MTS Journal

A special note from the Editors of ASA’s MTS Journal.

News from ASA’s Machinery and Technical Specialties Committee.

Important information and updates from MTS Discipline Governor(s).

How massive overcapacity in the plastics industry has caused the current precipitous decline in injection molding machinery re-sale values.

Physical life is the number of years a new property will physically endure before it deteriorates or fatigues to an unusable condition without considering the possibility of earlier retirement due to functional or economic obsolescence.

The usage of a second-hand value factor is generally not correct in the PP&E valuation of a going concern for financial reporting purposes in accordance with IFRS or any other accounting standards having essentially the same PP&E accounting principles.

Dynamic research in the form of fact-finding interviews provides appraisers with the information clients need to make informed decisions based on the appraisal.

This article discusses the influence of depreciation methods when describing the economic decline of equipment assets.

Insights into the status of the current market.

Insights into the business credit and wholesale banking industry.

Insights into the asset-based lending industry.