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The subject matter of this work is a proposal for a method of valuation of goodwill - special effects that will impact assets prices, at first, real estate prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflict groups of inhabitants in or near the property, location, provenience and other. The value of goodwill can be calculated as the difference between the market value and the material value. Part of the methodology is a general proposal for a method how to divide the assets into tangible and intangible part and software VALUE-RATUS 2014. Aim of the monograph was to work out a proposal for valuation of special influences, that have an impact on real estate price. Controllable procedures for the valuation of intangible assets were proposed. System of valuation with direct implementation in cost, yield and comparative methods from which we can estimate the market value was proposed. List of influences is in Appendix. In case of real estate special influences are defined mostly as good or bad.

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Director of Appraisal Institute, Faculty of Economics, VSB-Technical University of Ostrava, Czech Republic. He was technical Attaché at the Ministry of Foreign Affairs of the Czech Republic in Jakarta, Indonesia. Expert in the field of economics. In Chamber of Forensic Experts of the Czech Republic he is a chairman of the Supervisory Board.

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