Methodological aspects of estimation of value of specialized property of enterprises

The author's vision of the process of valuation of specialized property of enterprises, namely, industrial technological lines, is presented. The questions of expediency of use of the accounting-analytical instrument, which is capable to take into account the income component during determination of the value of specialized property are examined. It is presented the method of determination of the fair value of specialized property on the base of calculation and estimation of the special value of the property, as the amount of market value and its allowance. An instrument for determining the discount rate has been developed, which takes into account the peculiarities of the macroeconomic situation of the country, and the risks inherent to the use of specialized property of enterprises. The proposed methodology and developed methodological instrument for valuation of fair value of specialized property, will allow correctly to make management decisions about the production potential of the enterprise, which will further ensure its competitiveness. Keywords—specialized property, special value, replacement or reproduction residual value, cost approach, revenue approach