Introduction. As a result of a large-scale armed attack on the sovereign territory of Ukraine and active hostilities, most of the military, civilian and infrastructure facilities have been significantly destroyed or damaged. In such circumstances, it is important to have methodological approaches to determining the amount of damage caused by hostilities and further economic assessment of the damage.
Problem Statement. Consideration of this topic is the need to clearly define methodological approaches to determining the amount of damage and losses caused to roads as a result of active hostilities.
Purpose. To formulate methodological approaches to determining the amount of damage caused by hostilities and further economic assessment of the damage caused. The accuracy and validity of the methodological approach determines the admissibility of the reliability of the calculation and determination of the amount of funds. To accomplish this task, it is necessary to establish definitions of the concepts of "damage" and "losses", since these are different concepts and should be clearly understood by all professionals who will assess the amount of damage.
Materials and methods. The article uses a systematic approach, which is a set of general scientific methodological principles (requirements) based on the consideration of objects as systems. The priority of this process is to ensure an adequate level of data objectivity, timeliness and relevance of the processed information.
Using the methods of analysis and synthesis, this article proposes definitions of certain concepts and formulates methodological approaches to determining the amount of damage and losses.
Results. The application of the methodological approaches presented in this article will allow documenting, calculating and substantiating the amount of damage and losses caused to roads as a result of armed aggression. This amount of damage and losses, calculated using the methods presented in this article, may serve as a basis for further forming the needs of the Reparations Fund from the aggressor party to the party affected by the hostilities. The methodological approaches proposed in this article can be used in determining the damage and losses caused to Ukraine as a result of the armed aggression of the Russian Federation, which is carried out taking into account other documents approved by the Cabinet of Ministers of Ukraine and central executive authorities of Ukraine.
Conclusions. In this article, based on the study of modern practice, literature and scientific sources, the definitions of "damage" and "losses" are distinguished and clearly defined. An algorithm of actions of the balance holders of highways which were destroyed or damaged as a result of armed aggression is formed. For the purposes of this article, the author proposes to classify losses from destroyed or damaged highways into direct and indirect losses. The methodological approaches to determining the amount of damage caused as a result of hostilities and further economic assessment of the damage caused are formed with due regard for modern European management principles.
