APPROBATION OF THE METHOD OF CAPITALIZATION OF THE INCOME APPROACH TO THE ASSESSMENT OF THE COST OF COMPENSATION FOR CAUSED MORAL DAMAGE JEL: C13; D46; G12 УДК: 330.13; 332.64

Abstract

The article presents the research project developed by the author within the framework of the RFBR grant (No. 19–010–01045 A “Study of the relativity of cost measurements of a heterogeneous economic space of transactions: micro- and macroeconomic aspects”) and tested in the conclusion of an expert in a specific civil case, the method of capitalization of the income approach to the assessment of the cost of compensation for alleged moral damage. The calculations performed and the resulting total cost of compensation within the income approach correlates well with the results of the calculation by the cost approach method (720MZP) proposed by A.M. Erdelevsky, which confirms the correctness and validity of both approaches, in contrast to the expert method of a priori presuming the amount of compensation (relative to tetraplegia) for the comparative approach presented in the recommendations of the All-Russian public organization «Association of Lawyers of Russia». The development and approbation of the method of capitalization of the income approach, along with the already existing methods of cost and comparative approaches in appraisal and expert activities, makes the general theory and methodology for assessing the cost of compensation for alleged moral damage practically complete.

Acknowledgments: the article was prepared based on the results of the RFBR-supported research project No. 19–010–01045 A “Investigation of the relativity of cost measurements of a heterogeneous economic space of transactions: micro- and macroeconomic aspects.” Approbation of the developed algorithm for estimating the cost of compensation for alleged moral damage was carried out as part of an appraisal examination (expert opinion No. E 05–2022, Altai Institute of Cost Technologies BusinessMetrix LLC).