Evaluation of assets under construction using information on business profits

The article analyzes the specific character used in the calculation of estimated value of business profits (BP) of the undertaking (stimulus) for the evaluation of assets under construction. It is shown that as the value of the business profits is critically dependent on the method of its calculation, the implementation cost approach using the value PP received from the outside, is only possible in the case of application to an object estimation calculation scheme similar to the one in which the value of BP was obtained to be used for subsequent calculations.