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Periodically, the government and experts declare hundreds of billions of US dollars in war losses incurred by Ukraine. However, this is a generalized assessment. Object-by-object expert assessment has an inconsiderable application; it should be creative and, in particular, consider industry specifics. Today, the most unsolved issues are precisely the mass object-by-object assessment of damage and losses caused by the war. The article's purpose is to justify organizational approaches to the introduction of mass assessment of losses and the development and testing of such evaluation methodology based on individual agricultural enterprises. The research uses calculation methods and the methodology of expert monetary assessment. The authors used the analysis method to calculate the research enterprise's average annual pre-war performance indicators; methods of generalization and comparison are applied in analyzing its financial and economic activity based on indicators of financial and statistical reporting. An analysis of the functioning of state and international registers of losses was carried out. Information about the Unified digital integrated information and analytical system for managing the reconstruction of real estate, construction, and infrastructure objects has been disclosed. To implement existing compensation policies for destroyed, damaged property and direct and indirect losses of enterprises, approaches to the introduction of mass assessment of losses are proposed. On the example of indirect losses of agricultural enterprises, which they suffered due to the impossibility of using agricultural land, the article presents an approach to introducing mass assessment of losses. The proposed organizational approach and methodical procedure for calculating indirect losses (lost profit) of agricultural enterprises from the war provides for the introduction of an object-by-object approach accessible to accountants, simplified application of mathematical and program-table methods, which will allow reliably, objectively (documentally confirmed) to determine losses without excessive financial costs related to the payment of third-party examinations.

Today, the government of Ukraine and international and domestic experts estimate the damage from the war in the hundreds of billions of US dollars. However, this is usually a summary assessment data. Object-specific expert evaluation has a single application and requires the development of specific mechanisms for its implementation. The essential basis for this is international experience. Therefore, the article aims to study international reactions to economic challenges caused by war and the generalization of international approaches to the definition and procedures for compensation of losses to enterprises of victim countries caused by armed aggression. The study results confirm the expediency of partially applying the practices of Kuwait to create a corresponding mechanism in Ukraine. The primary basis for financing compensation commissions for the payment of reparations to Ukraine, in particular, confiscated Russian assets and deductions from the aggressor's exports, has been determined. The need to develop low-cost damage assessment methods due to the limited possibilities of professional assessment (limited personnel, financial and time resources) is substantiated. The need for creating a simplified mechanism for recording and assessing losses, which will be available for use by a wide range of specialists and separate sectoral methods of assessing losses (agricultural sector, transport, etc.), was highlighted. The shortcomings of the damage and loss assessment methodology chosen by the Government of Ukraine are substantiated, including the lack of an opportunity to determine and demand compensation for indirect damages (forgotten profit). The hypothesis about the need for revisions and additions in the domestic policy of assessing losses and compensations for the consequences of war, in particular, in terms of focusing on an expert approach in assessment and judicial and arbitration practice of compensations, the introduction of an accounting approach to assessing losses, has been proven.

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The story of Jacob and Esau from the book of Genesis is about competition and conflict, but it also contains aspects for peaceful solutions to such conflicts. The genealogies of the Bible characterize relationships with other peoples and legitimize claims to power. The story of Jacob and Esau addresses the conflict between brothers and the competition for the birthright. Jacob outwits Esau and thereby receives the birthright blessing. Esau reacts angrily, but after twenty years, the brothers meet again and reconcile. The story ends open-ended, but it is implied that the two nations, Edom and Israel, are historically close relatives. [Extracted from the article]

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