This issue is the first to be completely electronic and includes new interactive features. The issue features articles from guests and members on topics such as Future Net Salvage Value of a Tangible Asset, Iowa Curves, and the Banking Liquidity Crisis.
I welcome you to our first completely electronic issue! We are always looking for ways to modernize and enhance the Journal and going 100% electronic seemed like the next meaningful step.
As this year comes to an end and as my term as MTS Chair will be ending in July, I want to take this time to express my thanks to the MTS Committee and to MTS members for allowing me to serve as MTS Chair for the past year and a half.
During the past months since the August International Conference the ASA Executive Leadership has started a number of much needed initiatives designed to strengthen ASA in a very competitive world.
Some appraisers have adjusted their indicator of value downward to reflect the present worth of an anticipated (FNS) liability. This article addresses this issue in the context of the appraisal of (TPP).
IMTS is one of the largest machinery shows in the world and provides guests with the opportunity to see more than 15k new machine tools, computers, software, components, systems and processes.
An expert working in an attorney’s world must be vigilant to ensure that his reputation is preserved and his testimony is honest. One of the best ways to avoid mistakes is to learn the business of litigation and understand one’s role in it.
Appraising machinery and equipment under the cost approach uses factors to discount reproduction costs to arrive at the market value - physical deterioration, functional and external obsolescence.
If you haven’t heard this from your clients yet, you will: “The banking industry in undergoing a liquidity crunch.” What does this mean and how does it affect equipment acquisitions?
The value of an entity subject to price regulation based on an allowed earnings is mostly made of investment less the accumulated provision for depreciation and the reserve for deferred income taxes.
There is some concern in the appraisal community about banker mergers as well as appraisal company mergers—meaning less players on each side of the fence.
