TY - JOUR AU - Popovic, Nenad AU - Gelev, Saso Asen PY - 2021/07/02 Y2 - 2024/03/29 TI - Methodology for Creation of a Professional Finding and Opinion for Expert Witness Report in Electrical Engineering JF - Balkan Journal of Applied Mathematics and Informatics JA - bjami VL - 4 IS - 1 SE - Articles DO - UR - https://js.ugd.edu.mk/index.php/bjami/article/view/4180 SP - 7-16 AB - During the current practice in the making of expert witness report, made by some of our colleagues, sometimes diametrical differences can be noticed, not only in the methodology of the making, but also in the form of how the problem is approached. This may confuse those for whom these findings are intended. With this paper, the author tries to contribute to the methodology for making a professional and objective finding and opinion, especially since no such work has been done so far, at least not in our country (in RSM).This paper covers the issue of electricity theft and consists of four parts. The first part gives a definition of electricity theft and provides some cases which are considered theft by the laws in RSM. The second part covers the procedure for determining the crime itself, together with administrative evidence. The third part covers the ways of the committed act, from which the existence of the said act can be unequivocally determined. The fourth part covers the manner and methodology of calculation of material loss, which was suffered by the distribution system operator (DSO), because during the theft electricity is taken over without it being registered and charged.Keywords: Theft, electricity, witness expert, methodology, procedure, way of making an witness expert report and opinion ER -