Abstract
The article discusses the methodology for determining the market value of a license for the right to use subsoil resources within the framework of a cost approach. This method is based on the calculation of the starting payment in the framework of auctions for the sale of licenses, taking into account the correction for the excess of the final auction price over the starting payment, determined on the basis of the analysis of the auction results. The methodology was tested on the basis of the evaluation of the license for the right to use the subsoil of the Novopetrovskoye field, developed by PJSC Polymetal.
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