Abstract
Practical assessment of deposits and resources in the Kyrgyz Republic is based on the cost estimation, income and/ or cost methods. The aggregated economic indicators of reduced net cash flows and the internal rate of return, in the dominant sense, reflect the work of capital and premium on capital without legal and economic categories of the mining rent by types of payment for ownership of resources. Currently, the cost of a mining project is defined by the norms of imposed taxes and payments, and, to a large extent, by experimental innovations in the form of a share in the distribution of the net cash flows, bidding and auction payments. Based on the study of the Kumtor mining project for the period of 1996–2020, limits of the mining rent are defined by type, the influence of secondary factors of the economic return from mining and the factor of the project's influence on the macroeconomic indicators of the country. The integrated indicators of the three factors are combined into the category of resource value with the boundaries of revenue sharing for the subsoil owner and the investment capital.
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