Valuation for collateral purposes is one of the most relevant aspects of the practical use of evaluation theory. The basic concepts of collateral, types of collateral and its role in the lending process are considered. Stages of collateral examination . are described in detail The theoretical foundations of the assessment of real estate, machinery, equipment and vehicles are set out in the appendix to the assessment of collateral . A large practical material illustrates the areas of application and limitations of methods and approaches to evaluation for collateral purposes. Requirements are formulated and recommendations for the assessment of certain types of assets are developed. The book contains a number of original techniques developed by the authors. For banking specialists, students and graduate students studying in the specialty "Evaluation of property", as well as practicing appraisers