The article presents the results of the generalization of expert practice in determining the market value of personal protective equipment for servicemen, namely, flak jackets of different protection classes. The need to calculate the market value of military property is a key task in determining the material damage caused to the state, as a result of negligence towards the entrusted military property or its intentional damage or theft, as well as the destruction during a combat engagement with the enemy. In the course of consideration of this topic, the authors made a compact description of the design of flak jackets on the main types, different classes of protection, with examples of typical samples for each type of personal protective equipment. The basic classifiers used by manufacturers of flak jackets all over the world are given. The possible ways of selection of analogue for the assessed personal protective equipment, price information in the domestic market of Ukraine is absent, but a conditional comparison of protection classes relative to the national classifier is given. On the example of the described classification systems the substantiation of impossibility from the technical point of view, absolute comparison of flak jackets protection classes of different manufacturers is given. In addition, there is a brief description of the most common synthetic materials that are used in the manufacture of standard flak jackets (outer covers, inner frame, fillers and additional ballistic packages) with the indication of their basic physical properties and description of the features in different environmental conditions (humidity temperature, intensity of ultraviolet exposure). Taking into account the analysis of the information from open sources, as well as the information provided by national manufacturers, it is necessary bear in mind the degree of wear and tear of a particular product depending on the actual period of operation of the investigated object in specific operating conditions – in the area of combat or in the rear. There is also a variant of possible definition of the market value of personal protection equipment, the appointed resource of which has expired, is also given, however they are used not by armies, but by individuals for their intended purpose. Key words: military property, expert assessment, flak jackets.