Problems of accounting the engineering supply of a land plot in the economic assessment of real estate

The authors analyze the peculiarities of the interpretation of the concepts of «free land» and «built-up land» in the context of taking into account the presence or absence of technological connections to engineering communications of various types in the economic assessment of real estate. Investigate the methodological problems caused by the ambiguous interpretation of the term «provision of communications» in the modern reference professional literature. They give their position on the use of special terminology and the peculiarities of accounting for the parameters of engineering communications when assessing land plots within the boundaries of which capital construction is allowed. They come to the conclusion that it is necessary to develop special guidelines for calculating the value of land plots for various purposes, taking into account the characteristics of their engineering support.