Annotation: Entry. The necessity of determination of the possible receivedless profits appears before enterprises. A research aim is determination of possible losses (missedout) of benefit. Research results. Raising of task. 1. Legislative features of compensation of loss of profit. 2. Judicial practice of feature of compensation of loss of profit. Methodology. In the process of writing of the article themethods of comparison and generalization, method ofanalysis of statistical data, were applied. Conclusions. Evidential base for determination of essence of the received less profits and basic principles of their determination.