Economic justification of the selection process for the creation of a new pear variety

The article provides a calculation of capital investment costs for the stages of the selection process. After determining all the costs at each stage, the total minimum financial resources required to carry out the entire selection process were calculated. This amounts to 245.5 thousand manats. Considering that the creation of the variety serves a certain purpose, it is necessary to justify the method of deducting the costs incurred. Among all existing methods, a more progressive method is to pay for the costs incurred through deductions from the financial resources obtained from the sale of seedlings. This method is possible as a result of obtaining copyright for the created variety. With low costs, the created variety pays for its costs through the sale of 613,750 seedlings.