MTS Journal

2020  •  Volume 36  •  Issue 1

This issue focuses on topics relevant to the current situation with COVID-19. An "Ask the Editors" column has been initiated for readers to ask questions and receive answers in future editions.
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Articles from this Issue

MTS Journal Editorial

A special note from the Editors of ASA’s MTS Journal.
PAGE 4 Lee M. Danhauer, ASA and Zachary Rimler, ASA

Chairman’s Corner

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 5 Karen Milan, ASA

CEO Update – Spotlighting Machinery & Technical Specialties

Spotlighting updates from ASA Headquarters.
PAGE 6 Johnnie White, MBA, CAE, CMP

Governor’s Bulletin

Updates from ASA's Board of Governors
PAGE 7 John Mathe, ASA and Sam Shapiro, ASA

Is COVID-19 a Triggering Event for Impairment Testing?

Governments have begun to intervene as they attempt to prevent a prolonged recession, but the details and impact of government intervention are also unknown.
PAGE 9 Steve Hills and Dave Lindstrom

USPAP Q&A

Insights on personal inspections during a National Health Emergency.
PAGE 12 The Appraisal Foundation

A Brief Discussion of Virtual Inspection Approaches in the Wake of the COVID-19 Pandemic

This article addresses considerations for “virtual inspections” during a pandemic.
PAGE 14 Eric Hencken

Turning on a Dime - Retooling Manufacturing for COVID-19

In this time of the Coronavirus, the supply chains of many companies and industries are being asked to adapt quickly, and many are responding and meeting those challenges.
PAGE 17 Bethany Clark

Bending & Trending - A Shortcut, That May Cut Too Short To Be Reliable

This article argues that while deceptively simple, bending and trending may become a shortcut that seriously miscalculates cost and therefore by definition, miscalculates value.
PAGE 20 Christopher Nugent, ASA

What's Hot, What's Not: Equipment Market Forecast 2020

Along with responses on economic conditions, this report is designed to assist lessors in identifying business opportunities for future success.
PAGE 27 Equipment Leasing and Finance Association

Asset Management News - Equipment Market Trends

Overview of equipment market trends.
PAGE 46 Carl Chrappa, ASA, MRICS, IFA