Aircraft (LA) are one of the most complex and expensive types of modern technology. In their cost expertise, it is necessary to be guided not only by general approaches that consider aircraft as a specific class of property, but also by methods that take into account the specifics of valuation of objects that are very different in terms of functionality, operating principles and design. This material presents a method for determining market value civil aircraft (AC) in terms of the cost of their reproduction, taking into account physical and functional wear.

First of all, it should be noted that according to Air Code Russian Federation (adopted by the State Duma of the Russian Federation on February 19, 1997) Aircraft are classified as aircraft supported in the atmosphere due to interaction with air that is not reflected from the surface of the earth or water. . Besides, The Civil Code of the Russian Federation classifies aircraft subject to state registration, to real estate, and the rest - to machinery and equipment . Nevertheless, taking into account the functional purpose and structural properties of aircraft, it is advisable to consider them as a single class of machines and equipment when assessing them.

Over the past few years, the park of domestic aircraft significantly outdated both physically and morally. In the very near future, many types of aircraft are to be written off. At the same time, airline companies often do not have the funds to purchase new aircraft, as a result of which the mass production of most types of aircraft has practically ceased. Thus, it is very difficult for an expert to obtain reliable information about the replacement cost of the object in question, since the prices offered by manufacturers differ significantly from the amounts of specific transactions that are traditionally not disclosed. Therefore, when conducting economic and legal research, a specialist needs to take into account the characteristics of the primary and secondary, global and regional aircraft markets, as well as structural inflation for the main types of aircraft. The market value of aircraft depends on many factors, the main of which include the principle of operation (aerostatic, aerodynamic, space, aerospace and rockets), functional purpose (research, economic, military and sports), flight specifications(LTH), parameters that determine the main operating costs, the maintenance and repair system (MRO), operating life limits, and so on. The most important distinguishing feature of an aircraft from other types of equipment is the presence of requirements to ensure a given level of safety, airworthiness, performance characteristics throughout the entire service life. . The fulfillment of these requirements is regulated by special regulations and organizational and technical systems (certification, attestation, licensing).

In accordance with the developed technical documentation, the main power structures of aircraft are designed based on the condition for ensuring a given time and number of flights (technical resource) . The modern concept of aircraft operation "on condition" does not have directive established resource limitations. Aircraft are used until the end economic term life when the cost of their repair becomes unprofitable.

Therefore, at the initial stage of aircraft operation, a significantly lower value of the resource (assigned resource) is set, which is subsequently extended to the value specified in the terms of reference or a greater value. The timing of maintenance and repair activities, as well as the limiting indicators of aircraft operation, are measured by the duration of work cycles (hours) or calendar time. The procedure for increasing the assigned resources requires significant financial and time costs, which should be taken into account when performing the examination.
Due to the fact that the design of aircraft is constantly upgraded, their full replacement cost is often calculated as replacement cost. At the same time, there are several approaches, most of which are based on the construction of costing or resource-technological models. However, they are practically not applicable to the assessment of modern aircraft due to the significant laboriousness of collecting the necessary data. Therefore, to determine the total cost of the reproduction of an object, information is currently mainly used on the prices offered by airlines, adjusted by introducing the appropriate "bargaining" coefficients (obtained from market data averaged for similar products of the considered manufacturing plant).
Calculation cumulative wear (impairment) of an aircraft is made according to the formula:

Where:
S- the amount of cumulative depreciation, in shares;
F, V, E- the amount of physical, functional and economic depreciation, respectively, in shares.

During normal operation physical deterioration LA is mainly determined by the operating time in flight and on the ground, as well as time-dependent processes of aging and corrosion of materials. The value of F, acceptable to maintain a given level of safety and airworthiness, is provided by a maintenance and repair system, the regulations of which provide for the determination of the actual level of wear and its elimination. At the same time, the prompt replacement of failed removable units is carried out in the process of pre-flight and post-flight maintenance. Determination of the degree of obsolescence of the most loaded non-removable units of the airframe and engines, as well as their adjustment or replacement, is carried out in the process of overhaul (CR).

Currently, the main form of maintenance and repair of domestic aircraft is a preventive system that provides for appropriate maintenance of the aircraft depending on the operating time in flight hours, cycles (takeoffs-landings, on-off) and on calendar time. The frequency of CR is established by the assigned resource before the first repair and overhaul resources - for subsequent ones.
In the process of overhaul, not complete, but partial elimination of the physical wear and tear of aircraft and engines is ensured. Therefore, in the calculations, irreparable wear and tear , the value of which is calculated by the formula:

Where:
fn- irreparable physical deterioration;
NL- duration of economic life (service life) ? the maximum value of the technical and assigned resources;
RL- the term of the remaining useful life, defined as the value of the resource remaining before the write-off;
EA- effective age, calculated as the difference between the service life and the remaining useful life.

The depreciation of an aircraft as a vehicle as a result of irreparable physical wear and tear is a deterioration in its consumer properties due to a reduction in the possible operating time over the remaining useful life.
For an aircraft as a whole, as well as for its main long-lived element that determines the functioning and service life of an aircraft (for example, an aircraft airframe, the price of which includes the cost of all components and assemblies, with the exception of short-lived elements evaluated separately), the proposed assessment method is based on the following provisions: 1. The effective service life strictly coincides with the actual operating time reflected in the documentation from the moment the aircraft was released, and the value of the remaining useful life and the degree of irremovable physical wear and tear are determined by the formulas:

Where:
A- actual operating time since the release of the aircraft;
i- index of operating time (for flying hours i = 1, for the number of landings i = 2, and so on).

2. When assessing the degree of irremovable physical wear in terms of calendar time, the value of the remaining useful life is estimated taking into account the possible operating time of each of the life-limiting resources for the remaining calendar time. In this case, the calculations are made according to the following dependencies:

Where:
RLki- the term of the remaining useful life in calendar time, determined taking into account the possible operating time of the resource with index i for the calendar time remaining before decommissioning;
fnki- the degree of irremovable physical wear and tear in calendar time, determined taking into account the possible operating time of the resource with index i;
NLk- duration of economic life (service life) in calendar time;
Ak- calendar time since the release of the aircraft;
Ri- operating time with index i per unit of calendar time (annual flight hours, number of take-offs and landings, engine starts per year, and so on), technically possible and realistically feasible under operating conditions (taking into account the principle of the best and most effective use LA).

Then, for the calculated value of the degree of irremovable physical wear (Fnr) is taken:

The components and units included in the aircraft as a whole must meet general conditions aircraft safety, however, they are not subject to the requirement to promptly eliminate physical wear and tear in the process of pre-flight preparation. In case of failure or depletion of overhaul resources, the MRO system provides for their replacement with subsequent repair.
Practice shows that with an increase in operating time, as well as as a result of repeated repair actions, the frequency of unit failures, the cost and time of their adjustment may increase. Thus, there is an additional deterioration in consumer properties and depreciation of aircraft elements, characterized by a non-linear dependence of the market value of the product on the duration of operation cycles.
In addition, for short-lived units, physical wear in terms of calendar time is determined by the aging processes of the materials of individual parts that are replaced during the next repair. Therefore, as a rule, the calendar service life of products is taken into account when calculating the removable wear and tear and does not affect the amount of irreparable obsolescence.

Calculation of the irremovable physical wear and tear of individual units and components of the aircraft can be carried out for each type of operating time and calendar time using formula (2) with additional assessment difference between their effective age and actual age. The maximum value is taken as the calculated value of obsolescence.

Impairment as a result removable physical wear includes the costs required to replace or repair failures to the point where the loss in value of components and assemblies would be determined solely by irreparable obsolescence, as well as the present value of the deferred planned overhaul of the elements that were operational at the time of the assessment. In this case, the calculations are made according to the formulas:

Where:
ADu- impairment due to disposable wear and tear;
Suj- the cost of troubleshooting the j-th unit;
crj- the cost of the planned overhaul of the j-th unit;
Mrji
OMrji- estimated value of the overhaul life with index i of the j-th unit;
I- discount rate;
Tji- the calculated value of the time interval until the scheduled overhaul of the j-th unit, determined by the balance of the overhaul life with index i;
Rji- operating time of the j-th resource aggregate with index i per unit of calendar time.

The ratio of the amount of depreciation as a result of irreparable and disposable wear and tear to the full replacement cost of the aircraft determines the amount of total physical obsolescence.

functional wear is caused by a loss in value caused either by the appearance on the market of cheaper aircraft or vehicles, or by the non-compliance of the characteristics of the aircraft in question with modern standards, flight safety requirements, environmental restrictions, comfort indicators, quality of passenger service, and so on.
Removable functional wear is measured by the amount of costs for its compensation due to the design modifications of the aircraft, officially permitted by the current documentation. Unrecoverable functional wear is the result of deficiencies, the correction of which is currently practically impossible or not economically feasible, and for passenger aircraft can be determined by the formulas:

Where:
ADvn- functional depreciation of the aircraft due to differences in the main characteristics compared to the analogue;
Cb- market value of the analogue;
Nb, Nc- passenger capacity of the analogue and the evaluated aircraft with similar layouts of the passenger cabin;
Kb, Kc- coefficients of occupancy of seats of analogue and aircraft;
Vb, Vc- cruising speed of the analogue and the evaluated aircraft;
Hb, Hc- flight time of the analogue and the evaluated aircraft, hours per year;
a, b- indicators that take into account the impact of differences in cruising speeds and annual flight hours (depending on the type of aircraft);
NLc, NLb- the economic life of the aircraft and analogue, in flight hours;
Chb, Chc- the cost of the flight hour of the analogue and the evaluated aircraft;
V- the current value of the monetary unit at the end of the economic life of the assessed aircraft;
I- discount rate;
Do- loss of profit for the year;
Np- Income tax rate.

Calculation economic (external) depreciation basically boils down to determining the present value of the loss of profits resulting from the use of the aircraft over the predicted period of time from the moment of assessment to the end of operation. TO additional view external obsolescence can be attributed to the loss of value resulting from the transition of the aircraft from the primary to the secondary market.

The presented mathematical model for assessing civil aircraft formed the basis of the methods approved by the Federal Aviation Service (FAS) of Russia, used by practitioners in their work, as well as by training and methodological centers in the preparation of independent experts. This approach can be used to calculate the cost of a wider class of machinery and equipment, for which the requirements are met to ensure the preservation of a given level of safety and basic operational and technical characteristics from the moment of manufacture to decommissioning after depletion of resources.

In the materials of the Ministry of Economic Development, a contradiction was revealed: the NAMI methodology is indicated in the list of topics, while in fact there are tasks for the NIIAT methodology.

6.1.1. The NIIAT methodology (R-03112194-0377-98) uses the following relationship between the physical wear and tear of a vehicle and its age, mileage:

I F = 100 × (1 − e − Ω) , (\displaystyle (I)_(F)=100\times (1-e^(-\Omega )),)

Where: I F (\displaystyle I_(F))- physical deterioration, %; is the base of natural logarithms, e ≈ 2.72 (\displaystyle e\approx 2.72); is a function that depends on the age and actual mileage of the vehicle since the start of operation, units.

Table 23 Parametric description of a function Ω (\displaystyle \Omega ), depending on the actual age and actual mileage since the start of operation, For various kinds Vehicle

No. p / p	Vehicle type	Dependency type
1	Passenger cars domestic	Ω = 0 .07 × T F + 0 . 0035 × L F (\displaystyle \Omega =0.07\times T_(F)+0.0035\times L_(F))
2	Domestic cargo trucks	Ω = 0 .01 × T F + 0 . 003 × L F (\displaystyle \Omega =0.01\times T_(F)+0.003\times L_(F))
3	Domestic tractors
4	Domestic dump trucks	Ω = 0 . 15 × T F + 0 . 0025 × L F (\displaystyle \Omega =0.15\times T_(F)+0.0025\times L_(F))
5	Specialized domestic	Ω = 0 . 14 × T F + 0 . 002 × L F (\displaystyle \Omega =0.14\times T_(F)+0.002\times L_(F))
6	Domestic buses	Ω = 0 . 16 × T F + 0 . 001 × L F (\displaystyle \Omega =0.16\times T_(F)+0.001\times L_(F))
7	Passenger cars of the European production	Ω = 0.05 × T F + 0.0025 × L F (\displaystyle \Omega =0.05\times T_(F)+0.0025\times L_(F))
8	American made cars	Ω = 0.055 × T F + 0.003 × L F (\displaystyle \Omega =0.055\times T_(F)+0.003\times L_(F))
9	Asian passenger cars (except Japan)	Ω = 0.065 × T F + 0.0032 × L F (\displaystyle \Omega =0.065\times T_(F)+0.0032\times L_(F))
10	Passenger cars made in Japan	Ω = 0.045 × T F + 0.002 × L F (\displaystyle \Omega =0.045\times T_(F)+0.002\times L_(F))
11	Trucks of foreign production	Ω = 0.09 × T F + 0.002 × L F (\displaystyle \Omega =0.09\times T_(F)+0.002\times L_(F))
12	Buses of foreign production	Ω = 0 . 12 × T F + 0 . 001 × L F (\displaystyle \Omega =0.12\times T_(F)+0.001\times L_(F))

Notation used: T F (\displaystyle T_(F))– actual age, years; L F (\displaystyle L_(F))- actual mileage, thousand km.

6.1.2. The NAMI methodology (RD 37.009.015-98) uses the following relationship between the physical wear and tear of a vehicle and its age, mileage:

I = I 1 × P F + I 2 × D F (\displaystyle I=I_(1)\times P_(F)+I_(2)\times D_(F)) I 1 (\displaystyle I_(1))- wear rate of AMTS by mileage (in % per 1000 km of run); P F (\displaystyle P_(F))- actual mileage on the day of inspection (in thousand km, with an accuracy of one decimal place) from the beginning of operation or after major repairs; I 2 (\displaystyle I_(2))- indicator of aging by service life (in % for 1 year) depending on the intensity of operation; D F (\displaystyle D_(F))- actual service life (in years, with an accuracy of one decimal place) from the beginning of operation or after a major overhaul;

The values ​​of I1 and I2 are determined according to statistical tables, depending on the specific type of vehicle and the intensity of operation (mileage).

6.1.3. What to look for in practical activities: NAMI methodology (RD 37.009.015-98) is not currently used, the validity period of the NIIAT methodology (R-03112194-0377-98) has been extended, but the methodology has limited application. For example, as part of determining the cost of restoring a vehicle after an accident, OSAGO uses only the Unified Methodology approved by the Bank of Russia on September 19, 2014 No. 432-P.

6.2. Aircraft valuation

The wording of the theme is general character. A number of voluminous methods, books (for example,) are devoted to the issues of assessing aircraft, their circulation and operation is regulated by a whole set of regulatory legal acts (first of all, the Air Code of the Russian Federation]). The rest of this section contains extracts from these sources.

6.2.1. In general terms, the algorithm for calculating the cost of aircraft is comparable to the algorithm for calculating the cost of other types of machinery and equipment. Aircraft appraisals include:

6.2.1.1. Aircraft elements that form the largest contribution to its cost:

• glider - the supporting structure of an aircraft, including structural parts of the aircraft of various purposes and design: wing, fuselage, plumage, control, landing gear and engine cowlings;
• engines (the main engines that set the object in motion in standard modes);
• avionics (control and automation systems).

Each of these elements, from the standpoint of value formation, has its own specifics - pricing factors, the intensity of accumulation of various types of wear and tear, the frequency of repair activities, etc.

6.2.1.2. More information about the technical condition. The operation of aircraft is subject to more stringent requirements for ensuring safety and reliability. Profile organizations constantly monitor the technical condition of aircraft, recording detailed information about the technical condition of key components. For example, information about the operating hours of each of the engines is usually available.

6.2.1.3. Long service life of the aircraft as a whole, which can be extended conditionally an unlimited number of times.

6.2.2. The specifics of determining the physical deterioration of aircraft:

6.2.2.1. Terminology used:

• reliability - the ability of a product to be operable at a given time while ensuring the properties of maintainability and persistence. The reliability level is quantitatively characterized by the probability of failure-free operation for
• flight, time to failure and failure rate;
• durability - the ability of a product to be operable at a given time while ensuring the properties of maintainability and storability. The level of durability is quantitatively characterized by resources;
• aircraft design resource (engine, assembly, equipment, etc.) - the duration of operation (time) until the limit state occurs, at which further operation is terminated due to safety requirements or operational efficiency;
• technical resource (or resource before decommissioning) - flight (work) time, number of flights (cycles), calendar service life, the achievement of which is ensured when designing the main power structures, engine structures and other elements;
• assigned resource - a resource upon reaching which the operation is terminated regardless of the state of the object. The components of the assigned resource are the resource before the first overhaul and the overhaul resource;
• guaranteed resource - a resource during which the elimination of design and production defects is carried out at the expense of the manufacturer (supplier);
• persistence - ensuring the operability of the entire aircraft (unit) with the assumption of the possibility of failure of individual components. It is provided by redundancy of parts with potential failures, controllability of failures, the presence of emergency systems, the possibility of changing the conditions and modes of operation of failed units.

6.2.2.2. The most important feature of aircraft from other types of equipment is the presence of requirements to ensure a given level of safety, airworthiness, flight performance throughout the entire service life. The fulfillment of these requirements is regulated by special regulations and organizational and technical systems (certification, attestation, licensing). During operation, as a result of special resource studies and tests, decisions are periodically made to increase the assigned resource, which gradually increases from the initial assigned resource, the temporary assigned resource to the previously assumed (or greater) values ​​of the technical resource (life before decommissioning), calculated (design ) resource values ​​before the first overhaul or overhaul life. The current concept of operating aircraft “on condition” does not have a mandated assigned resource. Maintenance, repair and decommissioning is carried out depending on the actual technical condition of the facilities.

6.2.2.3. When determining the physical deterioration of aircraft, the following aspects should be taken into account:

• the operation of aircraft is subject to requirements to maintain the main flight performance from the moment of release to decommissioning at a given level; maintaining reliability at a level not lower than that specified by the technical documentation;
• the main flight performance and the main consumer properties of the aircraft are maintained at a given level from release to retirement, therefore, the irremovable physical wear and tear on the operating time is determined mainly by the reduction in the possible operating time and the corresponding income for the remaining useful life;
• during the course of repair activities, entire aircraft elements are often replaced - individual elements at the assessment date may have wear and obsolescence values ​​that differ significantly from those of other elements.

6.2.2.4. Example problem: Determine the market value of a twin-engine aircraft. Initial data for the assessment: the price of the analogue is 25 million rubles; 10% bid discount; overhaul period of engines before overhaul 18,000 hours; analogue has an operating time of engines of 9,000 hours; engines of the object of assessment have a flight time of 14,000 hours; the cost of repairing the engine is 3.5 million rubles; in terms of other characteristics and operating time, the object of assessment and the analogue are identical.

Step 1 - determining the cost of an analogue, taking into account the discount for bargaining: C A c t o r g = 25000000 × (1 − 10% 100%) = 22500000. (\displaystyle C_(A)^(c\;torg)=25000000\times (1-(\frac (10\%)(100\%) ))=22500000.)

Step 2 - determining the cost of an analogue without taking into account the cost of engines: C A c t o r g . , b e z d v i g = 22500000 − 2 × 3500000 × (1 − 9000 18000) = 19000000. (\displaystyle C_(A)^(c\;torg.,bezdvig)=22500000-2\times 3500000\times (1-(\frac (9000)(18000)))=19000000.)

Step 3 - accounting for the cost of engines as part of the appraisal object: C O O = 19000000 + 2 × 3500000 × (1 − 14000 18000) ∼ 20555000. (\displaystyle C_(O)O=19000000+2\times 3500000\times (1-(\frac (14000)(18000)))\sim 20555000.)

6.2.3.

Table 24

№	Index	Meaning (examples)
1	Identification characteristics of the object of assessment	Name. Type. Registration (account) number. Factory (serial) number. Date of issue. Name of the manufacturer. Name and address of the owner. A copy (details) of the document on the right of ownership. Name and address of the operator (lessee). A copy (details) of the document for the right to operate (lease).
2	History of the object of assessment.	Date of commissioning. Initial cost at the commissioning date (historical cost). Information about previous owners, operators (tenants), form of ownership and its changes. Book value. Information about the capital repairs carried out (dates, type, repair company), accidents, enterprises that performed Maintenance and repair, data on compliance with the regulations for maintenance and repair, storage, etc.
3	Basic flight performance (flight tactical) characteristics	For transport aircraft, the main performance characteristics that affect the cost estimate are: the number of passengers, the layout of the passenger cabin, the carrying capacity, the dimensions of the cargo compartments, the flight range at maximum payload and maximum fuel capacity, aerodrome class, cruising speed.
4	Characteristics of the power plant.	Type, quantity, power (thrust) of power plants (engines), type of fuel, consumption characteristics.
5	Characteristics of control systems.	The composition of onboard flight and navigation equipment and communications, guidance systems, launch and flight control systems, etc.
6	Equipment characteristics.	Composition and characteristics of passenger and cargo equipment, equipment for the use of aviation in the national economy, special equipment, etc.
7	Characteristics of the operating system.	Fuel consumption. Availability and number of crew members. Specific operating costs (the cost of a flight hour, launch of a launch vehicle, etc.). Type of maintenance and repair system (scheduled preventive maintenance, maintenance and repair “on condition”, etc.). Repair cost.
8	Resources set for the type of aircraft being assessed.	The assessment takes into account the types of resources, in hours (minutes) of flight (work), flights (flight cycles, switching cycles), in calendar service life (in years) and other parameters.

6.3. Watercraft rating

In general terms, the algorithms for calculating the cost of watercraft and floating craft are comparable to the algorithms for calculating the cost of other types of machinery and equipment described in the previous sections of the MM. There are nuances associated with the legislative regulation of the circulation and operation of watercraft, as well as the presence of specific significant cost factors, the intensity of accumulation of wear and tear, sources of market information and information on the object of assessment. Over the past period, the exam did not record questions related to these nuances.

What to pay attention to in practice: when identifying an object of assessment for the purposes of assessment, as well as choosing analogue objects, the data in the following table should be taken into account.

Table 25 ,

Name	Main technical and operational characteristics
Dry cargo ships: ships for general cargo: universal (with horizontal and vertical cargo handling); specialized (car carriers, container carriers)). bulk carriers (for transportation of ore, etc.).	Cell text load capacity, operating speed, bulk cargo capacity, displacement
Vessels for liquid cargo: tankers (for the transport of bitumen, crude and refined oil, chemicals, fruit juices, etc.); vessels for chemical cargoes; gas carriers (for transportation of ethylene, ammonia, etc.).	load capacity, speed, maneuverability, range and autonomy of navigation, displacement, navigation area
Passenger, cargo-passenger ships and ferries: passenger, cargo-passenger ships (catamarans, floating restaurants, cruise, pleasure, floating hotels, etc.); ferries.	load capacity, speed, maneuverability, range and autonomy of navigation, displacement.
Service vessels: icebreakers; tugs (port, rescue, fire-fighting, escort, for ice assistance in the port, tilters, pushers, etc.); other service vessels (pilot vessels, measuring vessels, pilot vessels, etc.).	performance units, displacement, main engine power.
Fishing vessels.

Cost - from 5,000 rubles
Terms - from 3 days

Article 130 Civil Code The Russian Federation determines that space flying objects and means of air transport must undergo a mandatory state registration procedure, and according to the classification they are classified as real estate. The assessment of the listed objects is carried out by analogy with the assessment of vehicles - their technical characteristics, functional purpose and operation features are evaluated.

When evaluating aircraft, a wide variety and classification of aircraft types are taken into account. According to the functional purpose, the following categories of aircraft are distinguished:

• national economic purposes (passenger, cargo and agricultural aircraft);
• research and experimental devices;
• military aircraft and helicopters;
• sports light aircraft and apparatus.

According to the principle of activity, there are:

• aircraft aerodynamic devices;
• aerostatic;
• flying space vehicles;
• rocket launchers;
• various hybrid devices.

Aircraft evaluation is carried out in the following situations:

• when making purchase and sale transactions;
• at the time of obtaining credit funds and registration of collateral;
• when making an aircraft in the authorized capital of the company;
• in the process of reorganization of the company (enterprise);
• in order to reduce the taxation of the company;
• to optimize the accrual of rent;
• when resolving property disputes;
• in the process of confirming the customs value;
• when insuring property;
• to determine the damage received;
• according to the procedure for writing off the aircraft from the balance sheet;
• in the process of revaluation;
• to attract financial investment.

If there is a need for an assessment of aircraft, then you need to call the company's specialists. After that, within 24 hours, in agreement with the customer and, if necessary, experts will arrive at the location of the aircraft for a preliminary acquaintance with the object and drawing up a contract for the performance of work on the assessment of the object.

At its core, aircraft assessment involves the assessment of passenger and cargo aircraft, helicopters and other aircraft. Quite often, they order an assessment not of an aircraft, but of its components for their subsequent replacement, for example, a navigation system or an engine.

When carrying out work on the assessment of aircraft, one of the following approaches or their combination is used:

Cost approach. The calculation of the cost of the aircraft is carried out on the basis of the specific costs that the buyer of the appraised object would incur if he brought it to an ideal condition. When using this method, it is assumed that the buyer will not pay a significant amount for the aircraft, equated to the cost of a new aircraft. During the evaluation process, the expert analyzes the selling prices of the manufacturer, takes into account the costs, indexes the calculations and makes a full calculation.

Comparative approach. During the evaluation, similar analogues are selected, the value of the primary object is adjusted based on a comparison of important characteristics, which include: various physical characteristics, conditions of sale and general market conditions. The technique of statistical modeling, which is often used during the assessment procedure, deserves attention if it is not possible to use the comparison method or significant material and time costs are required. In some cases, the use of such a technique gives fair and accurate results.

The income approach includes several simple valuation techniques and is based purely on the economic benefits that an investor is entitled to expect from the acquisition of an aircraft.

For a specific case of performing an assessment of an air vehicle, the most effective method estimates, which is a reliable guarantee of exceptional accuracy in calculating the real cost of an aircraft.

To conduct an air transport assessment, you must have originals and photocopies of documents that confirm the right of ownership or use and certify the owner.

List of additional documents required for the assessment:

• actual data of the object, its side and serial number;
• manufacturer's brand;
• date of issue and commissioning;
• operational documents (copies);
• description of repairs and upgrades, dates;
• act of the carried out technical condition;
• the location of the aircraft;
• manufacturer's warranties;
• purpose of operating the aircraft.

After the appraiser of the company familiarizes himself with the object and formulates clear goals for the appraisal of the apparatus, a full list required information and documents.

The final cost of aircraft appraisal work is determined individually for each aircraft, since there are no similar objects, and the use of different assessment methods and a different amount of work is required.

The cost of work on the assessment of the aircraft includes:

• negotiating with the customer;
• photography of the aircraft;
• collection necessary information and aircraft documentation;
• analysis of the received information;
• selection of effective assessment methods;
• full calculation of the cost of an aircraft transport vessel.

Deadlines for appraisal work.

Air transport aircraft are considered to be expensive and technically complex means in comparison with other types of equipment.

Aircraft are subject to specific requirements, regulated by special regulations, which must be taken into account when assessing air transport. This includes requirements for compliance with the marginal level of safety, compliance with airworthiness, as well as compliance with the necessary flight performance parameters. That is why the evaluation takes enough time to meet all the necessary requirements. A typical assessment of an aircraft takes from two days to a month.

How to evaluate air transport yourself?

Air transport is a rather complex object, the assessment of which requires a thorough analysis of all submitted documents. However, on your own, you can determine the approximate cost of air transport using Internet services or classifieds sites. Nevertheless, it is worth remembering that the received data on the value of the object will be approximate and cannot be used when contacting the authorities or a notary, for the reason that such information is not a professional opinion and has no legal force.

How is an air transport assessment report prepared?

The evaluation report is an official document of 20 to 80 sheets. In accordance with sections 1 and 2 of the Federal Appraisal Standard No. 3, the appraisal report must be page numbered, stitched, signed by the appraiser, and also sealed with the personal seal of the appraiser performing appraisal activity independently, doing private practice, or the seal and signature of the head of the legal entity with which the evaluator has concluded employment contract. Often banks or other customers (for example, the other party in a lawsuit) require several copies of the report or copies of it. We are ready to make several copies of the report free of charge if it is really necessary. All subsequent copies of the reports will be provided on a reimbursable basis.

Therefore, before coming to our office for a report or calling a courier to deliver it, please specify how many copies you need.

What documents will be attached to the air transport assessment report?

All documents that were received from the customer and which contain quantitative and qualitative characteristics of the object of assessment are attached to the air transport assessment report. In accordance with sections 1 and 2 of the Federal Valuation Standard No. 3, the annex to the valuation report must contain copies of the documents that were used for the purposes of the valuation. These documents also include title documents and various conclusions of special examinations, as well as any other documents on the object of assessment (if any). Documents proving the identity of the customer or details of the legal entity, and photographs of the object, as well as documents appraisal company– diplomas of specialists, insurance policies and certificates.

How long is the air transport assessment legally valid?

In accordance with paragraph 26 of the FSO No. 3 ( federal standard assessment), the validity period of the specified final cost of the object is considered valid for the purpose of making a transaction with the specified object, provided that no more than 6 months have passed since the date of the valuation report. An exception is made only for objects drawn up upon entry into the inheritance.

What should I do if I do not agree with the estimator's conclusions on the final cost of air transport?

In accordance with clause 19 of FSO No. 3, with regard to the information that is processed in the process of conducting an assessment, it must be sufficient and reliable. In particular, information is considered sufficient if, when accessing information of an additional nature, there is no significant change in the parameters that were used for the purposes of the assessment. Moreover, in the event that Additional Information does not lead to a change in the final value of the object of assessment, then the initial information is sufficient. As for the reliability of the information, they are such if they are completely true and enable the customer to correctly interpret the signs of the object of assessment and make decisions based on the data of the report.

In the event that the customer does not agree with the amount of the received cost of air transport reflected in the report, this may have a number of reasons, in particular, we are talking about the fact that the evaluator was not provided with comprehensive information about the object. For example, the customer kept silent about the presence of encumbrances. One way or another, the value reflected in the valuation report is advisory in nature. The parties can make a deal with the participation of the air transport facility and at a different price, which they will come to a mutual agreement.

How can I pay for the evaluation procedure?

Valuation services can be paid for by all available payment methods, namely in cash at the company's office, by bank transfer, through QIWI terminals. Financial documents are drawn up properly in accordance with the legislation of the Russian Federation.

If a legal entity acts as a customer, then we will prepare an invoice, an act of work performed. If necessary, we can issue an invoice or provide a notification on the application of a simplified taxation system.

How can I get an evaluation report or where can I pick up the report myself?

The evaluation report can be obtained in several ways. The simplest and most common is to pick it up yourself at the company's office. The report can be handed over to the customer by courier at the place designated by the customer. The whole difficulty of this method is that we will not be able to deliver the report to you for free. You will need to pay the courier cost.

Sometimes, by agreement with banks, the report can be transferred to the appropriate branch of the bank.

What should I do if there are errors or typos in the report?

The probability of typos or errors in our documents is practically excluded or extremely small, but, nevertheless, if the customer finds any inaccuracies, grammatical errors or typos, our company guarantees corrections. We independently collect the report, make corrections within a reasonable time, stitch and seal the company, after which the report is transferred to the customer by the company.

Scientific potential Basic research, applied scientific developments and development work are carried out by 72 organizations, including 5 academic institutes, 15 research, 20 design bureaus. Most of them are in federal state ownership.

Summary. In the city of Samara and the region there are many critical factors that make the region attractive:

Favorable natural and geographical position;

Rich natural resources;

Strong industrial base;

Availability of highly qualified specialists;

Worldwide recognition of research potential;

Developed transport infrastructure, etc.

Against this background, the aviation industry in Samara is one of the fundamental in shaping the economy of the region. The Volga Regional Directorate of the Federal Aviation Service of Russia is one of the largest in the country. International airport "Kurumoch", as well as the runway IAC "Aviacor" can receive any aircraft. This undoubtedly attracts investors and creates favorable conditions for the aviation business.

The objects of assessment - Tu-154M gliders are among the most common in Russian civil aviation - they account for 30% of the entire fleet of passenger aircraft and more than 50% of all passenger traffic in Russia, and the Yak aircraft account for % of the Russian aircraft fleet. The aircraft under consideration are the most economical on medium-sized highways and are in steady demand.

Regional conditions for the possible sale or lease of objects of assessment satisfactory.

3.2. Legal and government aspects

The positions of the Russian Government regarding aviation policy are formulated in the Federal Law "On State Regulation of Aviation Development" (January 1998). The development of civil aviation is focused on the commissioning of new, more economical aircraft and the attraction of foreign capital with a share of ≤25% for the development, testing and repair of aviation equipment. Reasonable customs barriers for the purchase of foreign aircraft, new rules for the lease and leasing of foreign-made aircraft are being worked out.

3.3. Competition and world leaders

The volume of traffic on domestic routes in Russia continues to decline, on international routes it continues to grow. In Russia, more than 300 organizations have an aircraft operator's certificate, of which 57% eight airlines. Only 15 largest airlines (Aeroflot, Transaero, Vnukovo Airlines, Domodedovo and others) have long-range and medium-haul aircraft Il-62, Il-96, Tu-204, Tu-154, Boeing-757, Airbus Industry A310 and have the necessary infrastructure to maintain the airworthiness of their air fleet. More than 50 airlines have access to international flights.

According to analysts (Robin Olson, SHE Co, etc.), in the next 5 years, the annual growth rate of air transportation in the CIS can be 8.8% for domestic routes and 7.5% for international ones. In this regard, there is an acute problem of updating the aircraft fleet, since a significant part of the aircraft has exhausted or is close to exhausting its resource. Now the Russian aviation industry is not able to provide the required renewal of the fleet, and this requires the purchase of aircraft in the West.

The most active implementation policy for Russian Airlines is pursued by Boeing, offering 727, 737, 757, 747, 767, MD-80 and MD-11 aircraft, and Airbus Industry with A300 and A310 aircraft. This line of aircraft allows you to solve almost all the tasks of air transportation. However, as noted above, only 8-15 Russian airlines can renew their aircraft fleet and, consequently, the need for Tu-154 and Yak-42 aircraft will remain in the next 10 years.

4. Regulatory framework

4.1. Standards and regulations

The assessment of the objects specified in this Report was carried out in full compliance with the requirements:

electrical equipment (SU3)

instrumentation (SU4)

aeronautical equipment (SU5)

Airframe TBO (Mrji), j=1 (airframe)

i=3, cal.

Remaining life of the airframe before repair (OMrji)

i=3, cal.

Discount rate (I) **)

Estimated time to the planned KR of the unit "j" for the resource "i" (Tji)

TOTAL Adjustable Physical Degradation (ADu)

Physical wear and tear, irreparable

Duration economic service(NLi)

i=3, cal.

Remaining useful life (RLi)

i=3, cal.

Fatal physical deterioration (Fn)

Functional depreciation, removable, is measured by the cost of elimination due to structural modifications of the aircraft, permitted by the current documentation, revision bulletins, etc.

Removable Functional Wear (ADvu)

$ thousand

Unrecoverable functional wear

ADvn = (1 - (N/Na) * (K/Ka) * (V/Va)b * (H/Ha)c + Vn)) * CN/CNa +

+ (1 - (1/τ) / (1/ τa)) * (1-Vn) * (1 - Np) * (Ch * H)/(Cha * Ha)* I

Analog cost (CNa) - B/700

Passenger capacity

object (N)

analogue (Nа)

Seat occupancy rate

object (K)

analog (Ka)

0,6 ¸ 0,7

Cruising speed

object (V)

analogue (Vа)

Flying hours per year

object (H)

analog (Ha)

Economic life of the Armed Forces

object (NL)

analogue (NLа)

As of:

Flight hour cost

object (Ch)

analog (Cha)

Specific indicator of fuel consumption

object (τ)

analogue (τ a)

Exponent considering aircraft type ***)

Vn = 1 / (1 + I)NL/H

Income tax rate (Np)

Unrecoverable Functional Wear (ADvn)

Functional obsolescence (3.1. + 4.12)

External wear (max ( 5.1 , 5.2 ))

Sales Comparison

Loss of income ***) (higher fuel prices)

Cumulative wear S= F) * (1 - V) * (1 - E) =

1 - [ + 2.3) ] * *

Cost by cost approach

*) - according to the maximum allowable resources, the rest - according to the regulations

**) - Here the object is considered as a long-lived property complex, equivalent to a real estate object, the loss of demand for which is unlikely: I = Ib + Ip = 10% + 2%, Ib - safe rate (on $ deposits), Ip - risk premium, corresponds to the aircraft risk insurance rate.

***) In relation to indicators "fuel consumption" / pass.*km

The cost of gliders obtained by the cost approach is.

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Presentation of transport valuation services

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• Our company is not bureaucratic and we do not have dozens of executives who feed on customers.
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Air vehicles are among the most expensive and technically complex types of equipment. They are subject to strict requirements regarding the level of safety, airworthiness and compliance with the established flight performance parameters. All these rules are necessarily guided by experts during the evaluation procedure. Highly qualified specialists of our company provide services peer review aircraft of all types using the most effective tools, and taking into account the specifics of each specific object.

Aircraft valuation is a process aimed at determining the real market value of helicopters, airplanes and any other aircraft, as well as their individual components, such as engines, navigation systems, etc.

Classification of aircraft according to various criteria

To date, there is a huge variety of technical means for conquering the airspace. All of them are designed for one purpose or another, and, therefore, differ in their design, capabilities and principles of operation, so all aircraft are classified according to:

By function:

• national economic (cargo, agricultural, passenger, etc.);
• research (experimental);
• sports;
• military.

According to the principle of action:

• aerostatic (aerostats, stratostats; hybrid aircraft, airships);
• aerodynamic (airplanes, helicopters, gliders, gyroplanes, cruise missiles, etc.)
• missiles (combat and research missiles, launch vehicles);
• spacecraft;
• hybrid aircraft (aerospace aircraft).

Crew availability:

• manned;
• unmanned.

By use:

• reusable;
• disposable.

Features of the assessment of air vehicles

According to article 130 of the Civil Code of the Russian Federation, all air transport and space vehicles belong to the category of immovable property. Despite this, the examination and evaluation of aircraft and other aircraft is carried out by methods applied to movable technical objects. In the process of research, specialists check the compliance of aircraft with the necessary operational parameters and determine the level of their safety. Correct and accurate assessment of this type of technique is impossible only with the use of standard approaches. In this case, non-standard methods that take into account the specifics of aircraft as a separate class of property play an important role. The specialists of our company, when assessing an aircraft or any other aircraft, consider each specific object from all possible angles: how vehicle, real estate and operating enterprise.

Reasons for rating aircraft may include:

• purchase and sale transactions;
• registration of the aircraft as collateral for taking a bank loan;
• determination of the amount of damage;
• drawing up an insurance contract;
• write-off of property;
• resolution of property disputes;
• attraction of investments;
• leasing the object or transferring it to trust management;
• optimization of taxation;
• confirmation of the customs value;
• redistribution of business shares;
• reorganization of the enterprise;
• the introduction of property into the authorized capital of the enterprise;
• enforcement of court decisions;
• assignment of debt obligations;
• forced sale of property as a result of bankruptcy, etc.

The total cost of appraisal operations and the timing of their implementation are determined in each case individually, because. even the assessment of aircraft of the same type may require the use of different methods and approaches, respectively, will differ in the volume and duration of work. The cost of expert services will also depend on these factors.

The standard evaluation scheme is as follows:

• negotiations with the Customer, the conclusion of the contract;
• collection of documentation and data on the aircraft;
• analysis of the received information;
• visual inspection of the object, photography of all elements of the aircraft and drawing up an inspection report;
• development of tactics and strategies for evaluation activities;
• direct evaluation of an aircraft or other object, calculation of its value;
• formation official conclusion about the assessment.

The list of documents and information required from the customer when assessing the aircraft:

• Full name of the aircraft, serial and tail number;
• Manufacturer and country of production;
• Date of issue and date of commencement of operation;
• Details of the owner of the object;
• Title documents for the object (copies);
• Ownership restrictions (if any);
• Book value (full and residual (for legal entities);
• Copies of all operating documents;
• List of main operating costs (fuel used and its consumption; number of crew members);
• The act of the technical condition of the object;
• Information about the manufacturer's warranty obligations;
• The exact location of the object;
• Estimated and residual resource;
• Data on the type and intensity of aircraft operation.

It should be noted that this list is not final, because. may be corrected during the inspection and evaluation of the aircraft or any other vessel.

Assessment Methods

The valuation of an aircraft, as well as other property, is carried out using one of the three classical methods - cost, comparative or income, or by a combination of these methods.

The cost method is the process of determining the value of an object, taking into account the costs that may be required for its 100% restoration. It is based on the assertion that the price of a used vessel, together with the cost of its repair, will not exceed the cost of a new vessel. In this case, the expert performs costing, analyzes the manufacturer's selling price, indexes the costing and obtains the real cost of the aircraft.

The comparative method involves the analysis of the market and market prices for similar objects. As a result of comparing prices and physical characteristics of the appraised object with analogues, the expert displays the correct value of the appraised object. If the use of the comparison method is impossible or impractical due to high material or time costs, the statistical modeling method is used, which allows achieving the most accurate results.

The income method is based on the calculation of the expected economic benefits from a given aircraft, taking into account its present value.

The specialists of our company choose the best in each specific situation suitable method estimates, which guarantees the maximum accuracy of the final result.

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