Valuation of large sport facilities (by the example of football stadiums)

This article considers the valuation model for football stadiums. The following issues are analyzed: sources of income for modern sport facilities and their cost structure (with examples from Russian and foreign practice), the list of factors that asses the value of a football arena, the regression and cost models. Obtained results can be used in the practice of evaluating football stadiums, which is especially important in the light of World Cup 2018, which will be held in Russia.