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The textbook describes the theoretical and practical foundations of property valuation, the specifics of determining its value, the procedure for conducting expert real estate valuation, land cadastral work, and the methodology for assessing the potential of an enterprise. It is supplemented by a workshop, which presents tasks, situations, exercises for independent work and knowledge control. The manual is intended for teachers and students of economic universities, as well as for entrepreneurs, specialists in all areas of business activity, regional authorities interested in property valuation.