Предизвикателството финансова оценка на археологическа недвижима културна ценност
The Challenge of the Financial Evaluation of Archaeological Immovable Cultural Property

Summary/Abstract: Archaeological sites, due to their complex nature, present a serious challenge to financial evaluation. An archaeological site is an immovable cultural property (ICP) with the category of national importance – public state property, which limits the applicable assessment methods. It is a composite property – terrain that can include underground and above-ground settlements, (remains of) buildings, facilities, and infrastructure, exposed in situ objects and movable cultural values, architectural and artistic elements, etc., which expand the scope of the financial assessment. The financial value of the rights to the site is calculated in whole or in part as requested by the principal. The absence of a methodology for financial evaluation of archaeological immovable cultural property (AICP) further complicates the determination of value. This paper is an attempt to formulate criteria for selecting a method for financial evaluation of AICP, based on the independent evaluation practice and illustrated by two sites: the Eastern mound near the village of Karanovo and the Settlement mound near the village of Dyadovo, Nova Zagora.

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