Methodological support of economic evaluation of construction in progress under modern conditions

The article analyzes the concept of «construction in progress» as one of the types of capital construction objects from a legal and economic point of view. An author’s classification of such objects is proposed according to various criteria that have a significant impact on the process of identifying a real estate object and the choice of methods for its valuation. Special attention is paid to the concept and classification of objects under construction according to the criterion of their construction readiness. Taking into account the proposed classification, the main stages of calculating the cost of objects of construction in progress of various types are described with the definition of the scope of the costly, profitable and comparative approaches to valuation.