DOI: https://doi.org/10.33994/kndise.2023.68.54

I. Herasymenko, O. Komandyrov, R. Pasko, I. Chaliuk

The problem of determining the amount of detriment caused to real estate objects as a result of military operations has been relevant for Ukraine since 2014, but the problem became especially acute in February 2022 due to the full-scale invasion of the russian federation on the territory of Ukraine.
The work on the development of approaches to determining the amount of detriment as a result of armed aggression is carried out by experts of the Kyiv Scientific Research Institute of Forensic Expertise of the Ministry of Justice of Ukraine. The purpose of this article is to standardize and improve the approach to calculating the amount of detriment caused to enterprises and organizations whose real estate was built during the Soviet era and to calculate the cost of construction, aggregated replacement value indicators are used.
The proposed approach of expert calculation of the amount of detriment caused includes a calculation to bring the cost of restoration of the object by unit indicators to modern construction conditions, taking into account the profit of the developer and value-added tax.

Key words: aggregated indicators of replacement cost, armed aggression, detriment, detriment of enterprises and institutions, developer’s profit, VAT in construction.