For example, the estimation of market cost of business is carried out for the purpose of definition of its economic potential, by working out of strategy of development and an estimation of level of efficiency of management, the proprietor of the company can spend an estimation of market cost for the purpose of a choice of economically expedient variant of the order the property, at a substantiation of the price of purchase and sale of business in whole or its parts, and liquidating cost will be established at definition of the size of a gain at company liquidation.
Since 2008 in the Russian Federation the Federal standard of an estimation №2 according to which at estimation carrying out distinguish four kinds of a project cost has come into force: market, investment, liquidating and cadastral.
Market cost is the most probable price on which the object of an estimation can be sold in the market in the presence of a free competition and absence of force majeure, thus it is supposed that sale term is sufficient for attraction of attention of sufficient number of potential buyers.
Investment cost is a project cost of an estimation at the established investment purposes of its use for the concrete investor. Investment cost differs from market representations about profitableness of investments and risk of their realization, for example, the investor can want reception of profit on realization of investments into business at higher or low level, than develop srednerynochnye profitableness conditions.
Liquidating cost represents the price of object of an estimation on which it can be sold for term, smaller sale term in market conditions, at influence of the force majeure, compelling to sell object of an estimation in not market conditions.
In the Law «About joint-stock companies» it is told that the company can be liquidated voluntary or on a judgement.
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