This study reflects the authors’ vision on the value of architectural heritage. The theories of value are examined, and the most explicit theory is identified from a practical point of view. From our perspective, the theory of entropic value is the most explicit theory from the point of view of detailing the reasoning process on the source of value, the value, and the measure of the value. The method of goods real value estimation is explained based on the analysis of the value creation mechanism, according to the entropic value theory. The analysis of the particularities of the architectural heritage from modern theory valuation perspective allowed authors to formulate methodological proposals for value estimation of real estate with cultural, architectural and historical value.
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