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Zbigniew Pawlak, Andrzej Smoleń - WYCENA NIERUCHOMOŚCI... 7

tu a kosztami rozbiórki obiektów budowlanych. Uzyskaną w ten sposób wartość rynkową nieruchomości sportowej należy powiększyć o ewentualne dochody możliwe do uzyskania ze sprzedaży materiałów porozbiórkowych.

Specyfiką wyceny nieruchomości sportowych jest to, że z uwagi na rzadkość transakcji kupna - sprzedaży takich nieruchomości oraz fakt, że znaczna ich część nie przynosi właścicielowi dochodów, dość często oszacowaniu tych nieruchomości podlega wartość odtworze-niowa, ustalana przy podejściu kosztowym.

SUMMARY

Most forms of competitive sport and sport-for-all reąuire proper materiał base in the form of sports facilities: stadiums, sport halls, swimming pools, tennis courts, cycling, rowing, sledging skiing, car racing tracks, ski jumps, etc. Sports facilities are fixed properties which, regarded from the viewpoint of their functions, are included to the so-called specialist fixed property.

Broadly understood sports facility management - that is, manage-ment in all phases of a life cycle of a sports facility: of its designing, building, exploitation, maintenance, modernization, revitalization, development, selling, of changing its functions or of its liąuidation, reąuires valuation of that sports facility. In all the abovementioned phases of sports facility management we have to do with various kinds of value of a sports facility, and with various ways of its valuation.

The phase of designing of a sports facility, which includes ac-tivities of programming character - and, first of all, making a study of feasibility of a given sports facility - is focused on two kinds of value of a sports facility: its cost value and its market value after the investment. The cost value of a fixed property consists of the price of purchasing the land necessary for realization of the invest-ment and costs of construction. The market value of a fixed property after the investment is established on the basis of a projection of futurę income which is possible to be obtained thanks to exploitation of the sports facility.