Method of valuation organization's internet site

The article presents the author’s method of estimating the cost of Internet-site of the organization in terms of its nature as an object of evaluation, which takes into account the specifics of the organization. The essence of the internet site of the organization in terms of the status of the asset in the Russian civil law, accounting and tax accounting. Analyzes the characteristics of the formation of cash flows, the discount rate of the cost of reproduction, and the values of the functional obsolescence criteria comparison websites within the definition of its market value.