Methodological approach to economic assessment of losses of balance coal reserves

The study proposes a methodological approach to the economic assessment of losses, taking into account the requirement of rational use of subsurface resources and determination of the commercial and budgetary value of potential losses. It has been proven that the main reasons for the increase in actual losses of balance reserves are technological conditions; problems with regulatory frameworks and methodological approaches to accounting and assessing losses; and the lack of an incentive economic mechanism for subsoil users to reduce losses. The research methodology provides for the analysis of the reasons for the growth of actual losses of balance reserves and the development of the author’s methodological approach that forms a new (additional) value of losses of balance reserves. The study developed a methodological approach to the economic value of losses of balance sheet coal reserves in the form of an algorithm of optional assessment of losses at the stage of exploitation of coal deposits with and without taking into account advanced geological study, including feasibility study of the development of part of the reserves and determination of the status of losses for taxation purposes. Additional fiscal value from mineral resource assets can be achieved through increased mineral extraction tax payments and tax revenues from the implementation of sustainable subsoil use projects. Commercial value can be achieved through increased production volumes and savings on excess loss payments.

Marinina O. A. Methodological approach to economic assessment of losses of balance coal reserves. MIAB. Mining Inf. Anal. Bull. 2025;(11-1):183—197. [In Russ]. DOI: 10.25018/0236_1493_2025_111_0_183.

The research was carried out within the state assignment of Ministry of Science and Higher Education of the Russian Federation (FSRW-2023−0002).

Marinina О. A.¹, Cand. Sci. (Economic), Assistant Professor, Head of the Sectoral Economics department, e-mail: marinina_oa@pers.spmi.ru, ORCID ID: 0000-0002-7950-197X.

Marinina O. A., e-mail: marininа_оa@pers.spmi.ru.

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