accordance with the legislation of the Russian Federation, structures designed to protect against floods and destruction of the banks of reservoirs, the banks and bottom of river beds; structures (dams) enclosing liquid waste storage facilities of industrial and agricultural organizations; devices against erosion on canals, as well as other structures designed to prevent the harmful effects of water and liquid waste in the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right of way and protection zones for water intakes, hydraulic structures and other water management structures and facilities ;

third group - land plots within the lands of water protection zones of water bodies, as well as lands allocated to establish right of way and protection zones for water intakes, hydraulic structures and other water management structures and facilities, occupied by water supply facilities, fishing and hunting facilities, hydraulic structures (for with the exception of structures designed to protect against floods and destruction of the banks of reservoirs, banks and bottom river beds; structures (dams) protecting liquid waste storage facilities of industrial and agricultural organizations from erosion on canals, as well as other structures designed to prevent the harmful effects of water; and liquid waste), water intake, port and other water management structures and facilities;

fourth group - land plots within the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right of way and protection zones for water intakes, hydraulic structures and other water management structures and objects, occupied by trees, shrubs or other vegetation;

fifth group - land plots within the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right of way and protection zones for water intakes, hydraulic structures and other water management structures and facilities, provided to horticultural, market gardening and dacha associations;

sixth group - land plots within the lands of water protection zones of water bodies, as well as lands allocated for the establishment of right of way and protection zones for water intakes, hydraulic structures and other water management structures and facilities occupied by recreational facilities.

For the purposes of these Guidelines, land plots included in agricultural land are divided into groups formed during the last state cadastral assessment by types of permitted use.

II. Determination of the cadastral value of land plots

2.1. Determination of the cadastral value in the case of the formation of a new one or inclusion in the state real estate cadastre of information about a previously registered land plot, as well as in cases of transfer of a land plot from one category to another or assignment of a land plot to a certain category of land is carried out as follows.

2.1.1. In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered land plot as part of agricultural land (with the exception of land plots located within the boundaries of horticultural, gardening and dacha associations), as well as in the case of transfer of a land plot to agricultural land of the first to sixth groups, the cadastral value is determined by multiplying the average value for the municipal district (urban district) of the specific indicator of the cadastral value of agricultural land of the corresponding group by the area of ​​the land plot.

2.1.2. In the case of the formation of a new one or inclusion in the state real estate cadastre of information about a previously registered land plot within the boundaries of a horticultural, gardening or dacha association, the cadastral value is determined by multiplying the average value for the corresponding association of the specific indicator of the cadastral value of land by the area of ​​the land plot.

In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered horticultural, gardening or dacha association, the cadastral value of a land plot as part of the association is determined by multiplying the average for the municipal district (urban district) (in case of absence - for the subject of the Russian Federation) specific value indicator of the cadastral value of the lands of the corresponding association for the area of ​​the land plot.

2.1.3. In the case of the formation of a new one or inclusion in the state real estate cadastre of information about a previously registered land plot within the boundaries of an existing settlement, the cadastral value is determined by multiplying the value of the specific indicator of the cadastral value of land of the corresponding type of permitted use for the cadastral quarter of the settlement in which the land plot is located by the area land plot.

In case of transfer of a land plot to the land of settlements from another category, its cadastral value is determined by multiplying the value of the specific indicator of the cadastral value of lands of the corresponding type of permitted use for the cadastral quarter of the settlement bordering the cadastral quarter in which the land plot is located by the area of ​​the land plot. If the cadastral quarter in which the land plot is located borders more than one cadastral quarter of a populated area, then to determine the cadastral value of the land plot, the minimum value of the specific indicator of the cadastral value of land of the corresponding type of permitted use for the bordering cadastral quarters is used.

2.1.4. In the event of the formation of a new one or inclusion in the state real estate cadastre of information about a previously registered land plot as part of lands of industry and other special purposes, classified by the Methodology for the state cadastral valuation of lands of industry and other special purposes (approved by order of Roszemkadastre dated March 20, 2003 N P/49 , by letter of the Ministry of Justice of Russia dated April 8, 2003 N 07/3354-UD was recognized as not requiring state registration) to the first - fourth groups, as well as in the case of transfer of a land plot to industrial lands of these groups, the cadastral value is determined by multiplying the average for the municipal district (urban district) (in case of absence - for a constituent entity of the Russian Federation) the value of the specific indicator of the cadastral value of industrial land plots of the first, second, third or fourth groups per land area.

2.1.5. In the event of the formation of a new land plot or inclusion in the state real estate cadastre of information about a previously registered land plot as part of industrial lands of the fifth group, as well as in the case of transfer of a land plot to industrial lands of the specified group, the cadastral value is determined by multiplying the average for the municipal district (urban district) ( in case of absence - for a subject of the Russian Federation) the value of the specific indicator of the cadastral value of industrial lands of the second group per land area.

2.1.6. In the event of the formation of a new land plot or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the industrial lands of the sixth group, as well as in the case of transfer of a land plot to the industrial lands of the specified group, the cadastral value is determined by multiplying the minimum value of the specific cadastral indicator for a subject of the Russian Federation the cost of industrial land of the sixth group per land area.

2.1.7. In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the lands of specially protected territories and objects, classified by these Guidelines as the first or second group, as well as in the case of transfer of a land plot to the lands of specially protected territories and objects of these groups, the cadastral value is determined by multiplying the average for the municipal district (urban district) (in the absence of a subject of the Russian Federation) value of the specific indicator of the cadastral value of lands of specially protected territories and objects of the first or second groups by the area of ​​the land plot.

2.1.8. In the case of the formation of a new land plot or inclusion in the state real estate cadastre of information about a previously registered land plot as part of forest fund lands, as well as in the case of transfer of a land plot to forest fund lands, the cadastral value is determined by multiplying the average for the forestry enterprise within the boundaries of which the land plot is formed ( in the absence - a subject of the Russian Federation), the value of the specific indicator of the cadastral value of forest lands per land area.

2.1.9. In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the lands of the water fund, classified by these Guidelines as the first group, as well as in the case of transfer of a land plot to the lands of the water fund of the specified group, the cadastral value is determined by multiplying the average for a municipal district (urban district) (if absent, for a constituent entity of the Russian Federation) the value of the specific indicator of the cadastral value of lands of the water fund of the first group per land area.

2.1.10. In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the lands of the water fund, classified by these Guidelines as the second group, as well as in the case of transfer of a land plot to the lands of the water fund of the specified group, the cadastral value is determined by multiplying the average for a municipal district (urban district) (if absent, for a constituent entity of the Russian Federation) the value of the specific indicator of the cadastral value of agricultural land per land area.

2.1.11. In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the lands of the water fund, classified by these Guidelines as the third group, as well as in the case of transfer of a land plot to the lands of the water fund of the specified group, the cadastral value is determined by multiplying the average for a municipal district (urban district) the value of the specific indicator of the cadastral value of industrial land plots of the corresponding group per land area.

2.1.12. In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the lands of the water fund, classified by these Guidelines as the fourth group, as well as in the case of transfer of a land plot to the lands of the water fund of the specified group, the cadastral value is determined by multiplying the minimum for a municipal district (urban district) the value of the specific indicator of the cadastral value of agricultural land of the group corresponding to the type of permitted use of the land plot, per area of ​​the land plot.

2.1.13. In the event of the formation of a new one or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the lands of the water fund, classified by these Guidelines as the fifth group, as well as in the case of transfer of a land plot to the lands of the water fund of the specified group, the cadastral value is determined by multiplying the average for a municipal district (urban district) (in the absence of a subject of the Russian Federation) the value of the specific indicator of the cadastral value of land plots within the boundaries of a horticultural, gardening or dacha association per land area.

2.1.14. In the event of the formation of a new or inclusion in the state real estate cadastre of information about a previously registered land plot as part of the lands of the water fund, classified by these Guidelines as the sixth group, as well as in the case of transfer of a land plot to the lands of the water fund of the specified group, the cadastral value is determined by multiplying the average for a municipal district (urban district) (in the absence of a subject of the Russian Federation) the value of the specific indicator of the cadastral value of lands of specially protected areas and objects of the second group per land area.

Information about changes:

2.4. In the event that the formation of a new land plot, a change in the area of ​​the land plot, a change in the type of permitted use of the land plot, the transfer of a land plot from one category to another, the assignment of a land plot to a certain category of land or the inclusion of information about a previously registered land plot in the state real estate cadastre occurs (occurred) after the date as of which the cadastral value of land plots was determined during the last state cadastral valuation and before the approval of its results, the cadastral value of these land plots is determined anew after approval of the results of the state cadastral valuation of land based on these results.

Information about changes:

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MINISTRY OF PROPERTY RELATIONS OF THE RUSSIAN FEDERATION
ORDER
dated March 6, 2002 No. 568-r
"ON THE APPROVAL OF METHODOLOGICAL RECOMMENDATIONS
BY DETERMINING THE MARKET VALUE OF LAND"
(as amended by the order of the Ministry of Property of the Russian Federation dated July 31, 2002 No. 2314-r)

In accordance with the Decree of the Government of the Russian Federation dated July 6, 2001 No. 519 “On approval of assessment standards” (Collected Legislation of the Russian Federation, 2001, No. 29, Art. 3026):

Minister
F.R. GAZIZULLIN

Approved
by order
Ministry of Property of Russia
dated 03/06/2002 No. 568-r

I. General provisions

These methodological recommendations for determining the market value of land plots were developed by the Ministry of Property of Russia in accordance with Decree of the Government of the Russian Federation of July 6, 2001 No. 519 “On approval of valuation standards.”

Methodological recommendations can be used to evaluate land plots (valuation objects) that have not been withdrawn from circulation, which are formed (or can be formed) in accordance with the law (hereinafter referred to as “land plots”).

II. Methodological basis for assessing the market value of land plots

Market value is given to those land plots that are capable of satisfying the needs of the user (potential user) for a certain time (the principle of utility).

The market value of a land plot depends on supply and demand in the market and the nature of competition between sellers and buyers (the principle of supply and demand).

The market value of a land plot cannot exceed the most probable costs of acquiring an object of equivalent utility (substitution principle).

The market value of a land plot depends on the expected value, duration and probability of receiving income from the land plot over a certain period of time with its most efficient use, without taking into account income from other factors of production attracted to the land plot for business activities (hereinafter, for the purposes of these recommendations, land rent ) (expectation principle).

The market value of a land plot changes over time and is determined on a specific date (principle of change).

The market value of a land plot depends on changes in its intended purpose, permitted use, the rights of other persons to the land plot, and the division of property rights to the land plot.

The market value of a land plot depends on its location and the influence of external factors (the principle of external influence).

The market value of a land plot is determined based on its most effective use, that is, the most likely use of the land plot, which is physically possible, economically justified, meets legal requirements, is financially feasible and as a result of which the estimated value of the land plot will be maximum (the principle of the most effective use) . The most effective use of a land plot is determined taking into account its possible justified division into separate parts that differ in shape, type and nature of use. The best use may not be the current use of the land.

When determining the most effective use, the following are taken into account:

• intended purpose and permitted use;
• the prevailing land use methods in the immediate vicinity of the assessed land plot;
• prospects for the development of the area in which the land plot is located;
• expected changes in the land and other real estate market;
• current use of the land.

It is recommended to assess the market value of land plots in accordance with the methodological principles given above.

The date of assessing the value of a land plot, as a rule, should not be later than the date of its last inspection by the appraiser.

When making an assessment, the appraiser is obliged to use information that ensures the reliability of the assessment report as a document containing information of evidentiary value. The volume of information used in the assessment, the choice of sources of information and the procedure for using information are determined by the appraiser. When determining the market value of land plots, information obtained during the state cadastral valuation can be used. (as amended by the order of the Ministry of Property of the Russian Federation dated July 31, 2002 N 2314-r) (see text in the previous edition)

The results of the assessment must be documented in a written assessment report.

The appraisal report may contain appendices, the composition of which is determined by the appraiser, taking into account the requirements stipulated by the terms of the appraisal agreement.

All materials in the assessment report must be aimed at justifying the market value of the land plot. The inclusion in the appraisal report of materials and information not related to the determination of market value should be avoided.

It is recommended to include in the report on the assessment of the market value of a land plot:

• description of the land plot, including the intended purpose and permitted use of the land plot, the rights of other persons to the land plot, division of property rights to the land plot;
• description of buildings, structures, structures, engineering infrastructure facilities located within the land plot, as well as the results of work and anthropogenic impacts that change the qualitative characteristics of the land plot (hereinafter referred to as land plot improvements);
• photographs of the land and its improvements;
• characterization of the state of the land and real estate market;
• establishing the option for the most effective use of the land plot.

The final value of the market value of a land plot must be expressed in rubles as a single value, unless otherwise provided in the valuation agreement (for example, the valuation agreement may stipulate that the final value of the land plot is expressed as a range of values).

IV. Assessment methods

When conducting an assessment, the appraiser is obliged to use (or justify the refusal to use) cost, comparative and income approaches to assessment. The appraiser has the right to independently determine specific assessment methods within each assessment approach. This takes into account the volume and reliability of market information available for use of a particular method.

As a rule, when assessing the market value of land plots, the sales comparison method, the allocation method, the distribution method, the land rent capitalization method, the residual method, and the intended use method are used.

The comparative approach is based on the sales comparison method, the allocation method, and the distribution method. The income approach is based on the method of capitalization of ground rent, the residual method, and the method of intended use. Elements of the cost approach in terms of calculating the cost of reproduction or replacement of land improvements are used in the residual method and the allocation method.

The following is the content of the listed methods in relation to assessing the market value of land plots occupied by buildings, structures, structures or intended for their placement, as well as the features of assessing the market value of agricultural land.

If other methods are used in the assessment report, it is advisable to disclose their content and justify their use.

1. Sales comparison method

The method is used to evaluate land plots, both occupied by buildings, structures and (or) structures (hereinafter - developed land plots), and land plots not occupied by buildings, structures and (or) structures (hereinafter - undeveloped land plots). The condition for applying the method is the availability of information on the prices of transactions with land plots that are analogues of the property being valued. In the absence of information on the prices of transactions with land plots, it is allowed to use supply (demand) prices.

• determination of the elements by which the evaluation object is compared with analogous objects (hereinafter referred to as the elements of comparison);
• determination for each element of comparison of the nature and degree of differences between each analogue and the land plot being assessed;
• determination for each of the comparison elements of price adjustments of analogues corresponding to the nature and degree of differences of each analogue from the assessed land plot;
• adjustment for each element of price comparison of each analogue, smoothing out their differences from the assessed land plot;
• calculation of the market value of a land plot through a reasonable generalization of adjusted prices of analogues.

The elements of comparison include the factors of value of the property being assessed (factors whose changes affect the market value of the property being assessed) and the characteristics of transactions with land plots that have developed in the market.

The most important cost factors tend to be:

• location and environment;
• intended purpose, permitted use, rights of other persons to the land plot;
• physical characteristics (relief, area, configuration, etc.);
• transport accessibility;
• infrastructure (presence or proximity of utility networks and conditions for connecting to them, social infrastructure facilities, etc.).

The characteristics of land transactions include, among other things:

• conditions for financing transactions with land plots (ratio of own and borrowed funds, conditions for the provision of borrowed funds);
• terms of payment when making transactions with land plots (payment in cash, settlement by bills, offsets, barter, etc.);
• circumstances of the transaction with land plots (whether the land plot was presented to the open market in the form of a public offer, affiliation of the buyer and seller, sale under bankruptcy conditions, etc.);
• changes in prices for land plots for the period from the date of conclusion of a transaction with an analogue to the date of assessment.

The nature and degree of differences between the analogue and the assessed land plot are established in the context of the elements of comparison by direct comparison of each analogue with the object of assessment. In this case, it is assumed that the transaction with the object of assessment will be made based on the characteristics of transactions with land plots that have developed in the market.

Adjustments to the prices of analogues by comparison elements can be determined both for the price of a unit of measurement of the analogue (for example, a hectare, square meter) and for the price of the analogue as a whole. Price adjustments can be calculated in monetary or percentage terms.

The magnitude of price adjustments is typically determined in the following ways:

• direct pairwise comparison of prices of analogues that differ from each other only in one element of comparison, and determination, based on the information thus obtained, of adjustments for this element of comparison;
• direct pairwise comparison of the income of two analogues, differing from each other only in one element of comparison, and determining, by capitalizing the difference in income, adjustments for this element of comparison;
• correlation-regression analysis of the connection between changes in the comparison element and changes in prices of analogues (prices of units of measurement of analogues) and determination of the equation for the relationship between the value of the comparison element and the market value of the land plot;
• determining the costs associated with changing the characteristics of a comparison element in which the analogue differs from the object of evaluation;
• expert substantiation of analogue price adjustments.

As a result of determining and making adjustments, prices of analogues (units of measurement of analogues), as a rule, should be close to each other. In case of significant differences in the adjusted prices of analogues, it is advisable to choose other analogues; elements for which comparison is made; adjustment values.

2. Isolation method

Conditions for using the method:

The method involves the following sequence of actions:

• calculation of the replacement cost or cost of reproduction of improvements to the assessed land plot;
• calculating the market value of the assessed land plot by subtracting from the market value of a single real estate object, including the assessed land plot, the cost of replacement or the cost of reproducing improvements to the land plot.

The amount of costs for creating improvements to a land plot can be determined using aggregated and (or) elemental cost indicators.

Integrated cost indicators include both indicators characterizing the parameters of the object as a whole - square, cubic, linear meter, and indicators for complexes and types of work.

Elemental cost indicators include elemental prices and rates used in determining the amount of costs for creating improvements.

Aggregated and elemental cost indicators calculated at the price level fixed for a specific date (basic price level) can be recalculated into the price level as of the valuation date using a system of current and forecast indices of changes in construction costs.

Calculation of the amount of costs for creating improvements using elemental cost indicators can also be carried out using resource and resource-index methods. The resource (resource-index) method consists of calculating in current (forecast) prices and tariffs all resources (cost elements) necessary to create improvements.

When determining the amount of costs for creating improvements to a land plot, one should take into account the investor’s profit - the amount of the most likely reward for investing capital in creating improvements. The investor's profit can be calculated as the difference between the sale price and the costs of creating similar objects. The investor's profit can also be calculated as the return on capital for his most likely investment with a similar level of risk.

When determining replacement cost or reproduction cost, the amount of accumulated depreciation of improvements is taken into account.

Accumulated depreciation of improvements may be determined in total or in monetary terms as the sum of the physical, functional, and portion of economic depreciation attributable to the improvements.

Physical depreciation is the loss of value of improvements due to deterioration of their physical properties.

Functional wear and tear is the loss of value of improvements due to the inconsistency of the space-planning solution, building materials and engineering equipment of improvements, the quality of construction work performed or other characteristics of improvements with modern market requirements for this type of improvement.

Economic depreciation is the loss of value of a single property caused by the negative impact of factors external to it.

Physical and functional wear and tear can be removable or irreparable. Economic wear and tear is usually irreparable. In this case, wear and tear is removable if the cost of its elimination is less than the increase in the value of the property as a result of its elimination.

3. Distribution method

The method is used to evaluate built-up land plots.

Conditions for using the method:

• availability of information on the prices of transactions with single real estate objects, similar to a single real estate object, which includes the land plot being assessed. In the absence of information on transaction prices, it is permissible to use supply (demand) prices;
• availability of information on the most probable share of a land plot in the market value of a single property;
• correspondence of land improvements to its most effective use.

The method involves the following sequence of actions:

• determination of the elements by which a single real estate object, including the assessed land plot, is compared with analogous objects;
• determination for each of the elements of comparison of the nature and degree of differences of each analogue from a single real estate object, including the assessed land plot;
• determination for each of the comparison elements of price adjustments of analogues, corresponding to the nature and degree of differences of each analogue from a single real estate object, including the land plot being assessed;
• adjustment for each of the elements of price comparison of each analogue, smoothing out their differences from a single real estate object, which includes the land plot being assessed;
• calculation of the market value of a single property, including the assessed land plot, by means of a reasonable generalization of the adjusted prices of analogues;
• calculation of the market value of the assessed land plot by multiplying the market value of a single real estate object, which includes the assessed land plot, by the most probable value of the share of the land plot in the market value of a single real estate object.

4. Method of capitalization of ground rent

The method is used to evaluate built-up and undeveloped land plots. The condition for applying the method is the possibility of obtaining land rent from the land plot being assessed.

The method involves the following sequence of actions:

• calculation of land rent created by a land plot;
• determining the value of the corresponding land rent capitalization coefficient;

Capitalization of ground rent means the determination, on the date of the valuation, of all future values ​​of ground rent that are equal to each other or changing at the same rate for equal periods of time. The calculation is made by dividing the value of land rent for the first period after the date of assessment by the corresponding capitalization coefficient determined by the appraiser.

Within the framework of this method, the value of land rent can be calculated as income from leasing a land plot under the conditions prevailing in the land market.

The main ways to determine the capitalization ratio are:

• dividing the value of land rent for similar land plots by their selling price;
• an increase in the risk-free rate of return on capital by the amount of the premium for the risk associated with investing capital in the assessed land plot.

In this case, the risk-free rate of return on capital is understood as the rate of return for the least risky investment of capital (for example, the rate of return on deposits of banks of the highest category of reliability or the rate of return to maturity on government securities).

5. Remainder method

The method is used to evaluate built-up and undeveloped land plots. The condition for applying the method is the possibility of developing the assessed land plot with improvements that generate income.

The method involves the following sequence of actions:

• calculation of net operating income attributable to improvements for a certain period of time as the product of the cost of reproduction or replacement of improvements by the corresponding capitalization ratio of income from improvements;
• calculation of the amount of ground rent as the difference between the net operating income from a single property for a certain period of time and the net operating income attributable to improvements for the corresponding period of time;
• calculation of the market value of a land plot by capitalizing land rent.

The method also allows the following sequence of actions:

• calculation of the cost of reproduction or replacement of improvements corresponding to the most efficient use of the assessed land plot;
• calculation of net operating income from a single property for a certain period of time based on market rental rates;
• calculating the market value of a single property by capitalizing net operating income for a certain period of time;
• calculating the market value of a land plot by subtracting the cost of reproduction or replacement of improvements from the market value of a single piece of real estate.

Net operating income is equal to the difference between actual gross income and operating expenses. In this case, only those operating expenses that, as a rule, are borne by the lessor are deducted from the actual gross income.

Actual gross income is equal to the difference between potential gross income and losses from idle premises and losses from non-payment of rent.

Potential gross income is equal to the income that can be received from renting out the entire area of ​​a single real estate property in the absence of losses from non-payment of rent. When assessing a land plot, rental rates for the use of a single property are calculated on the basis of market rental rates (the most probable rental rates at which the property being assessed can be leased on the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and the rental rate does not reflect any extraordinary circumstances).

For premises that are empty and used by the owner for his own needs, market rental rates are also used. Potential income includes other income derived from permanent improvements to the property but is not included in the rent.

The amount of operating expenses is determined based on market conditions for leasing single real estate objects. Operating expenses are divided into: constant - independent of the occupancy level of a single property, variable - dependent on the occupancy level of a single property and costs of replacing elements of improvements with a useful life less than the period of use of the improvements as a whole (hereinafter referred to as elements with a short useful life ). Operating expenses do not include depreciation charges on real estate and expenses for servicing debt obligations on real estate.

The cost of replacing improvement elements with a short lifespan is calculated by dividing the amount of costs for creating these improvement elements by the period of their use. In the process of performing these calculations, it is advisable to take into account the possibility of a percentage increase in funds to replace elements with a short service life.

Management expenses are included in operating expenses regardless of who manages the property - the owner or the manager.

When calculating the capitalization rate for land improvements, you should take into account the most likely rate of change in income from improvements and the most likely change in the cost of improvements (for example, when the cost of improvements decreases, take into account the return on capital invested in improvements).

6. Method of intended use

The method is used to evaluate built-up and undeveloped land plots.

The condition for applying the method is the possibility of using the land in a way that generates income.

The method involves the following sequence of actions:

• determination of the amount and time structure of expenses necessary for the use of a land plot in accordance with its most effective use option (for example, the costs of creating improvements to a land plot or the costs of dividing a land plot into separate parts that differ in shape, type and nature of use);
• determining the amount and time structure of income from the most efficient use of the land;
• determining the amount and time structure of operating expenses necessary to generate income from the most efficient use of the land;
• determining the value of the discount rate corresponding to the level of risk of investing capital in the assessed land plot;
• calculating the value of a land plot by discounting all income and expenses associated with the use of the land plot.

In this case, discounting is understood as the process of bringing all future income and expenses to the date of assessment at a discount rate determined by the appraiser.

To bring all future income and expenses to the date of assessment, discount rates are used, obtained based on an analysis of the rates of return on capital of investments with similar risk levels.

The source of income can be the rental, economic use of a land plot or a single piece of real estate, or the sale of a land plot or a single piece of real estate in the most likely time frame at market value.

Calculation of income in the option of renting out real estate should include taking into account income from the sale of a single property at the end of the forecast period.

V. Features of assessing the market value of agricultural land

The assessment of agricultural land plots is carried out based on their permitted, sustainable and most effective use, taking into account the characteristics of the agricultural zoning of the territory.

To carry out an assessment within the boundaries of an agricultural land plot in accordance with its explication, the following are distinguished:

• agricultural land (arable land, hayfields, pastures, fallow land and perennial plantings);
• lands occupied by buildings, structures, structures used for production, storage and primary processing of agricultural products;
• lands occupied by on-farm roads, communications, trees and shrubs intended to protect lands from the effects of negative (harmful) natural, anthropogenic and man-made phenomena, closed reservoirs.

The market value of an agricultural land plot is determined on the basis of the assessment of the agricultural land included in its composition and the land occupied by buildings, structures, structures used for the production, storage and primary processing of agricultural products. At the same time, the market value of the assessed land plot is determined taking into account the characteristics of the lands included in its composition, occupied by on-farm roads, communications, trees and shrubs, intended to ensure the protection of lands from the effects of adverse natural, anthropogenic and man-made phenomena, closed reservoirs that cannot be used for business activities.

Agricultural land and enclosed bodies of water that can be used for business activities (for example, fishing) are usually valued using the sales comparison method or the rent capitalization method.

Land occupied by buildings, structures, structures used for the production, storage and primary processing of agricultural products are assessed using methods for assessing built-up or intended for development of land plots. Land under outbuildings (sheds and other non-permanent buildings) located on agricultural land is assessed as agricultural land.

When assessing the market value of agricultural land using the sales comparison method and the land rent capitalization method, the fertility of the land plot, as well as the influence of environmental factors, should be taken into account as part of the cost factors. The main factors determining the fertility of a land plot, in particular, include: the qualitative characteristics of the soil layer of the land plot (nutrient content, moisture supply, aeration, mechanical composition, structural composition, acidity, etc.), relief, microclimate.

When assessing the market value of agricultural land using the method of capitalization of land rent, there are features of calculating land rent associated with the adopted system for accounting for the fertility of a land plot.

Land rent is calculated as the difference between gross income and the costs of agricultural production, taking into account the profit of the entrepreneur. Gross income is calculated for a unit of land area as the product of the standard yield of an agricultural crop and its market price.

The standard yield of an agricultural crop is determined by the fertility of the land plot, measured in quality points.

The selection of the main and associated agricultural crops for which land rent is calculated is carried out from a set of crops typical or traditionally cultivated at the location of the land plot. At the same time, the criteria for choosing crops and their rotation are to ensure the greatest income and maintain soil fertility.

Material costs for the production of agricultural products are determined on the basis of technological maps that establish standard costs of seeds, fuels and lubricants, fertilizers, etc. in kind.

Costs in monetary terms are calculated based on market prices prevailing in the area where the land plot is located.

When calculating costs, the level of engineering development of the land plot is taken into account, including the density of the road network, the class of roads, proximity to transport routes, points of processing of agricultural raw materials and material and technical supply centers.

When calculating gross income from arable land, the possibility of obtaining several harvests during one season for vegetable products and medicinal plant products can be taken into account.

The deposit is assessed by the method of intended use, taking into account the economic feasibility of its transfer to another type (types) of agricultural land.

When calculating the gross income of hayfields and pastures, one should proceed from their standard yield. The standard yield of hayfields and pastures is determined by its conversion into centners of feed units (1 centner of feed units equals 1 centner of oats). In this case, the amount of gross income is determined on the basis of the market price of oats.

When calculating the gross income of perennial plantings, it is recommended to proceed from the frequency of their fruiting and the standard yield of fruit and berry products. This takes into account:

• age of perennial plantings;
• species-varietal composition of perennial plantings;
• features of the spatial placement of perennial plantings within the boundaries of the land plot;
• the possibility of generating income from additional products obtained from the rows of orchards and vineyards.

DEVELOPED by the Department of Pricing and Estimated Standardization in Construction and Housing and Communal Services of the Gosstroy of Russia and the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (head - V.A. Stepanov, executive officer - L.N. Krylov, performers - I. I. Dmitrenko, V. N. Maklakov, G. A. Shanin, T. L. Grishchenkova, A. V. Belov, G. P. Shpunt).

IN REPLACEMENT of the “Procedure for determining the cost of construction and free (negotiable) prices for construction products in market conditions”, put into effect on 04/01/94 by letter of the Gosstroy of Russia dated 12/29/93 N 12-349 and “Methodological recommendations for determining the costs of construction of temporary buildings and structures, additional costs when carrying out construction and installation work in winter, costs of maintaining the customer-developer and technical supervision, other work and costs when determining the cost of construction products", put into effect by letter of the Ministry of Construction of Russia dated November 3, 1992 N BF-925 /12.

These Guidelines are intended to determine the cost of construction of enterprises, buildings and structures carried out on the territory of the Russian Federation.

The guidelines have been developed in accordance with the current legislation of the Russian Federation and the Regulations on the State Construction Committee of Russia, approved by Decree of the Government of the Russian Federation on January 25, 1999 N 95.

The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and forms of ownership, carrying out capital construction with the involvement of funds from the state budget of all levels and targeted extra-budgetary funds.

For construction projects financed from the own funds of enterprises, organizations and individuals, the Guidelines are advisory in nature.

The guidelines contain basic information about the system of pricing and estimate regulation in construction, which has developed in the Russian Federation in the conditions of developing market relations.

The guidelines include general guidelines for determining the cost of construction at all stages of the development of pre-project and design documentation, drawing up cost estimates (estimates), forming contract prices for construction products, recommendations for making payments for completed contract work, as well as for the use of automated (computer) systems.

The provisions of this document apply to capital repair projects of buildings and structures in all sectors of the national economy, taking into account the features reflected in the relevant methodological documents of the State Construction Committee of Russia.

The Methodological Instructions provide forms of estimate documents and contract prices for construction products, a terminological dictionary of basic concepts used in the pricing system and estimate standardization in construction for market conditions.

1.1.1. The current system of pricing and estimate standardization in construction includes construction norms and rules - part 4 of SNiP "Estimate Norms and Rules" (State Federal Estimate Standards - GFSN-81) and other estimate normative documents (hereinafter referred to as estimate standards) necessary to determine the estimated cost of construction. They are included in the “List of regulatory documents for construction in force on the territory of the Russian Federation”, systematically issued by the State Construction Committee of Russia.

Estimated standards are a generalized name for a set of estimated standards, rates and prices, combined into separate collections. Together with the rules and regulations containing the necessary requirements, they serve as the basis for determining the estimated cost of construction, reconstruction and major repairs of buildings and structures, expansion and technical re-equipment of enterprises in all sectors of the national economy.

1.1.2. An estimated norm is a set of resources (labor costs of construction workers, operating time of construction machines, requirements for materials, products and structures, etc.) established on the accepted meter for construction, installation or other work.

The main function of estimate standards is to determine the standard amount of resources required to perform the corresponding type of work, as the basis for the subsequent transition to cost indicators.

Estimated standards can be used to determine the need for labor costs, construction machines, materials, products and structures when developing construction management projects (COP) and work production projects (WPP).

Estimated standards provide for work to be carried out under normal (standard) conditions, not complicated by external factors. When carrying out work in special conditions: cramped conditions, gas pollution, near operating equipment, in areas with specific factors (waterlessness, high altitude, etc.) - the coefficients given in the general provisions of the collections of standards are applied to the estimated standards.

Together with the “Code of Rules for Determining the Cost of Construction as part of Pre-Project and Design Estimate Documentation” (SP 81-01-94), which contains the basic rules for the development and application of estimate standards, as well as determining the estimated cost of construction, all estimate standards form system of pricing and estimate standardization in construction (Table 1).

METHODOLOGICAL INSTRUCTIONS FOR DETERMINING

COSTS OF MOTOR VEHICLES

COST OF THEIR RESTORATION REPAIRS

FOR EXAMINATION WITHIN THE FRAMEWORK OF OSGA

AND

ASSESSMENTS

MOSCOW 2004
Guidelines for determining the cost of motor vehicles and the cost of their restoration are intended for use in assessment and expert activities carried out within the framework of compulsory civil liability insurance. They can also be used in training, professional retraining and advanced training of specialists (expert technicians and appraisers).

The instructions were prepared by Doctor of Economics. Ulitskiy M.P., Ph.D. Losavio S.K. (Moscow Automobile and Highway Institute - GTU), Ivanov A.P., Gubanov A.E. (MSTU "MAMI"), Ivanov A.A. (FSUE "NAMI"), Korshunov A.F. (Moscow City Bar Association) and recommended for publication by the educational and methodological association of the Ministry of Education and Science of the Russian Federation on transport technology.

• 
  Chamber of Commerce and Industry of the Russian Federation;
• 
  Russian Society of Appraisers;

1.2.Legal basis.

1.3. Goals of examination and assessment.

1.4.Types of cost.

2. DETERMINATION OF THE COST OF RESTORATION REPAIR OF MOTOR VEHICLES.

2.1. Determination of the scope and technology of repair of automatic telephone exchange.

2.2.Determination of costs for repair of automatic telephone exchange.

2.2.1. Determination of the amount of labor costs and overhead costs.

2.2.2. Determining the cost of materials and spare parts.

2.2.3. Peculiarities of calculating the cost of repairs for warranty and company-maintained telephone exchanges

2.3.Economic feasibility of repairing automatic telephone exchange

2.4.Calculation of the cost of serviceable vehicle balances.

2.4.1. Determination of the cost of emergency vehicles that cannot be restored.

2.4.2. Calculation of the cost of salable spare parts and salvage residues of vehicles.
3. DETERMINATION OF THE COST OF MOTOR VEHICLES AND THEIR COMPONENTS.

3.1. Determination of cost using a comparative approach.

3.2. Determination of cost using the cost approach.

3.2.1. Determination of the cost of reproduction.

3.2.2.Adjustment of the cost of valuation objects equipped with additional equipment.

3.2.3. Taking into account natural physical wear and tear when assessing value.

3.2.4. Taking into account emergency physical wear and tear when assessing cost.

3.2.5. Taking into account functional wear and tear and economic obsolescence when assessing cost.

3.2.6. Limit value of reduction in value due to wear and tear.

3.3. Determination of value using the income approach.

3.4. Determination of the final cost.
4.APPLICATIONS.

4.1. Inspection of motor vehicles.

4.1.1. Preparation for inspection.

4.1.2.Inspection.

4.1.3. Drawing up an inspection report.

4.1.4. Sample Inspection Report.

4.2. Determination of wear of vehicles and their components.

4.2.1. Calculation of the amount of natural physical wear and tear for vehicles used for non-commercial purposes and their components.

4.2.2. Calculation of the amount of natural physical wear and tear for vehicles used for commercial purposes and their components.

4.2.3.Calculation of physical wear of components in case of repeated (recurrent) damage.

4.3.Values ​​of wear correction factors taking into account natural and climatic operating conditions (A 1), ecological state of the environment (A 2), type of region (A 3).

4.4. Norms of annual depreciation for vehicles manufactured before 2002.

4.5.Average annual vehicle mileage.

4.7.Calculation of additional loss of commodity value (LCV).

4.7.1. Boundaries of the definition of TCB.

4.7.2.Initial information for determining the technical equipment.

4.7.3. Sequence of calculating the technical support.

4.8. Basic concepts used in valuation activities.

4.8.1. Subjects of expert and assessment activities.

4.8.2.Objects of expert and assessment activities.

4.8.3. Right and grounds for examination and assessment.

4.8.4. Organization of examination, stages of assessment

4.8.5. Requirements for contracts on examination and assessment.

4.8.6. Drawing up an expert opinion and assessment report.

4.8.6.1. Requirements for an expert opinion.

4.8.6.2. Requirements for the assessment report.

4.8.6.3.Reliability of the report.

4.8.6.4. Disputability of information contained in the report.

4.8.7. Requirements for expert and assessment activities.

4.8.7.1. Conditions for admission to expert and assessment activities.

4.8.7.2. Timing of examination and assessment.

4.8.7.3 Duties and responsibilities of the expert and appraiser.

4.8.7.4.Rights of the expert and appraiser.

4.8.7.5. Independence of the expert and appraiser.

4.8.7.6. Amount of remuneration for expert and appraiser.
5.REFERENCE AND INFORMATION MATERIALS AND SOFTWARE PRODUCTS USED IN THE EXAMINATION AND EVALUATION OF AMTS.

1.GENERAL PROVISIONS

These methodological recommendations can be used when carrying out work on an independent technical examination* of motor vehicles (hereinafter referred to as the examination) when deciding on the payment of insurance compensation under a contract of compulsory civil liability insurance of the owner of the vehicle, as well as when assessing the cost of restoration repairs of motor vehicles (hereinafter referred to as AMTS) and the cost of the automatic telephone exchanges themselves.

Subjects of expert and assessment activities, including those involved in determining the amount of insurance compensation;

Self-regulatory organizations;

• 
  educational institutions training experts and appraisers;
• 
  other interested parties.

1.2.Legal basis.

The guidelines are based on the provisions of legislative acts of the Russian Federation, including:

• 
  Federal Law of July 29, 1998 No. 135-F3 “On appraisal activities in the Russian Federation” (hereinafter referred to as the LAW on VALUATION ACTIVITIES);
• 
  Federal Law of November 14, 2002 No. 143-F3 “On introducing amendments and additions to the Federal Law “On Valuation Activities in the Russian Federation”;
• 
  Federal Law of April 25, 2002 No. 40-F3 “On compulsory civil liability insurance of vehicle owners” (hereinafter referred to as the LAW on OSGO);

1.3.Purposes of examination and assessment.

According to paragraph 7 of Art. 12 of the OSGO LAW and clause 2 of the OSGO RULES for the purpose of conducting an independent technical examination of a vehicle is to establish the following circumstances affecting the payment of insurance compensation under the contract of compulsory civil liability insurance of the owner of the vehicle:

a) presence and nature of technical damage vehicle;

b) reasons occurrence of technical damage to the vehicle;

c) technology, volume and vehicle repair cost.
According to Art. 3 of the LAW on VALUATION ACTIVITIES, the purpose appraisal activity is Establishment of market or other value assessments in relation to objects.
1.4.Types of cost.

The Law on Valuation Activities and the Valuation Standards define the main types of value; all other values ​​are classified as special types.

Market value- is defined by Article 3 of the LAW on VALUATION ACTIVITY as follows: “... the market value of the valuation object is understood as the most probable price at which this valuation object can be alienated on the open market in a competitive environment, when the parties act reasonably, having all the necessary information, and the value of the transaction is not reflected in any extraordinary circumstances, that is, when:

One of the parties to the transaction is not obliged to alienate the object of valuation, and the other party is not obliged to accept execution;

The parties to the transaction are well aware of the subject of the transaction and act in their own interests;

The valuation object is presented to the open market in the form of a public offer;

The transaction price represents a reasonable remuneration for the object of evaluation and there was no coercion on the part of the parties to the transaction on any part;

Payment for the valuation object is expressed in monetary form."

Article 7 of the LAW on VALUATION ACTIVITIES establishes the following rule for determining value, “by default”: “In the event that a normative legal act containing a requirement for the mandatory assessment of any object of assessment, or in an assessment agreement... is not defined a specific type of value..., the market value of this object is subject to determination.

This rule is also subject to application in the case of the use in a normative legal act of terms not provided for by this Federal Law or valuation standards that define the type of value of the valuation object, including the terms “true value”, “reasonable value”, “equivalent value”, “real value” "and others."

The valuation standards in paragraph 4 define the following types of value of the valuation object, other than market value:

The value of an appraisal object with a limited market - the value of the valuation object, the sale of which on the open market is impossible or requires additional costs compared to the costs necessary for the sale of goods freely circulating on the market.

Cost of reproduction object of assessment- the amount of costs in market prices existing on the date of assessment for the creation of an object, identical the assessment object, using identical materials and technologies, taking into account the wear and tear of the assessment object.

Replacement cost object of assessment - the amount of costs for creating an object, similar the valuation object, at market prices existing on the date of valuation, taking into account the wear and tear of the valuation object.

The value of the property being assessed in its current use is the value of the property being assessed, determined based on existing conditions and the purpose of its use.

Investment value of the valuation object - the value of an appraisal object, determined based on its profitability for a specific person for given investment goals.

The value of the valuation object for tax purposes - the value of the valuation object, determined for calculating the tax base and calculated in accordance with the provisions of regulatory legal acts (including inventory value).

Salvage value object of assessment - the value of the appraised object in the event that the appraised object must be alienated within a period shorter than the usual period of exposure of similar objects.

Disposal value of the valuation object - the cost of the valuation object, equal to the market value of the materials it includes, taking into account the costs of disposal of the valuation object.”

The remaining types of value are assigned by the LAW on VALUATION ACTIVITIES to “special” types of cost.

Special value of the valuation object – according to the Valuation Standard, it is “a value for the determination of which the valuation agreement or regulatory legal act stipulates conditions that are not included in the concept of market or other value specified in these Valuation Standards.”

An example of a special cost would be the prices below.

Cost of repair (restoration) of a vehicle- the market cost of repairing damage to the vehicle, including labor and material costs, overhead costs, taxes and other obligatory payments, as well as profit.

Book value - the full costs of purchasing an object, including transportation costs, reflected in the organization’s balance sheet and accepted according to the rules for accounting for fixed assets.

Total cost - from according to clause 13 of the Valuation Standards - the value of the value of the valuation object, obtained as a result of a generalization of the results of calculations of the value of the valuation object, justified by the appraiser, using various approaches to valuation and valuation methods.
1.5.Methodological foundations of examination and assessment, approaches to assessment.

According to clause 15 of the Decree of the Government of the Russian Federation of April 24, 2003 No. 238 “On the organization of an independent technical examination of vehicles” and “Rules for organizing and conducting an independent technical examination of a vehicle when deciding on the payment of insurance compensation under a contract of compulsory insurance of civil liability of the vehicle owner "(hereinafter referred to as OSGO RULES), n normative, methodological and other documents used during the examination, are approved together federal authorities executive power, which is entrusted with state regulation in the field of transport, in the field of justice and in the field of internal affairs.
According to paragraph 18 of the Decree of the Government of the Russian Federation of July 6, 2001. No. 519 “On approval of assessment standards” (hereinafter referred to as Assessment Standards), appraiser during assessment obliged to use(or justify refusal to use) cost, comparative and income approaches to assessment. The appraiser has the right to independently determine specific assessment methods within each assessment approach. This takes into account the volume and reliability of market information available for using a particular method.

Comparative approach – a set of methods for assessing the value of a valuation object (object), based on a comparison of the valuation object with similar objects for which information is available on the prices of transactions with them.

Cost-effective approach - With a set of methods for assessing the value of a valuation object, based on determining the costs necessary to restore or replace the valuation object, taking into account its wear and tear.

Income approach - a set of methods for estimating the value of the valuation object, based on determining the expected income from the valuation object.

All types of assessed values ​​are based on market value in one form or another and, ultimately, they can be presented as the result of a transformation of market value. Consequently, when determining the market value of motor vehicles other than the market value, one should be guided by the same methodological principles (principles) that are used in determining the market value, while taking into account the specific features of these values.

When determining the market value of motor vehicles and the cost of their repair, one should be guided by the following methodological principles (principles):

• 
  utility principle: Objects of assessment that are capable of satisfying the specific needs of the user for a certain period of time have a market value;
• 
  principle of supply and demand: the market value of the valuation object depends on supply and demand in the market and the nature of competition between sellers and buyers;
• 
  substitution principle: the market value of the valuation object cannot exceed the most probable costs of acquiring an object of equivalent utility;