The MTS Journal is the LEADING voice for Machinery and Technical Specialties valuers. Published by ASAʼs MTS Committee, the MTS Journal is written both for the appraiser who values equipment and for those who have a professional interest in the subject.
The Financial Accounting Standards Board ("FASB") has issued Statement of Financial Accounting Standards ("SFAS") 157 - Fair Value Measurement. Learn more.
This article is tailored to appraisal depreciation, focusing on the application of observed condition to the property of electric, gas, telecommunications and water utilities.
