Notes about expert adjustments

The article proposes a methodological approach used in valuation reports of expert corrections. The author analyzes the regulatory framework and appraisal practice in the valuation report of the expert opinion. The main conclusion can be formulated thesis: if the valuation report of expert opinion is used (for example, for determining the value of the amendments to the market approach), the appraiser must justify the need to engage an expert. Expert opinion should be objective and confirmed by the data of the market. In order to enhance the objectivity of the expert opinions of the author proposes an algorithm for calculating corrections expert.