Approve the attached guidelines for determining the market value of land plots. Approve the attached guidelines for determining the market value of land plots Guidelines for determining the estimated cost

STATE COMMITTEE OF THE RUSSIAN FEDERATION ON CONSTRUCTION AND HOUSING AND UTILITY COMPLEX
(GOSSTROY OF RUSSIA)

TEMPORARY METHODOLOGICAL

INSTRUCTIONS

BY DETERMINING THE COST OF WORKS

DURING CONSTRUCTION AND REPAIR

ROADS

MDS 81-30.2002

Moscow 2002

Temporary guidelines for determining the cost of work during construction and repair highways. MDS 81-30.2002 / Gosstroy of Russia. - M.: GUP TsPP, 2002. - 12 p.

DEVELOPED by the Interregional Center for Pricing in Construction and Industry building materials Gosstroy of Russia ( I.I. Dmitrenko, A.V.Karpov) and agreed with the State Road Service of the Ministry of Transport of Russia.

REVIEWED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (Editorial Commission consisting of: HER. Ermolaev- supervisor, V.N. Maklakov, G.P. Tongue).

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT as of 01.08.2002 by Resolution No. 92 of the Gosstroy of Russia dated 01.08.2002.

INTENDED for practical application in determining the cost of construction and repair of roads.

INTRODUCTION

Temporary guidelines for determining the cost of construction and repair of roads (hereinafter - Guidelines) prepared by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia.

Methodical instructions are developed in accordance with the current legislation Russian Federation, regulatory and methodological documents of the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the State Construction Committee of Russia, the State Road Service of the Ministry of Transport of Russia and other federal bodies government controlled.

Guidelines are an industry document reflecting the specifics of the road sector. They set out the procedure for determining the cost of construction, reconstruction and repair of roads and structures on them (hereinafter referred to as road works).

The guidelines should be used in conjunction with other regulatory and methodological documents of the Gosstroy of Russia, the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the Ministry of Transport of Russia and other federal government bodies.

The Guidelines used legislative acts of the Russian Federation and regulatory and methodological documents on pricing in construction, in force as of 06/01/2002

Methodological guidelines are intended to determine the cost of funds financed by (with participation) federal budget road works in the current and forecast price levels; for use in the preparation of investor estimates; to determine the starting prices in the preparation and holding contract bidding, as well as payment for works, contracts for the performance of which, in accordance with the current legislation, were concluded without a tender.

1. GENERAL PROVISIONS

1.1. Prices for road works are free (negotiable). The main direction of pricing policy in the road sector is to determine the objective cost (price) of road works performed and to ensure effective use road funds.

1.2. Works carried out on the network of public roads and financed from the federal budget and territorial road funds are works performed for state needs. They must be carried out in accordance with the current legislation regulating the supply of goods for state needs.

1.3. The final cost of works is determined by the results of tenders for their implementation.

2. REGULATORY AND METHODOLOGICAL BASIS FOR DETERMINING THE COST OF ROAD WORKS

2.1. The regulatory and methodological base for determining the cost of road works consists of regulatory and methodological documents of federal government bodies adopted within their competence.

2.2. The procedure for the formation of a pricing system and estimated rationing is given in the Code of Rules for determining the cost of construction as part of pre-design and design budget documentation(SP 81-01-94) (letter of the Ministry of Construction of Russia dated December 29, 1994 No. VB-12-276) and in the Guidelines for determining the cost construction products on the territory of the Russian Federation (MDS 81-1.99).

2.3. In connection with the peculiarities of the formation of the federal budget, taking into account new methodological and normative documents federal executive authorities in the region estimated pricing is carried out during the formation of the work program for fiscal year following the year of introduction of the document.

2.4. Determination of the cost of road works should be carried out using automated (computer) systems. Only allowed to use software complexes that meet the relevant standards and have been certified by the Gosstroy of Russia. It is advisable to use the same software all participants in the investment process (investor, customer, contractor and design organization).

3. PROCEDURE FOR DETERMINING THE COST OF ROAD WORKS

3.1. The cost of road works is determined on the basis of estimated calculations (estimates). For determining estimated cost road works, the following documentation should be developed: local and object cost estimates (budgets); estimates (budgets) for certain types works or costs; a summary estimate and, if necessary, a summary of costs.

3.2. The results of calculations to determine the cost of road works are drawn up in accordance with the forms of Appendix 3 of the Guidelines for determining the cost of construction products on the territory of the Russian Federation (MDS 81-1.99).

3.3. The cost of road works should be determined at the current (in prices valid at the time of calculation) price level. When forming a road works program for the next financial year, the cost of works is determined in the forecast (taking into account the expected change in prices for resources) price level. The specific calculation date is determined by the customer in agreement with Rosavtodor and is indicated in the design assignment.

When drawing up estimates in the current or forecast price level, the resource or resource-index method of determining the cost should be used. The resource method takes precedence.

3.4. When determining the current (forecast) cost of work and calculating the need for resources in natural meters, as a rule, the State elemental estimated norms for construction, installation, special construction and commissioning works(GESN). In the absence of approved GESN, it is allowed to use other regulatory documents of the Gosstroy of Russia, approved in the prescribed manner.

3.5. To control the cost of work performed, as well as to analyze price processes, the cost of road works can also be determined at the basic (in 1984, 1991 or 2001 prices) price level.

When compiling the estimate documentation in the basic price level, all provisions applied in the corresponding period (except for those canceled by special documents of the Gosstroy of Russia) apply.

Moscow 2002

Temporary guidelines for determining the cost of work in the construction and repair of highways. MDS 81-30.2002 / Gosstroy of Russia. - M.: GUP TsPP, 2002. - 12 p.

DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia ( I.I. Dmitrenko, A.V. Karpov) and agreed with the State Road Service of the Ministry of Transport of Russia.

REVIEWED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (Editorial Commission consisting of: HER. Ermolaev- supervisor, V.N. Maklakov, G.P. Tongue).

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT as of 01.08.2002 by Resolution No. 92 of the Gosstroy of Russia dated 01.08.2002.

INTENDED for practical application in determining the cost of construction and repair of roads.

INTRODUCTION

Temporary guidelines for determining the cost of construction and repair of roads (hereinafter referred to as the Guidelines) were prepared by the Interregional Center for Pricing in the Construction and Building Materials Industry of the Gosstroy of Russia.

The guidelines have been developed in accordance with the current legislation of the Russian Federation, regulatory and methodological documents of the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the State Construction Committee of Russia, the State Road Service of the Ministry of Transport of Russia and other federal government bodies.

Guidelines are an industry document reflecting the specifics of the road sector. They set out the procedure for determining the cost of construction, reconstruction and repair of roads and structures on them (hereinafter referred to as road works).

The guidelines should be used in conjunction with other regulatory and methodological documents of the Gosstroy of Russia, the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the Ministry of Transport of Russia and other federal government bodies.

The Guidelines use the legislative acts of the Russian Federation and regulatory and methodological documents on pricing in construction that were in force as of 01.06.2002.

Methodological guidelines are intended to determine the cost of road works financed at the expense (with the participation) of the federal budget in the current and forecast price levels; for use in the preparation of investor estimates; to determine starting prices in the preparation and conduct of contract bidding, as well as payment for work, contracts for the performance of which, in accordance with applicable law, were concluded without a tender.

1. GENERAL PROVISIONS

1.1. Prices for road works are free (negotiable). The main direction of the pricing policy in the road sector is to determine the objective cost (price) of the road works performed and to ensure the efficient use of road facilities.

1.2. Works carried out on the network of public roads and financed from the federal budget and territorial road funds are works performed for state needs. They must be carried out in accordance with the current legislation regulating the supply of goods for state needs.

1.3. The final cost of works is determined by the results of tenders for their implementation.

2. REGULATORY AND METHODOLOGICAL BASIS FOR DETERMINING THE COST OF ROAD WORKS

2.1. The regulatory and methodological base for determining the cost of road works consists of regulatory and methodological documents of federal government bodies adopted within their competence.

2.2. The procedure for the formation of a pricing system and estimated rationing is given in the Code of Rules for determining the cost of construction as part of pre-design and design estimates (SP 81-01-94) (letter of the Ministry of Construction of Russia dated 12/29/94 No. VB-12-276) and in the Guidelines to determine the cost of construction products on the territory of the Russian Federation (MDS 81-1.99).

2.3. In connection with the peculiarities of the formation of the federal budget, new methodological and regulatory documents of the federal executive authorities in the field of estimated pricing are taken into account when developing a work program for the financial year following the year the document was introduced.

2.4. Determination of the cost of road works should be carried out using automated (computer) systems. Only software systems that meet the relevant standards and have been certified by the Gosstroy of Russia are allowed to use. It is advisable to use the same software by all participants in the investment process (investor, customer, contractor and design organization).

3. PROCEDURE FOR DETERMINING THE COST OF ROAD WORKS

3.1. The cost of road works is determined on the basis of estimated calculations (estimates). To determine the estimated cost of road works, the following documentation should be developed: local and object cost estimates (budgets); cost estimates (budgets) for certain types of work or costs; a summary estimate and, if necessary, a summary of costs.

3.2. The results of calculations to determine the cost of road works are drawn up in accordance with the forms of Appendix 3 of the Guidelines for determining the cost of construction products on the territory of the Russian Federation (MDS 81-1.99).

3.3. The cost of road works should be determined at the current (in prices valid at the time of calculation) price level. When forming a road works program for the next financial year, the cost of works is determined in the forecast (taking into account the expected change in prices for resources) price level. The specific calculation date is determined by the customer in agreement with Rosavtodor and is indicated in the design assignment.

When drawing up estimates in the current or forecast price level, the resource or resource-index method of determining the cost should be used. The resource method takes precedence.

3.4. When determining the current (forecast) cost of work and calculating the need for resources in natural meters, as a rule, the State elemental estimated norms for construction, installation, special construction and commissioning (GESN) approved in the prescribed manner by the Gosstroy of Russia should be applied. In the absence of approved GESN, it is allowed to use other regulatory documents of the Gosstroy of Russia, approved in the prescribed manner.

3.5. To control the cost of work performed, as well as to analyze price processes, the cost of road works can also be determined at the basic (in 1984, 1991 or 2001 prices) price level.

When compiling the estimate documentation in the basic price level, all provisions applied in the corresponding period (except for those canceled by special documents of the Gosstroy of Russia) apply.

4. DETERMINATION OF LABOR COSTS

4.1. Compensable labor costs include only those labor costs that, in accordance with the current regulatory documents, are included in the cost of work under the item "Costs for workers' wages".

4.2. The general regulatory and calculation base for determining the amount of funds for wages in contract prices and estimates for the performance of road works, methods for determining the amount of funds for wages, characteristics of systems and forms of remuneration, principles for the development and application of a single tariff scale are given in the Guidelines for determining the amount of funds for wages in contract prices and estimates for construction and wages for workers of construction and installation and repair and construction organizations (MDS 83-1.99).

4.3. The amount of funds for the wages of construction workers and machine operators in current level prices is determined by the formula

where RFP- the amount of funds for wages in the current price level as part of direct costs, rubles;

i- normative tariff category required for the performance of work;

T i- normative labor intensity of work i-th category, person-h;

Average monthly wage per worker i-th category at the time of calculation, rub.;

t- the average monthly number of working hours with a 40-hour working week, h;

P- the number of standard tariff categories.

The calculation of the average monthly wage of one construction worker and machine operator of the 1st category is carried out according to the formula

where T h- the size of the minimum monthly tariff rate in accordance with the "Sectoral tariff agreement for the road sector", rub.;

K i, tar.- tariff coefficient to the minimum monthly tariff rate, established by the "Sectoral Tariff Agreement for the road sector";

TO additional - the coefficient of additional wages, taking into account additional payments of a stimulating and compensatory nature (payments for high qualifications, professional skills, combination of professions, bonuses, payment of remuneration for long service, payment of additional holidays, additional payment for work in difficult and harmful conditions, at night, weekend pay and holidays, overtime work, downtime through no fault of the employee, days of rest (days off) for hours actually worked in excess of normal working hours, etc.), except for allowances associated with state regional regulation of wages (northern, high-mountainous, waterless, etc. .), allowances for the traveling (mobile) nature of work and when performing work on a rotational basis, which are included in the calculation of estimated labor costs additionally;

Average monthly size allowances to employees for the mobile and traveling nature of work, rub. Installed according to resolutions of the Ministry of Labor of Russia dated 06.29.94 No. 51 and dated 06.15.95 No. 31;

The average monthly allowance to employees paid in exchange for daily allowances when performing work on a rotational basis, rub.;

The average monthly amount of allowances, rubles, related to the regional regulation of wages (surcharges established by federal government bodies for district coefficients and coefficients for work in desert, waterless and highland areas, allowances for wages, allowances for work in the regions of the Far North and areas equivalent to them, in regions of the European North and other regions with severe natural and climatic conditions. In cases where individual contracting organizations, in accordance with the current labor legislation, set higher tariff rates than provided for by the "Sectoral Tariff Agreement for Road Facilities", the use of such tariff rates in determining the amount of funds for wages may be allowed by agreement of the parties to the contract.

4.4. Only labor costs that are included in direct costs are subject to inclusion in the calculations for determining labor costs. The calculation does not include labor costs that are included in overhead costs (improvement construction sites, preparation of the object for commissioning and other works), the cost of temporary buildings and structures and additional costs in the production of construction and installation work in winter, the labor costs of workers of auxiliary industries, servicing and other households of a construction organization, as well as workers engaged in loading, unloading and delivery of materials (including transportation of soil during earthworks) to an on-site warehouse, including their unloading from Vehicle in the onsite warehouse.

4.5. To carry out specific calculations, Rosavtodor can establish the average rates of workers in the main activity (taking into account all additional payments of an incentive and compensatory nature, except for allowances related to the state regional regulation of wages), allowances for the traveling nature of work and allowances for the performance of work on a rotational basis, taken into account in calculation of the estimated cost of road works.

5. DETERMINATION OF COSTS FOR OPERATION OF CONSTRUCTION MACHINERY AND MECHANISMS

5.1. The costs of operating construction machines and mechanisms are determined based on the data on the time of use (normative demand) of the necessary machines (machine-hour) and the corresponding estimated prices calculated per 1 machine-hour of operation according to the following formula:

where - the estimated price of 1 machine-hour of operation of construction machines and mechanisms, rub/machine-hour;

T m.m - the time of use of construction machines and mechanisms, mach.-h.

5.2. When determining the cost of operating construction machines and mechanisms, the provisions of the Guidelines for the development of estimated standards and prices for the operation of construction machines and mechanisms should be taken into account. vehicles(MDS 81-3.99).

5.3. Domestic vehicles are taken into account. Accounting for the cost of operating machines and mechanisms of foreign production is allowed in the absence of domestic analogues and in agreement with the Federal Road Agency. In this case, estimates of estimated prices for operation are compiled for each type of machine at the base and current price levels.

5.4. The labor costs of machinists are determined in accordance with the provisions of Section 4 of these Methodological Recommendations (similar to the labor costs of the main workers).

5.5. In order to stimulate the efficient use of machines and mechanisms, their annual modes of operation are determined on the basis of one and a half to two shifts.

5.6. Costs for energy, lubricants, hydraulic fluid and tires are determined based on prevailing market prices at the time of calculation.

5.7. The calculation of the cost of operating construction machines and mechanisms does not include overhead costs and estimated profit, calculated from the cost of remuneration for labor of machine operators.

5.8. Estimated price 1 machine-hour of operation of machines should not exceed the average market level .

6. DETERMINATION OF COSTS FOR MATERIAL RESOURCES

6.1. The cost of material resources in the composition local estimates(estimate calculations) is determined based on the regulatory needs of materials, products and structures (in the accepted physical units measurements: m 2, m 3, t, etc.) and the corresponding price for the type of material resource.

6.2. The normative need for material resources is determined on the basis of:

State elemental estimated norms (GESN);

local resource sheets by type of work;

consolidated resource sheets for facilities;

specifications included working documentation.

6.3. The price for the type of material resource is determined by the method of calculating cost elements. At the same time, the estimated prices for materials, products and structures are accepted according to the type of price "free-of-charge warehouse" and are determined by the formula

where C m - free or regulated price for industrial and technical products (manufacturer's price), which is determined on the basis of catalogs, price lists and other information of supplier enterprises, as well as monthly information releases of regional centers for pricing in construction (RCCS);

TR - fare taking into account the cost of loading and unloading. Estimated on the basis of prices and tariffs in force in this region, and a scheme for the supply of materials, which provides for the most economical mode of transport. The cost of delivering materials from the on-site warehouse to working area is taken into account in the composition of elemental estimated norms (ESN) and prices for construction and installation and repair work, as well as in the resource estimated standards;

WITH tar - the cost of containers, packaging and props (taken into account if necessary);

WITH sn.o - the cost of services of supply organizations, determined on the basis of agreements and contracts for the supply of materials;

ZSR- the amount of procurement and storage costs. Determined by calculation.

When determining the cost of materials, structures and products at the current price level by the calculation method, one should take into account the provisions of the Guidelines for the development of collections (catalogues) of estimated prices for materials, products, structures and collections of estimated prices for the transportation of goods for construction and overhaul buildings and structures (MDS 81-2.99).

6.4. In the case of work performed using materials supplied by the customer (including centralized supplies), their cost is included in the cost of construction and installation works at the actual price of delivery.

6.5. Price of material resources own production(including electricity from mobile power plants, heat for production needs of compressed air, etc.) is justified by calculation.

6.6. Amounts of value added tax. paid by contractors to suppliers for material resources, works and services, are not included in the calculation of the cost of material resources.

6.7. The cost of similar materials should be the same for all local estimates.

6.8. The compensated price for materials should not exceed the average regional price, unless it is justified by specific terms of delivery and agreed with Rosavtodor. In the absence of official data on average regional prices for certain types of specific products, data from at least 3-5 regional suppliers of these products can be used.

7. DETERMINATION OF OVERHEAD COSTS AND ESTIMATED PROFIT

7.1. Overhead costs at the current price level are determined as a percentage of the estimated labor costs of the main workers and machine operators in accordance with the overhead costs for the types of construction and installation works given in Appendix 3 of the Guidelines for determining the amount of overhead costs in construction (MDS 81-4.99 ).

7.2. Estimated profit at the current price level is determined on the basis of standards estimated profit by types of construction and installation works given in Appendix 3 of the Guidelines for determining the amount of estimated profit in construction (MDS 81-25.2001) as a percentage of the estimated costs for wages of the main workers and machine operators.

7.3. When calculating overhead costs and estimated profit at the current price level, the work packages that are subject to the standards for the types of construction and installation work are determined in accordance with the name of the collections of estimated norms.

7.4. When determining overhead costs and estimated profit, the wage fund for workers as part of direct costs includes the wage fund for workers in the main production and the wage fund for machine operators, calculated in accordance with the provisions of sections 4 and 5 of these Guidelines. Wages of workers and machine operators employed in auxiliary and ancillary industries, construction of temporary buildings and structures, accounted for as overheads, as well as in the production and transportation to the on-site warehouse of materials, parts and structures (including the transportation of soil during earthworks), production electrical energy, heat, compressed air, etc., is not taken into account.

7.5. When determining the amount of overhead costs based on the standards for the types of construction and installation work, it should be borne in mind that they take into account deductions for social needs from the wage fund of workers (single social tax) as part of direct costs, and when determining the amount of estimated profit, the funds necessary for paying income tax at the rates established by law are taken into account.

8. DETERMINATION OF COSTS FOR TEMPORARY BUILDINGS AND FACILITIES

8.1. The costs for temporary buildings and structures are determined in accordance with the Collection of Estimated Costs for the Construction of Temporary Buildings and Structures (GSN 81-05-01-2001).

8.2. The cost of temporary buildings and structures are included in the consolidated estimate as a limit of funds. Payments for temporary buildings and structures between customers and contractors are made for actually constructed buildings and structures.

The refundable amounts from the sale of materials and parts received from their disassembly are determined by the calculation at the prices of the possible sale, minus the costs of bringing them into a usable condition and delivery to the storage sites.

9. DETERMINATION OF FUNDS FOR CERTAIN TYPES OF WORK AND COSTS

The summary estimate includes the other costs listed below.

9.1. The chapter "Preparation of the construction site" includes:

9.1.1. The costs of allotment of a land plot, the issuance of an architectural and planning task and the allocation of red building lines.

determined by calculation.

9.1.2. The costs of laying out the main axes of buildings and structures, transferring them to nature and fixing them with points and signs.

They are determined on the basis of contracts for the performance of the relevant work.

9.1.3. Payment for land upon withdrawal (purchase) of a land plot for construction, as well as payment land tax(lease) during the construction period.

It is determined on the basis of calculations made in accordance with the current legislation, with clarification on the basis of concluded agreements.

9.1.4. The costs associated with the receipt by the customer and the design organization of the initial data, specifications for the design and implementation of the necessary approvals for design solutions.

They are determined on the basis of calculations and prices for these services, as well as according to letter of the Ministry of Construction of Russia dated November 14, 1996 No. BE-19-30 / 12.

9.1.5. Costs associated with compensation for demolished buildings and horticultural plantings, sowing, plowing and other agricultural work carried out on the alienated territory, compensation for damages and losses on the transfer of buildings and structures (or the construction of new buildings and structures to replace those being demolished), for damages caused by the implementation of water management measures, termination or change in the conditions of water use, to compensate for losses in agricultural production during land acquisition.

9.1.6. Carrying out costs special works(archaeological excavations, demining of ammunition, transfer of graves, etc.).

They are determined by calculation based on their need and current tariffs.

9.2. The chapter "Other works and costs" includes:

9.2.1. Additional costs for the production of work in the winter.

They are determined according to the norms of section 1 "Estimated norms by types of construction" of the Collection of estimated norms of additional costs in the production of construction and installation works in winter (GSN 81-05-02-2001). If the entire range of works is performed outside the estimated winter period, this type of cost is not taken into account, which should be fixed by an appropriate entry in the text of the contract.

9.2.2. Snow removal costs.

They are taken into account only when performing construction and reconstruction works. They are determined in accordance with the norms of the Collection of estimated norms of additional costs in the production of construction and installation works in winter (GSN 81-05-02-2001).

9.2.3. Expenses for maintenance and restoration after the completion of the construction of existing permanent roads.

They are determined by calculation and included in the cost in cases where the use of these roads is provided for by the project.

9.2.4. Shipping costs by car employees of construction and installation organizations or compensation of expenses for the organization of special routes for urban passenger transport.

Determined by calculations based on supporting data. When performing work in places served by municipal transport, these costs are included in the estimate only in the case of a two-shift and three-shift operation, while the costs of transporting the second shift from work and the third shift to work are paid.

9.2.5. Costs associated with the shift method of production of work (except for the cost of paying a shift allowance to wages).

Determined by calculation and included in the estimated cost in agreement with Rosavtodor.

9.2.6. Costs associated with sending workers to perform construction, installation and special construction works.

determined by calculation.

9.2.7. The costs associated with the relocation of construction and installation organizations from one construction site to another.

determined by calculation.

9.2.8. Costs associated with bonuses for the commissioning of constructed facilities. Included in the calculation in agreement with Rosavtodor. The distribution between the customer, design and contractor organizations is established by the contract.

9.2.9. Costs associated with payment on a contractual basis for the services of regional centers for pricing in construction (RCCC).

9.2.10. Funds for reimbursement of expenses for contributions to road funds, including the tax on road users, are determined in the manner prescribed by tax legislation.

9.2.11. Funds to cover the costs of contractors for payments (insurance premiums) for voluntary insurance, including construction risks.

Included in the calculation in agreement with Rosavtodor in the amount of up to 3% of the cost of construction and installation works.

9.2.12. Funds for organizing and conducting contract tenders.

Included in the calculation in agreement with Rosavtodor. Determined by the limit of funds in the amount of up to 0.1% of the cost of work.

9.2.13. Costs for support of state investment programs(provision of engineering services).

Included in the calculation in agreement with Rosavtodor. Accepted in the amount of up to 0.15% of the cost of construction work.

9.2.14. The cost of carrying out special measures to ensure normal working conditions (the fight against radioactivity, silicosis, malaria, midges, encephalitis mites, etc.).

9.2.15. Costs for the maintenance and operation of environmental funds: treatment facilities, ash collectors, wastewater treatment, etc.

Determined by calculation based on their need.

9.2.16. Expenses for the maintenance of the mountain rescue service during the construction and reconstruction of tunnels.

They are determined by calculation based on the standards approved by the Decree of the Ministry of Construction of Russia dated 11/14/94 No. 17-39.

9.2.17. Costs for the implementation of works of art at construction sites by the forces of creative organizations.

They are determined by calculations on the basis of contracts concluded with creative organizations in agreement with Rosavtodor.

9.2.18. Costs for measures to pass flood and storm water.

Determined by calculation in accordance with the approved action plan.

9.2.19. The cost of paying fees for the transportation of heavy and oversized cargo on roads and bridges.

The size is determined by calculation based on the range and quantity of goods, current tariffs, and the proposed delivery scheme.

9.2.20. Expenses for monitoring the work of excavation, relocation and connection of existing communications (call owners).

They are determined by calculation based on their need and current tariffs.

9.2.21. The cost of surveying and testing completed bridges.

determined by calculation.

9.2.22. The cost of ultradefectoscopy of welded joints in the construction of metal bridges.

determined by calculation.

9.2.23. Additional costs for the contractor caused by the need to work in "windows".

determined by calculation.

9.3. The chapter “Maintenance of the directorate (technical supervision) of an enterprise under construction” includes funds for the maintenance of the customer-builder and the implementation of technical supervision of construction.

Included in the calculation in agreement with Rosavtodor. Determined in accordance with the standards established Decree of the Gosstroy of Russia dated March 21, 2001 No. 33"On the standards of costs for customer service during the construction of facilities at the expense of the federal budget."

In accordance with Art. 749 Civil Code Russian Federation, the customer has the right to involve specialized organizations for the implementation of technical supervision.

9.4. In the chapter "Design and survey work, author's supervision" include:

9.4.1. Funds for execution design work.

9.4.2. Funds for the implementation of survey work.

The amount of funds is determined on the basis of concluded agreements.

9.4.3. Funds for the implementation of architectural supervision.

The amount of funds is determined on the basis of concluded agreements.

9.4.4. Funds for the examination of projects.

The amount of funds is determined from the cost of design and survey work according to the standards approved Decree of the Gosstroy of Russia dated 18.08.97 No. 18-44.

9.4.5. Funds for the development and examination of tender documentation.

The amount of funds is determined on the basis of concluded agreements.

9.5. A reserve of funds for unforeseen work and expenses, intended to compensate for the cost of work and expenses, the need for which arises in the process of developing working documentation or during construction as a result of clarification of design decisions or construction conditions.

Determined from the total of the chapters of the summary estimate in the amount of no more than 2% for objects social sphere and no more than 3% for objects industrial purpose. For unique and particularly complex facilities, the amount of funds for unforeseen work and costs can be increased in each specific case in agreement with the Gosstroy of Russia.

9.6. Following the result of the consolidated estimate calculation, the following are indicated:

9.6.1. refundable amounts.

Determined in accordance with clause 3.5.10 of the Guidelines for determining the cost of construction products on the territory of the Russian Federation (MDS 81-1.99). Part of the cost of temporary buildings and structures is subject to accounting; materials and parts obtained from the dismantling of structures, demolition and transfer of buildings and structures; materials obtained in the course of associated mining, etc.

9.6.2. Funds for the payment of value added tax.

Included in the calculation in the amount established by law.

10. DETERMINATION OF THE COST OF WORKS ON THE BASIS OF ENHANCED ESTIMATE RATES FOR TYPES OF WORKS (USN)

10.1. Determination of the cost of work can be carried out on the basis of the Enlarged estimated norms for types of work (STS).

10.2. When developing the USN, one should be guided by the provisions of these Guidelines.

10.3. The consolidated estimated norms consist of the Consolidated resource standards (URN) and the Consolidated estimated norms for types of work (USN).

10.4. URN are developed on the basis of the current State elemental estimated norms in accordance with the Technical Specifications for the types of work in the construction, reconstruction and repair of roads and artificial structures on them (approved by the order of the Federal Road Agency of October 23, 2000 No. 177-r). In the absence of approved GESN, it is allowed to use other regulatory documents of the Gosstroy of Russia.

10.5. The developed URN are coordinated by the Ministry of Transport of Russia and approved by the Gosstroy of Russia. The developed URN are drawn up and submitted for approval in accordance with the requirements of the Guidelines on the procedure for the development of state elemental estimated norms for construction, installation, special construction and commissioning works (put into effect by the Decree of the Gosstroy of Russia dated April 24, 1998 No. 18-40).

10.6. On the basis of the URN, the simplified tax system is being developed, which is approved by the Ministry of Transport of Russia and registered by the Gosstroy of Russia. The developed simplified tax system is drawn up and submitted for approval and registration in accordance with the requirements of the Guidelines for the development unit rates for construction, installation, special construction and repair and construction works (put into effect Decree of the Gosstroy of Russia dated April 26, 1999 No. 30).

10.8. When determining the cost of road works on the basis of the Aggregated Estimated Standards, the Bill of Quantities of Works is developed as part of the design and estimate documentation, in accordance with which tenders are held and acceptance and payment for the work performed is carried out.

11. ACCOUNTING FOR INFLATION PROCESSES WHEN DETERMINING THE COST OF ROAD WORKS

11.1. The price of road works carried out during one construction season is fixed (fixed).

11.2. The cost of road works carried out in more than one construction season may be adjusted depending on inflationary processes.

11.3. The index method can be used to assess price dynamics and take into account inflationary processes.

To calculate the cost indicators of the forecast of socio-economic development and the budget, deflator indices are used, developed by the Ministry of Economic Development of Russia for a number of important industries and sub-sectors material production.

Accounting for the impact of inflation at the sectoral and territorial levels is carried out on the basis of actual and forecast indices changes in wholesale prices for resources that are monitored by the relevant regional or sectoral bodies.

The monitoring of prices for basic building materials and other resources used in construction, as well as the dynamics of indices for construction and installation works, is carried out by regional centers for pricing in construction (RCCS). Data on actually developing indices are quarterly published in the editions of the Department of Pricing and Estimated Rationing in Construction and Housing and Communal Complex of the Gosstroy of Russia.

Introduction

1. General Provisions

2. Regulatory and methodological basis for determining the cost of road works

3. The procedure for determining the cost of road works

ORDER OF THE MINISTRY OF ARCHITECTURE AND CONSTRUCTION OF THE REPUBLIC OF BELARUS

ON THE APPROVAL OF METHODOLOGICAL INSTRUCTIONS FOR DETERMINING THE COST OF CONSTRUCTION IN THE CURRENT PRICE LEVEL, CALCULATION AND APPLICATION OF PRICE INDICES IN CONSTRUCTION

dated 05/29/2013 N 14)

In pursuance of subparagraph 1.6 of paragraph 1 of Decree of the President of the Republic of Belarus of November 16, 2006 N 676 "On some issues of management of the construction industry and its functioning", as well as taking into account the recommendations of the Interdepartmental Commission on pricing in construction under the Ministry of Construction and Architecture and the Ministry of Economy (Minutes of December 21, 2007 Mr. N 13), I ORDER:

1. Approve and put into effect from January 1, 2008 Guidelines for determining the cost of construction at the current price level, calculation and application of price indices in construction.

2. The Department of Economics (Sidorov A.N.) shall, in accordance with the established procedure, register the Guidelines approved by this order (clause 1).

3. To impose control over the execution of this order on the management of the economy (Sidorov A.N.).

First Deputy Minister M.M. Abramchuk

NATIONAL COMPLEX

REGULATORY AND TECHNICAL DOCUMENTS IN CONSTRUCTION

REGULATORY AND TECHNICAL DOCUMENTS ON THE ECONOMY OF CONSTRUCTION

METHODOLOGICAL INSTRUCTIONS FOR DETERMINING THE COST

CONSTRUCTION IN THE CURRENT PRICE LEVEL, CALCULATION AND APPLICATION

PRICE INDICES IN CONSTRUCTION

METADICHNYA REPRESENTED TO PA KOSHTU BUDADIONITSVA

Ў BYAGUCHY DEVELOPMENT OF CEN, DIFFERENT I VYKARYSTAN

INDEXAЎ CEN AT BUDAINITSTVE

THE METHODICAL INSTRUCTIONS FOR ESTIMATE ASSESSMENT

AT THE PRICE LEVEL, CALCULATION AND APPLICATION OF PRICE

INDICES IN CONSTRUCTION

RSN 8.01.105-2007

(as amended by the orders of the Ministry of Construction and Architecture dated 29.08.2008 N 295,

dated 01.10.2009 N 325, dated 30.11.2009 N 388, dated 27.05.2010 N 189,

dated 02.08.2010 N 299, dated 11.10.2010 N 399, dated 03/24/2011 N 86,

dated 31.08.2011 N 303, dated 28.10.2011 N 374, dated 28.02.2012 N 68,

No. 95 dated March 26, 2012, No. 245 dated July 30, 2012, No. 352 dated November 6, 2012,

dated 04.12.2012 N 389, dated 22.12.2012 N 412, dated 25.01.2013 N 28,

resolutions of the Ministry of Construction and Architecture dated 12.03.2013 N 5,

dated 05/29/2013 N 14)

Date of introduction 01.01.2008

UDC 69..65.03(083.74)

Keywords: estimated cost, current prices, construction and installation works, types of work, cost change indices, development procedure, cost elements, wages, operation of machines and mechanisms, building materials, transportation costs, overhead costs, planned savings, temporary buildings and facilities, winter rise in prices, design and survey work, customer maintenance costs, enlarged groups, cost structure, industry average structure, index application procedure.

FOREWORD

1. DEVELOPED by OJSC "Republican Scientific and Technical Center for Pricing in Construction".

2. APPROVED by order of the Ministry of Architecture and Construction of the Republic of Belarus dated December 29, 2007 N 444.

REGISTERED by the Department of Economics of the Ministry of Construction and Architecture of the Republic of Belarus.

In the National Complex of Regulatory and Technical Documents in Construction, this document is included in Part 8 "Regulatory and Technical Documents on the Economics of Construction", Block 01 "Guiding Documents in Construction".

3. INTRODUCED FOR THE FIRST TIME.

1. General Provisions

1.1. Guidelines for determining the cost of construction at the current price level, calculation and application of price indices in construction (hereinafter referred to as the Guidelines) establish the procedure for determining the cost of construction at the current price level, the procedure for calculating and applying price indices in construction.

(as amended by the order of the Ministry of Construction and Architecture dated 03/24/2011 N 86)

1.2. Guidelines are mandatory for use by organizations, regardless of departmental subordination and forms of ownership, in the construction of facilities financed in full or in part at the expense of the republican and (or) local budgets, including state target budget funds, as well as state off-budget funds, external government loans and foreign loans attracted under the guarantees of the Government of the Republic of Belarus, bank loans of the Republic of Belarus under the guarantees of the Government of the Republic of Belarus and regional, Minsk city executive committees, as well as in the construction of residential buildings (except for those financed using funds foreign investors) (hereinafter referred to as budgetary and equivalent funds).

(clause 1.2 as amended by the order of the Ministry of Construction and Architecture dated 31.08.2011 N 303)

1.3. The estimated cost at current prices is determined by the following methods:

By the base-index method - applying to the base estimated cost in prices as of January 1, 2006, current or forecast price indices in construction;

The resource method - the application of actual (current) prices, tariffs to the standard consumption of resources: labor, material, machinery and mechanisms, fuel and energy, equipment;

Resource-index - a combination of the resource method with a system of resource price indices approved in the prescribed manner.

1.4. Price indices in construction are calculated to the base price level as of January 1, 2006 and are used in the manner prescribed by these Guidelines for the purpose of:

Determining the volume of investment in construction at the current price level when performing economic, planning and other calculations;

Calculation of the estimated cost of construction as part of the justifications for investments and projects (architectural or construction) with the preparation of a consolidated estimate;

Determining the replacement cost of fixed assets;

Formation of contractual (contract) prices for construction;

Calculations for the work performed;

Determining the cost of equipment and the costs associated with its acquisition and delivery;

Calculation of other costs of construction participants provided for in the consolidated budget calculation construction cost.

1.5. Depending on the purpose of the calculation, indices are applied by types of economic activity, types of construction, regions, specialized construction projects, specific construction sites, individual complex objects, in the context of cost elements and general ones.

(clause 1.5 as amended by the order of the Ministry of Construction and Architecture dated 03/24/2011 N 86)

2. Determination of the estimated cost of construction at the current price level when drawing up estimate documentation

2.1. Determination of the estimated cost of construction at the current price level when developing design and estimate documentation at the stage " Architectural project" or "Construction project" is made on the basis of the estimated cost of construction, calculated at the base price level as of January 1, 2006 in accordance with the Instruction for determining the estimated cost of construction and drawing up estimate documentation (hereinafter referred to as the Instruction), approved by a decree of the Ministry of Architecture and Construction of the Republic Belarus dated December 3, 2007 N 25 (National Register of Legal Acts of the Republic of Belarus, 2008, N 17, 8/17904).

2.2. The estimated cost of construction and installation, repair and construction, restoration and restoration works (hereinafter referred to as construction and installation works) is determined by the basic-index, resource or resource-index methods based on data on the estimated cost of work and costs determined by local estimates (local estimates , resource estimates) and object estimates (object estimates) in the basic price level as of January 1, 2006.

The decision on the choice of the calculation method is made by the developer of design estimates or the organization that calculates the cost of construction at current prices, taking into account the characteristics of the projected object and the availability of initial information on prices and tariffs.

2.3. Local estimates (local estimates, resource estimates) are compiled in the form of appendices 1, 2 to the Instruction.

2.4. With the basic-index method of calculation, the cost of construction is determined in the context of cost elements.

2.4.1. Wages of workers and wages of machinists are recalculated to the current price level by applying the wage change index to the base wage level as of January 1, 2006.

When determining the wages of workers, a multiplying factor of 1.6 is additionally taken into account with the accrual of additional payments and deductions provided for in paragraphs 38.2, 38.3, 38.4, 38.5 and 38.9 of the Instruction for determining the estimated cost of construction and compiling estimate documentation approved by the Decree of the Ministry of Architecture and Construction of December 3, 2007 g. N 25. This coefficient is not taken into account in the calculation of overhead costs, planned savings and other other costs, the standards of which are established from the amount estimates the basic wages of workers and the wages of machinists.

(Part two of clause 2.4.1 as amended by the Decree of the Ministry of Construction and Architecture dated 12.03.2013 N 5)

2.4.2. When determining the cost of the cost of operating machines and mechanisms at the current price level, the indexes of changes in the cost of operating aggregated groups of machines and mechanisms (Table D.1) are applied to their base price as of January 1, 2006, determined on the basis of the Collection of estimated prices for the operation of construction machines and mechanisms. The type of mechanism and the number of machine hours of its operation are determined in accordance with the developed design and estimate documentation and resource estimates.

(As amended by the order of the Ministry of Construction and Architecture dated November 30, 2009 N 388)

The cost of operating construction machines and mechanisms that are not in the collection of estimated prices and are not included in the enlarged groups is determined by direct costs as part of prices formed in the prescribed manner.

The cost of other machines included in the resource estimates in accordance with the developed design and estimate documentation is determined by the general index of operation of machines and mechanisms.

(part three of clause 2.4.2 was introduced by order of the Ministry of Construction and Architecture of August 29, 2008 N 295)

2.4.3. When determining the cost of building materials, products and structures at current prices using the base-index method, indexes of change in cost for aggregated groups of materials, products and structures are applied to their selling price as of January 1, 2006, taking into account the standard consumption of these materials in accordance with the developed design budget documentation and resource-estimate norms.

Indices of change in the cost of enlarged groups of materials, products and structures for the construction of facilities are applied to the selling price to determine the cost of standard materials, products and structures of mass use. In this case, the selling price is determined by the formula:

C \u003d C / K - C, (2.1)

m.o see z.-skl. tr.

where C is the selling price of materials, products, structures,

C - the estimated price of materials, products, structures according to

see the Collection of Estimated Prices for Materials, Products and

constructions, rub.;

K - coefficient taking into account procurement and storage

h.-skl. expenses with taxes attributable to these expenses,

accepted in the amount of 1.0224 (for metal structures

C - the cost of transport costs according to the Book of Estimated

tr. prices for materials, products and structures, rub.

The cost of other materials included in the resource estimate norms in accordance with the developed design and estimate documentation is determined by the general index of change in the cost of materials, products and structures.

The cost of materials, products and structures that are not included in the enlarged groups of materials (before they are included in the enlarged groups), imported materials and individual products and structures manufactured according to drawings, specifications, individual orders, is determined at the current (current) prices of manufacturers, formed in accordance with the established procedure, and in the absence of a manufacturer in the territory of the republic - at the prices of the first supplier in the territory of the republic, until they are included in the list of enlarged groups.

2.4.4. Transport costs are calculated: as part of the estimated price of materials, the cost of which is determined according to the Books of Estimated Prices for Materials, Products and Structures, Parts I, II, III, IV, V (sand, sand and gravel mix, concrete, mortar, asphalt concrete, other materials (С412-6245 - С412-9004) - using the index of tariff changes for freight transportation republican road transport, and for materials the cost of which is determined according to the Book of Estimated Prices for Materials, Part IV (with the exception of sand, sand and gravel, concrete, mortar, asphalt concrete, other materials (С412-6245 - С412-9004) - from application of the index of change in the cost of transport costs.

(clause 2.4.4 as amended by the order of the Ministry of Construction and Architecture dated 03/24/2011 N 86)

When determining the transport costs in the current level in excess of those taken into account in the composition of the estimated prices for materials according to the Books of Estimated Prices of Parts I, II, III, V by the base-index method, the index of changes in tariffs for freight transportation by motor transport of the republican is applied to the cost of these costs in the base price level messages.

Transportation costs for materials that are not included in the aggregated groups of materials, imported materials, individual products and structures manufactured according to drawings, specifications, individual orders, are included in the estimated cost based on the distance accepted for the corresponding construction zone, and the class of cargo according to the Book of Estimated Prices for the transportation of goods for construction by road and rail using the index of changes in tariffs for freight transportation by road transport of the republican message.

Transportation costs for the transportation of soil and construction debris are calculated using the index of changes in tariffs for freight transportation by motor transport of the republican message.

(Part four of paragraph 2.4.4 was introduced by order of the Ministry of Construction and Architecture of August 29, 2008 N 295)

2.4.5. Additionally, procurement and storage costs are taken into account with taxes attributable to procurement and storage activities in the amount of 2.24% (for metal structures 0.84%) of the sum of the selling price of materials and transportation costs.

2.4.5-1. When compiling local estimates (local estimates, resource estimates) at current prices, it is mandatory to attach a statement of the volume and cost of work (Appendix 11 to the Instruction), a statement of resources (Appendix 12 to the Instruction).

(clause 2.4.5-1 as amended by the order of the Ministry of Construction and Architecture dated 04.12.2012 N 389)

2.4.6. Overhead costs and planned savings are recalculated to the current price level according to the corresponding indexes of changes in their value.

2.4.7. The estimated cost of equipment at current prices is determined at current prices in accordance with paragraph 15 of Chapter 3 of the Instruction, or by industrial producer price indices by type of economic activity for the relevant types of equipment, or by coefficients of change in the cost of types (groups) of fixed assets.

2.5. Object estimates are compiled in accordance with the provisions of Chapter 4 in the form of Appendix 5 of the Instruction.

Object estimates contain cost indicators from local estimates (local estimates, resource estimates) compiled at the current price level.

2.6. When using analogous objects developed using resource-estimated norms in the price level of 1991, the final data of object estimates in the context of cost elements: wages, operation of machines and mechanisms, including the wages of machinists, materials, including transport, overhead costs, planned savings are reduced to the base price level as of January 1, 2006 using indexes of changes in the cost of construction and installation works (CW) in the context of cost elements and types of work for December 2005, approved by order of the Ministry of Construction and Architecture dated December 21, 2005 N 334, and applying the following coefficients:

To the wages of workers - 1.08;

To the wages of machinists - 1.18;

To the cost of operating machines and mechanisms - 1.16;

To labor costs - 0.79.

2.7. A consolidated estimate of the cost of construction at current prices, including those calculated using analogous objects, is compiled in the form of Appendix 6 to the Instruction, the content and procedure for filling out which, by chapters and columns, is similar to the procedure given in Chapter 5 of the Instruction.

2.7.1. The procedure for determining other costs at current prices included in Chapter 1 is given in Appendix A, Table A.1 of these Guidelines.

Chapters 1, 2, 3, 4, 5, 6, 7 of the consolidated estimate calculation provide data from object (local) estimates compiled at the current price level, with distribution by columns: "wages", "operation of machines and mechanisms", including "wages of machinists", "materials, products and structures", including "transportation costs", "overheads", "planned savings", "equipment, furniture and inventory", "other costs", "general cost, labor intensity.

2.7.2. Funds for the construction of temporary buildings and structures (Chapter 8 "Temporary buildings and structures") from the base to the current price level are recalculated according to the index of change in the cost of temporary buildings and structures.

2.7.3. Additional costs in the production of construction and installation works in winter (Chapter 9 "Other work and costs") from the base to the current price level are recalculated according to the index of changes in the cost of winter appreciation.

2.7.4. From the sum of the wages of construction workers and the wages of machinists at the current price level, the following costs are determined, which are included in Chapter 9 of the consolidated estimate calculation of the cost of construction according to the norms provided for by the Instruction:

Costs associated with the introduction of progressively increasing rates and higher wage rates for workers for increasing production (subclause 38.2 of clause 38 of the Instruction);

Costs associated with an increase in the tariff rate when transferring to a contract form of hiring employees (subclause 38.3 of clause 38 of the Instruction);

Costs associated with incentive payments (subclause 38.4 of clause 38 of the Instruction);

The costs associated with payments for the performance of the organization on the basis of previous year the established level of profitability products sold, goods (works, services) (subclause 38.5 of clause 38 of the Instruction);

Costs associated with deductions for social insurance(subclause 38.9 of clause 38 of the Instructions).

(part one of paragraph 2.7.4 as amended by the order of the Ministry of Construction and Architecture dated 04.12.2012 N 389)

Using the wage change index, the following costs are determined, which are included in Chapter 9 of the consolidated estimate of the cost of construction according to the standards provided for by the Instruction:

Costs associated with the payment of additional payments for work with harmful and (or) dangerous conditions (subclause 38.22 of clause 38 of the Instruction);

Costs associated with incentive payments to engineering and technical and line employees (subclause 38.6 of clause 38 of the Instruction);

Costs of contractors associated with a small amount of work performed (subclause 38.7 of clause 38 of the Instruction);

The cost of bonuses for the timely commissioning of the facility (subclause 38.8 of clause 38 of the Instruction).

(As amended by the order of the Ministry of Construction and Architecture dated 04.12.2012 N 389)

When determining the cost of construction using analogous objects with the amount of overhead costs calculated at the price level of 1991, recalculated to the current price level (to the base price level as of January 1, 2006) according to the indices of changes in the cost of overhead costs, social insurance contributions from the sum of the estimated values ​​of the basic wages of workers and the wages of machinists as part of the cost of operating machines based on the results of chapters 1 - 7, other costs of chapter 9 are not included.

(clause 2.7.4 as amended by the order of the Ministry of Construction and Architecture dated 01.10.2009 N 325)

2.7.5. Other costs included in Chapter 9 "Other Works and Costs", the composition of which is determined by paragraphs 38.11 - 38.23 of Chapter 5 of the Instructions, at the current price level are calculated depending on the availability of information about the contractor and the relevant reporting data of the organization in the following order:

Costs associated with the mobile and traveling nature of the work, with the transportation of workers by road and business trips of workers of contractors, in the absence of information about the contractor in the initial data of the customer for the development of estimate documentation - in the manner specified in paragraph 38.12 of the Instructions;

(as amended by the order of the Ministry of Construction and Architecture dated 01.10.2009 N 325)

Costs associated with the mobile and traveling nature of the work, with the business trip of workers of contractors, if there is information about the contractor in the initial data of the customer for the development of estimate documentation - in the manner in accordance with clauses 38.11, 38.13 of the Instruction using the rates of reimbursement of expenses established on the date of calculation;

(as amended by the order of the Ministry of Construction and Architecture dated 01.10.2009 N 325)

The costs associated with the transportation of workers of contractors by road, if there is information about the contractor in the initial data of the customer for the development of estimate documentation, from the base to the current price level are recalculated according to the index of changes in tariffs for freight transportation by road transport of the republican message;

The costs associated with the use of the rotational method of organizing work are determined in accordance with paragraph 38.15 of the Instruction, taking into account the prices and standards established as of the date of calculation;

(as amended by the order of the Ministry of Construction and Architecture dated 01.10.2009 N 325)

Installation supervision costs imported equipment, for the relocation of the construction and installation organization from one construction site to another, for the maintenance during construction and restoration after construction of existing permanent roads, the costs associated with preparing the facility for acceptance into operation, the costs of maintaining the mine rescue service are determined in accordance with paragraphs 38.16 - 38.18, 38.20, 38.22 Instructions;

(as amended by the order of the Ministry of Construction and Architecture dated 01.10.2009 N 325)

Expenses for the implementation of research, experimental or experimental work for the implementation of the adopted project documentation technical solutions(except for works related to the construction of experimental facilities) are determined by recalculating the costs in the basic price level according to the index of change in the cost of design work;

Commissioning costs are determined by recalculating costs at the base level according to the index of changes in the cost of commissioning;

Adjustment for additional transportation costs when transporting materials, products and structures over distances in excess of those taken into account in estimated prices recalculated according to the index of changes in tariffs for freight transportation by road transport of the republican message. This amendment is not taken into account when determining the estimated cost based on analogue objects in the 1991 price level.

Other costs included in Chapter 9 "Other Works and Costs" are determined at the current price level in accordance with paragraph 38.23 of the Instruction.

(as amended by the order of the Ministry of Construction and Architecture dated 01.10.2009 N 325)

2.7.6. Chapter 10 "Maintenance of the developer, customer (technical supervision), costs for the implementation of architectural supervision" includes:

(As amended by the order of the Ministry of Construction and Architecture dated 05/27/2010 N 189)

Maintenance costs of the developer, customer (technical supervision), which are determined by recalculating the costs in the basic price level according to the index of change in their value and are included in columns 8 and 9;

paragraph is excluded. - Order of the Ministry of Construction and Architecture of May 27, 2010 N 189;

The costs of geodetic observations by the customer of the movement and deformation of buildings and structures, which are determined by recalculating the costs in the base price level according to the index of changes in the cost of survey work and are included in columns 8 and 9.

2.7.7. Chapter 11 "Training of operational personnel" includes costs determined in accordance with paragraph 40 of the Instruction.

2.7.8. Chapter 12 "Design and survey work" in columns 8 and 9 includes the costs of:

For survey work, determined by recalculating the costs at the base level according to the index of change in the cost of survey work;

For design and research and development work (for objects of restoration of historical and cultural heritage), determined by recalculating the costs at the base level according to the index of change in the cost of design work;

To conduct an examination, determined in the prescribed manner.

Funds for work performed by design and survey organizations for the preparation terms of reference for field testing of piles in the ground with dynamic and static loads, as well as for the implementation of technical guidance, observations during field tests, processing of data obtained as a result of testing piles in the ground, as well as for other work performed by design organizations, are determined by recalculation according to the relevant indices design and survey work.

2.8. The reserve of funds for unforeseen work and expenses is calculated as a percentage of the sum of the current estimated cost of work and expenses included in chapters 1 - 12, in the amounts determined by clause 42 of the Instruction, and is included in column 9 with distribution by columns 3 - 8. Costs for the content of pricing organizations in construction is determined in accordance with the procedure set forth in clause 45 of the Instruction.

(as amended by the order of the Ministry of Construction and Architecture dated 01.10.2009 N 325)

2.9. The consolidated estimate may also include other costs provided for in the consolidated estimate in basic prices as of January 1, 2006 and determined in accordance with regulatory legal acts.

2.10. Additionally, taxes, fees (duties) and other deductions to the income of the relevant budgets are taken into account in accordance with the legislation of the Republic of Belarus.

(clause 2.10 as amended by the order of the Ministry of Construction and Architecture dated 05.27.2010 N 189)

2.11. Following the result of the consolidated estimate calculation in accordance with clause 47 of the Instruction, the following are taken into account:

Refundable amounts, taking into account the cost of materials and products obtained from the dismantling of temporary buildings and structures, in the amount of 15% of the cost of temporary buildings and structures at current prices;

Refundable amounts, taking into account the cost of materials and products received from the dismantling of demolished and transferred buildings, structures or their elements, in the amount determined by multiplying base cost given costs for the index of change in the cost of representative materials or calculated on the basis of actual prices for similar materials and products, taking into account the assessment of their physical and obsolescence;

The cost of equipment (including revaluation) dismantled or rearranged within the reconstructed or modernized enterprise.

Costs for share enterprises and organizations in the construction of public facilities, which are determined by multiplying these costs in basic prices by the index of change in the cost of construction and installation works for the corresponding type of economic activity or type of work (before determining the indexes of change in the cost of construction and installation works in the context of types of economic activity - on the index of change in the cost of construction and installation works for the corresponding region) or on actual cost according to customer input.

(As amended by the order of the Ministry of Construction and Architecture dated 04.12.2012 N 389)

2.12. When determining the cost of costs included in the cost of construction, the resource method uses prices and tariffs in force on the date of formation of the cost of work, to their standard consumption, determined by the design and estimate documentation.

3. Index Development Order

3.1. Indices represent the ratio of the cost of products, works or resources at the current price level to their cost at the basic price level as of January 1, 2006. Indices are calculated for reporting period to basic prices as of January 1, 2006, for the current month to previous month, for construction and installation works (including materials, products and structures and excluding materials, products and structures) and other costs included in the cost of construction.

(As amended by the order of the Ministry of Construction and Architecture dated 31.08.2011 N 303)

3.2. To develop indices of changes in the cost of construction and installation, repair and construction, restoration and restoration works (hereinafter referred to as CMR), a regulatory and reference base of resource estimates, statements of unified enlarged groups of materials, products and structures, construction machines and mechanisms, formed by objects - representatives of resource-technological models containing data on fixed volumes of manufactured (shipped) and used in construction products for a specified period of calculation, the cost structure of construction and installation works by cost elements (salary, taking into account additional payments and allowances to wages, transportation costs, overheads and planned savings, costs for temporary buildings and structures, winter rise in prices and other costs associated with the mobile and itinerant nature of work, with the transportation of workers by road and secondment of workers of contracting organizations, with social insurance contributions (hereinafter referred to as other costs), the cost of material resources and the cost of operating machines and mechanisms) by regions, types of construction and installation works.

(as amended by the orders of the Ministry of Construction and Architecture dated March 24, 2011 N 86, dated December 4, 2012 N 389)

Indexes can be developed for specific construction projects that are important for the country's economy.

3.3. The information and reference base for determining the indices includes data for the reporting period on the cost labor resources National statistical committee Republic of Belarus, Ministry of Labor and social protection The Republic of Belarus; on indices of changes in tariffs for road and rail transportation of the Ministry of Economy of the Republic of Belarus and the National Statistical Committee of the Republic of Belarus; on producer price indices of industrial products for industrial and technical purposes of the National Statistical Committee of the Republic of Belarus; data on changes in tariffs for fuel and energy resources of the Ministry of Economy of the Republic of Belarus and other initial data on prices for resources used in the creation of construction products.

MINISTRY OF PROPERTY RELATIONS OF THE RUSSIAN FEDERATION
ORDER
dated March 6, 2002 No. 568-r
"ON THE APPROVAL OF METHODOLOGICAL RECOMMENDATIONS
ON DETERMINING THE MARKET VALUE OF LAND PLOTS"
(as amended by the order of the Ministry of Property of the Russian Federation of July 31, 2002 No. 2314-r)

In accordance with Decree of the Government of the Russian Federation of July 6, 2001 No. 519 "On Approval of Valuation Standards" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2001, No. 29, Art. 3026):

Minister
F.R. GAZIZULLIN

Approved
order
Ministry of Property of Russia
dated 06.03.2002 No. 568-r

I. General provisions

These guidelines for determining market value land plots developed by the Ministry of Property of Russia in accordance with Decree of the Government of the Russian Federation of July 6, 2001 No. 519 "On Approval of Valuation Standards".

Guidelines can be used to evaluate land plots (objects of appraisal) that are not withdrawn from circulation, which are formed (or can be formed) in accordance with the law (hereinafter referred to as "land plots").

II. Methodological bases for assessing the market value of land plots

Market value have those land plots that are able to meet the needs of the user (potential user) for a certain time (principle of utility).

The market value of a land plot depends on supply and demand in the market and the nature of the competition between sellers and buyers (principle of supply and demand).

The market value of a land plot cannot exceed the most probable costs of acquiring an object of equivalent utility (substitution principle).

The market value of a land plot depends on the expected value, term and probability of receiving income from the land plot for a certain period of time with its most efficient use, without taking into account income from other factors of production attracted to the land plot for entrepreneurial activity(hereinafter for the purposes of these recommendations - land rent) (waiting principle).

The market value of a land plot changes over time and is determined on a specific date (principle of change).

The market value of a land plot depends on the change in its designated purpose, permitted use, rights of other persons to the land plot, division property rights to the land.

The market value of a land plot depends on its location and the influence of external factors (the principle of external influence).

The market value of a land plot is determined based on its most efficient use, that is, the most probable use of a land plot that is physically possible, economically viable, compliant with legal requirements, financially feasible, and as a result of which the estimated value of the land plot will be maximum (the principle of the most efficient use) . The most efficient use of a land plot is determined taking into account its possible reasonable division into separate parts that differ in forms, type and nature of use. The most efficient use may not be the current use of the land.

When determining the most efficient use, the following are taken into account:

  • intended purpose and permitted use;
  • prevailing land use methods in the immediate vicinity of the assessed land plot;
  • prospects for the development of the area in which the land is located;
  • expected changes in the land and other real estate market;
  • current use of the land.

It is recommended to assess the market value of land plots in accordance with the methodological framework given above.

The date of the appraisal of the value of the land plot, as a rule, should not be later than the date of its last inspection by the appraiser.

When assessing, the appraiser is obliged to use information that ensures the reliability of the appraisal report as a document containing information of probative value. The amount of information used in the assessment, the choice of sources of information and the procedure for using the information are determined by the appraiser. When determining the market value of land plots, information obtained in the course of the state cadastral valuation. (as amended by the order of the Ministry of Property of the Russian Federation of July 31, 2002 N 2314-r) (see the text in the previous edition)

The results of the assessment must be presented in the form of a written assessment report.

The appraisal report may contain annexes, the composition of which is determined by the appraiser, taking into account the requirements stipulated by the terms of the appraisal agreement.

All materials of the appraisal report should be aimed at substantiating the market value of the land plot. The inclusion in the valuation report of materials and information that are not related to the determination of the market value should be avoided.

It is recommended to include in the report on the assessment of the market value of the land plot:

  • description of the land plot, including the intended purpose and permitted use of the land plot, the rights of other persons to the land plot, the division of property rights to the land plot;
  • description of buildings, structures, structures, engineering infrastructure facilities located within the land plot, as well as the results of work and anthropogenic impacts that change quality characteristics land plot (hereinafter referred to as improvement of the land plot);
  • photographs of the land and its improvements;
  • characterization of the state of the land and real estate market;
  • establishment of the option of the most efficient use of the land plot.

The final value of the market value of a land plot must be expressed in rubles as a single value, unless otherwise provided in the appraisal agreement (for example, the appraisal agreement may state that the final value of the land plot is expressed as a range of values).

IV. Assessment Methods

When conducting an appraisal, the appraiser is obliged to use (or justify the refusal to use) the cost, comparative and income approaches to appraisal. The appraiser has the right to independently determine, within the framework of each of the approaches to valuation, specific valuation methods. At the same time, the volume and reliability of market information available for use of one or another method is taken into account.

As a rule, when assessing the market value of land plots, the sales comparison method, the allocation method, the distribution method, the land rent capitalization method, the residual method, and the intended use method are used.

The method of comparison of sales, the method of allocation, the method of distribution are based on the comparative approach. On the income approach the ground rent capitalization method, the residual method, the method of intended use are based. Elements of the cost approach in terms of calculating the cost of reproduction or replacement of land improvements are used in the residual method and the allocation method.

The following is the content of the listed methods in relation to the assessment of the market value of land occupied by buildings, structures, structures or intended for their placement, as well as the features of the assessment of the market value of agricultural land.

If other methods are used in the assessment report, it is advisable to disclose their content and justify the use.

1. Sales comparison method

The method is used to evaluate land plots, both occupied by buildings, structures and (or) structures (hereinafter referred to as built-up land plots), and land plots not occupied by buildings, structures and (or) structures (hereinafter referred to as undeveloped land plots). The condition for applying the method is the availability of information on the prices of transactions with land plots that are analogues of the assessed one. In the absence of information on the prices of transactions with land plots, the use of supply (demand) prices is allowed.

  • determination of the elements by which the object of assessment is compared with objects - analogues (hereinafter - the elements of comparison);
  • determination for each of the elements of comparison of the nature and degree of differences of each analogue from the assessed land plot;
  • determination for each of the comparison elements of price adjustments of analogues corresponding to the nature and degree of differences of each analogue from the assessed land plot;
  • adjustment for each of the price comparison elements of each analogue, smoothing out their differences from the assessed land plot;
  • calculation of the market value of the land plot by reasonable generalization of the adjusted prices of analogues.

The elements of comparison include the cost factors of the appraisal object (factors, the change of which affects the market value of the appraisal object) and the characteristics of transactions with land plots that have developed on the market.

The most important cost drivers tend to be:

  • location and environment;
  • intended purpose, permitted use, rights of other persons to the land plot;
  • physical characteristics (relief, area, configuration, etc.);
  • transport accessibility;
  • infrastructure (presence or proximity engineering networks and conditions for connecting to them, social infrastructure facilities, etc.).

The characteristics of transactions with land plots include:

  • conditions for financing transactions with land plots (ratio of own and borrowed money, conditions for granting borrowed funds);
  • terms of payment when making transactions with land plots (payment in cash, settlement with bills of exchange, mutual offsets, barter, etc.);
  • circumstances of the transaction with land plots (whether the land plot was presented to the open market in the form of a public offer, affiliation of the buyer and seller, sale in bankruptcy, etc.);
  • change in prices for land plots for the period from the date of conclusion of a transaction with an analogue to the date of the assessment.

The nature and degree of differences between the analogue and the assessed land plot are established in the context of the comparison elements by direct comparison of each analogue with the object of assessment. At the same time, it is assumed that the transaction with the object of appraisal will be made based on the characteristics of transactions with land plots that have developed on the market.

Price adjustments for analogues by comparison elements can be determined as for the price of a unit of measurement of an analogue (for example, hectare, square meter), and for the price of the analogue as a whole. Price adjustments can be calculated in monetary or percentage terms.

Price adjustments are generally determined in the following ways:

  • direct pair-wise comparison of prices of analogues that differ from each other only in one element of comparison, and determination, on the basis of the information obtained in this way, of an adjustment for this element of comparison;
  • direct pairwise comparison of the income of two analogues that differ from each other only in one element of comparison, and determining, by capitalization of the difference in income, adjustments for this element of comparison;
  • correlation - regression analysis of the connection between the change in the element of comparison and the change in the prices of analogues (prices of units of measurement of analogues) and the definition of the equation of connection between the value of the element of comparison and the value of the market value of the land;
  • determining the costs associated with changing the characteristics of the element of comparison, in which the analogue differs from the object of assessment;
  • expert substantiation of analogue price adjustments.

As a result of determining and making adjustments, the prices of analogues (units of measurement of analogues) should, as a rule, be close to each other. In case of significant differences in the adjusted prices of analogues, it is advisable to choose other analogues; elements to be compared; adjustment values.

2. Extraction method

Conditions for applying the method:

The method involves the following sequence of actions:

  • calculation of the cost of replacement or the cost of reproduction of improvements to the assessed land plot;
  • calculation of the market value of the assessed land plot by subtracting it from the market value single object property, including the property being appraised, replacement cost or reproduction cost of improvements to the property.

The amount of costs for the creation of improvements to the land plot can be determined using aggregated and (or) elemental cost indicators.

Aggregated cost indicators include both indicators characterizing the parameters of the object as a whole - square, cubic, linear meter, and indicators for complexes and types of work.

Elemental cost indicators include elemental prices and rates used in determining the amount of costs for the creation of improvements.

Aggregated and elemental cost indicators calculated at the price level fixed for a specific date (basic price level) can be recalculated into the price level at the valuation date using a system of current and forecast construction cost change indices.

The calculation of the amount of costs for the creation of improvements using elemental cost indicators can also be carried out using the resource and resource-index methods. The resource (resource-index) method consists in calculating in current (forecast) prices and tariffs all resources (cost elements) necessary to create improvements.

When determining the amount of costs for the creation of land improvements, the investor's profit should be taken into account - the amount of the most probable reward for investing capital in the creation of improvements. The investor's profit can be calculated as the difference between the sale price and the cost of creating similar objects. The investor's profit can also be calculated as a return on capital for his most likely investment of the same level of risk.

When determining the cost of replacement or the cost of reproduction, the amount of accumulated depreciation of improvements is taken into account.

Accumulated depreciation of improvements can be defined as a whole or in monetary terms as the sum of physical, functional and part of the economic depreciation related to improvements.

Physical depreciation is the loss of value of improvements due to the deterioration of their physical properties.

Functional depreciation is the loss of the cost of improvements due to a mismatch in volume - planning decision, building materials and engineering equipment improvements, the quality of construction work performed or other characteristics of improvements to modern market requirements for this type improvements.

Economic depreciation is the loss of the value of a single real estate object, due to the negative impact of external factors in relation to it.

Physical and functional wear can be removable and irreparable. Economic depreciation, as a rule, is unrecoverable. At the same time, depreciation is removable if the cost of its elimination is less than the increase in the value of the property as a result of its elimination.

3. Distribution method

The method is used to evaluate built-up land plots.

Conditions for applying the method:

  • availability of information on the prices of transactions with single real estate objects, similar to a single real estate object, including the assessed land plot. In the absence of information on transaction prices, it is allowed to use offer (demand) prices;
  • availability of information on the most probable share of the land plot in the market value of a single real estate object;
  • conformity of improvements to the land plot to its most efficient use.

The method involves the following sequence of actions:

  • determination of the elements by which a single real estate object, including the assessed land plot, is compared with objects - analogues;
  • determination for each of the comparison elements of the nature and degree of differences of each analogue from a single real estate object, including the assessed land plot;
  • determination for each of the comparison elements of price adjustments of analogues corresponding to the nature and degree of differences of each analogue from a single real estate object, including the assessed land plot;
  • adjustment for each of the price comparison elements of each analogue, smoothing out their differences from a single real estate object, which includes the assessed land plot;
  • calculation of the market value of a single real estate object, including the assessed land plot, by reasonable generalization of the adjusted prices of analogues;
  • calculation of the market value of the land plot under appraisal by multiplying the market value of a single real estate object, which includes the land plot under appraisal, by the most probable value of the share of the land plot in the market value of a single real estate property.

4. Method of capitalization of land rent

The method is used to evaluate built-up and non-built-up land plots. The condition for applying the method is the possibility of obtaining land rent from the assessed land plot.

The method involves the following sequence of actions:

  • calculation of land rent created by a land plot;
  • determination of the value of the corresponding coefficient of capitalization of land rent;

The capitalization of land rent is understood as the determination on the date of the valuation of all future values ​​of land rent equal to each other or changing at the same rate for equal periods of time. The calculation is made by dividing the amount of land rent for the first period after the date of the appraisal by the appropriate capitalization coefficient determined by the appraiser.

Within the framework of this method, the amount of land rent can be calculated as income from the lease of a land plot under the conditions prevailing in the land market.

The main methods for determining the capitalization ratio are:

  • dividing the amount of land rent for similar land plots by the price of their sale;
  • an increase in the risk-free rate of return on capital by the value of the premium for the risk associated with investing capital in the assessed land plot.

At the same time, the risk-free rate of return on capital is understood as the rate of return for the least risky investment of capital (for example, the rate of return on bank deposits of the highest reliability category or the rate of return to maturity on government securities).

5. Remainder method

The method is used to evaluate built-up and non-built-up land plots. The condition for applying the method is the possibility of building up the assessed land plot with income-generating improvements.

The method involves the following sequence of actions:

  • calculation of net operating income attributable to improvements for a certain period of time as the product of the cost of reproduction or replacement of improvements by the corresponding capitalization ratio of income from improvements;
  • calculation of the amount of land rent as the difference between net operating income from a single real estate object for a certain period of time and net operating income attributable to improvements for the corresponding period of time;
  • calculation of the market value of a land plot by capitalizing land rent.

The method also allows the following sequence of actions:

  • calculation of the cost of reproduction or replacement of improvements corresponding to the most efficient use of the assessed land plot;
  • calculation of net operating income from a single property for a certain period of time based on market rates rent;
  • calculation of the market value of a single property by capitalizing net operating income for a certain period of time;
  • calculation of the market value of a land plot by subtracting the cost of reproduction or replacement of improvements from the market value of a single property.

Net operating income is equal to the difference between the actual gross income and operating expenses. In this case, only those operating expenses that are usually borne by the lessor are deducted from the actual gross income.

The actual gross income is equal to the difference between the potential gross income and the losses from the downtime of the premises and the losses from non-payment of rent.

Potential gross income is equal to the income that can be received from the delivery of the entire area of ​​a single property for rent in the absence of losses from non-payment of rent. When evaluating a land plot, rental rates for the use of a single real estate object are calculated on the basis of market rental rates (the most probable rental rates at which the object of assessment can be leased on the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and the value of the rental rate does not reflect any extraordinary circumstances).

For empty and used by the owner for own needs premises, market rental rates are also used. Income potential includes other income derived from non-separable property improvements, but not included in the rent.

The amount of operating expenses is determined based on market conditions lease of common real estate objects. Operating expenses are divided into: fixed - not dependent on the level of occupancy of a single real estate object, variable - depending on the level of occupancy of a single real estate object and the cost of replacing elements of improvements with a period of use less than the period of use of improvements as a whole (hereinafter - elements with short term use). Operating expenses do not include depreciation charges on real estate and expenses on servicing debt obligations on real estate.

The calculation of the cost of replacing elements of improvements with a short period of use is made by dividing the sum of the costs of creating these elements of improvements by the period of their use. In the process of performing these calculations, it is advisable to take into account the possibility of a percentage increase Money to replace elements with a short lifespan.

Management expenses are included in operating expenses, regardless of who manages the property - the owner or manager.

When calculating the capitalization ratio for land improvements, the most likely rate of change in income from improvements and the most likely change in the cost of improvements should be taken into account (for example, if the cost of improvements decreases, take into account the return on capital invested in improvements).

6. Method of intended use

The method is used to evaluate built-up and non-built-up land plots.

The condition for applying the method is the possibility of using the land plot in a way that generates income.

The method involves the following sequence of actions:

  • determination of the amount and time structure of expenses necessary for the use of the land plot in accordance with the option of its most efficient use (for example, the cost of creating improvements to the land plot or the cost of dividing the land plot into separate parts that differ in forms, type and nature of use);
  • determination of the amount and time structure of income from the most efficient use of the land;
  • determination of the amount and time structure of operating expenses necessary to obtain income from the most efficient use of the land;
  • determination of the value of the discount rate corresponding to the level of risk of investing capital in the assessed land;
  • calculation of the value of the land plot by discounting all income and expenses associated with the use of the land plot.

In this case, discounting is understood as the process of bringing all future income and expenses to the date of the valuation at a discount rate determined by the appraiser.

To bring all future income and expenses to the date of the assessment, discount rates are used, obtained on the basis of an analysis of the rates of return on capital of investments of similar risk levels.

The source of income may be the lease, economic use of a land plot or a single piece of real estate, or the sale of a land plot or a single piece of real estate in the most probable period at market value.

The calculation of income in the option of renting real estate should include accounting for income from the sale of a single property at the end of the forecast period.

V. Features of assessing the market value of agricultural land

Agricultural land plots are assessed on the basis of their permitted, inexhaustible and most efficient use, taking into account the specifics of the agricultural zoning of the territory.

To conduct an assessment within the boundaries of an agricultural land plot in accordance with its explication, the following are distinguished:

  • agricultural land (arable land, hayfields, pastures, fallow and perennial plantations);
  • land occupied by buildings, structures, structures used for the production, storage and primary processing of agricultural products;
  • lands occupied by on-farm roads, communications, trees and shrubs designed to protect lands from the impact of negative (harmful) natural, anthropogenic and man-made phenomena, closed reservoirs.

The market value of an agricultural land plot is determined on the basis of an assessment of its agricultural land and land occupied by buildings, structures, structures used for the production, storage and primary processing of agricultural products. At the same time, the market value of the assessed land plot is determined taking into account the characteristics of its constituent lands, occupied by on-farm roads, communications, trees and shrubs, designed to protect land from the effects of adverse natural, anthropogenic and man-made phenomena, closed water bodies that cannot be used for business activities.

Agricultural land and enclosed waters that can be used for business activities (for example, fisheries) are usually valued using the sales comparison method or the rent capitalization method.

Lands occupied by buildings, structures, structures used for the production, storage and primary processing of agricultural products are evaluated by methods of assessing built-up or intended for development land plots. Land under outbuildings (sheds and other non-permanent buildings) located on agricultural land are assessed as agricultural land.

When evaluating the market value of agricultural land using the method of comparing sales and the method of capitalization of land rent, the fertility of the land plot, as well as the influence of environmental factors. Among the main factors that determine the fertility of a land plot, in particular, are: the qualitative characteristics of the soil layer of the land plot (nutrient content, moisture supply, aeration, mechanical composition, structural composition, acidity, etc.), relief, microclimate.

When assessing the market value of agricultural land by the method of capitalization of land rent, there are features of calculating land rent associated with the accepted system for accounting for the fertility of a land plot.

Land rent is calculated as the difference between gross income and the cost of agricultural production, taking into account the profit of the entrepreneur. Gross income is calculated for a unit area of ​​a land plot as the product of the normative yield of an agricultural crop by its market price.

The normative yield of an agricultural crop is determined by the fertility of the land plot, measured in bonitet points.

The choice of the main and accompanying agricultural crops, for which the land rent is calculated, is carried out from a set of crops typical or traditionally cultivated at the location of the land plot. At the same time, the criteria for choosing crops and their alternation are to ensure the highest income and preserve soil fertility.

Material costs for the production of agricultural products are determined on the basis of technological maps, establishing the standard costs of seeds, fuels and lubricants, fertilizers, etc. in kind.

The calculation of costs in monetary terms is carried out on the basis of market prices prevailing in the area where the land plot is located.

When calculating costs, the level engineering arrangement of the land plot, including the density of the road network, the class of roads, proximity to highways, processing points for agricultural raw materials and logistics centers.

When calculating the gross income from arable land, the possibility of obtaining several crops during one season for vegetable products and medicinal plants can be taken into account.

The deposit is valued using the expected use method, taking into account economic feasibility its transfer to another type (types) of agricultural land.

When calculating the gross income of hayfields and pastures, one should proceed from their standard yield. The standard yield of hayfields and pastures is determined by its conversion into centners of fodder units (1 centner of fodder units equals 1 centner of oats). At the same time, the value of gross income is determined on the basis of the market price of oats.

When calculating the gross income of perennial plantations, it is recommended to proceed from the frequency of their fruiting and the standard yield of fruit and berry products. This takes into account:

  • age of perennial plantings;
  • species and varietal composition of perennial plantations;
  • features of the spatial distribution of perennial plantations within the boundaries of the land;
  • the possibility of obtaining income from additional products obtained from the aisles of orchards and vineyards.