Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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PRACTICAL ASPECTS OF VALUATION REFUELING COMPLEXES ON THE BASIS OF THE INCOME APPROACH

Zimina A.S. 1 Uchinina T.V. 1 Dukhanina E.V. 1
1 Penza State University of Architecture and Construction
The relevance of the topic due to the fact that currently the professional assessment of the value of the property, including petrol stations, is playing an increasingly prominent role in the formation of new economic thinking. Thus, the evaluation process each filling station is individual, the evaluator should carefully study the location, range of services, the popularity of the station, the brand’s popularity and the number of petrol units to create the final report. The main objectives are: consideration of theoretical bases of valuation activity in modern conditions; assessment of the cost of petrol stations. The article analyzes the specifics of filling stations as of the object of valuation presents real data obtained in estimating the cost of the petrol station as collateral for loans. In conclusion, the paper presents the results of estimating the value of property obtained based on the income approach.