Assessment of Real Estate Units as Mortgage Subjects in Agricultural Sector of the Economy

The article investigates methodological and practical bases of assessment of real estate units – integral property complexes in credit financing of agricultural sector of Ukraine's economy. Implemented expert assessment of buildings and agricultural enterprises as integral property complexes with a view to their subsequent use as collateral. It was revealed that the existing regulations, the provisions of which are indispensable for the implementation of the expert monetary evaluation of land plots, namely the Law of Ukraine 'About the evaluation of land', National standards of evaluation and Methodology of expert monetary evaluation of land, need to be improved in terms of determining the precise requirements for assessment to ensure its objectivity. As evidenced by the results of research, expert monetary assessment of structures is carried out using the same methods as for the land plots (income capitalization method, comparing the sale prices, cost plus method), but with one essential feature. Unlike land plots the buildings have a certain period of its economic life, what on a mandatory basis should be considered when applying the income capitalization method.