A. Yukhymenko; V. Bondar

**Summary**

The article, based on the analysis of expert practice, sets out the criteria for using which it is possible to choose the basic algorithm for calculating the cost of a damaged vehicle, the use of which will ensure the obtaining of the most reliable result corresponding to the real situation on the market of such means of transport. There is the necessity of creation of the structured order of definition of the settlement algorithm by means of which the cost of a damaged vehicle can be determined.

Advantages and methods of calculating such criteria are considered in this article on the basis of a real calculation of the market value of a damaged vehicle carried out during the performance of the forensic vehicle and commodity expertise.

In the course of the presentation of the material, the authors, based on the example of calculation, describe the situation when, at first glance, a methodically sound and logically presented calculation using an algorithm of the type “A” gives a result that does not correspond to the real trends of the market for such property and actually does not withstand constructive criticism, taking into account the results obtained when using a computational algorithm of type “B”.

The authors consider the most obvious ways of determining the threshold of materiality, upon which the calculation is carried out according to certain algorithms. So the acceptance as a reference value for the start of a calculation for the B-type algorithm of the cost of scrap metal, which can be extracted from the design of the evaluated vehicle, cannot be taken into account because of the low threshold value.

The variant of use as a defining point — 4 % of the cost of a new vehicle cannot also be considered appropriate, since for most vehicles it is a relatively small number.

At the same time, the article provides a theoretical justification, taking into account the requirements for the assessment as a whole and the definition of non-market value types for the use of the “B” type algorithm, which ensures a more reliable result. As a result of the calculations carried out, the authors determined the necessity of carrying out calculations using both a computational algorithm of type “A” and type “B” in such cases, since only in this way it is possible to obtain the most reliable result.