Abstract

The rapid development of information resources (IR) and information systems (IS) at the expense of the city budget and their use in the city economy inevitably set the task of formalizing IS and IR as objects of property of economic entities, to determine their legal status by regulatory legal documents and make accounting, registration and assessment of their market value. The latter makes it possible to insure IS and IR against cyber risks. The legal framework for the approval of the legal status of IR and IS in Moscow was established by the laws of the city of Moscow, orders of the mayor, decrees and orders of the government of Moscow, which were adopted in the period 2001-2008 during the development of the Comprehensive Program for Moscow's Movement to the Information Society and implementation of the program “Electronic Moscow”. The procedure for assessing the market value of IS and IR was determined by the government decree of 6 December 2005. In 2007, a large amount of work for Moscow was done by the company VALNET, which developed a methodology for assessing the market value of IS and IR. However, in the crisis period of 2008-2009 and later, the volume of IS and IR accounting, registration and valuation work decreased, and scientifc research has been suspended. In 2018-2019, Russian economists A.G. Paptsov, Yu.A. Tsypkin, S.V. Orlov, R.A. Kamaev singled out IS and IR as an independent factor of production and proposed their own methodology for assessing the market value of personal data. They are getting to be a “new capital” marketers, political strategists and fraudsters fght for. The review of the stages of assessing the information cost and materialization in civil circulation allows us to identify the following important trends: the personal electronic digital profle (EDP) is getting to be the principal document; the fght for this new capital, the personal EDP, is unfolding in the world; the cost of digital information and the right to access it will increase; consciousness is getting to determine being under the infuence of the socio-economic sense of the EDP