The Air Resources Board’s (ARB) first diesel filter deadline is January 2012, and as a recent release states, “Owners of heavy diesel trucks [in California] … need to act now in order to comply with the Truck & Bus regulation” since the process of ordering and installing the filters can take a few months. This…Read More
Tax-Related Appraisals: Section 6701 & Circular 230
This is the second half of an article on the consequences of the Internal Revenue Service’s new and significant enforcement initiatives that specifically target abusive tax-related appraisals and the individuals who prepare them. Read the first half here in a previous post. Authors are Jay Fishman, FASA, Business Valuation Review Editor and Chairman of the…Read More
IRS Targets Abusive Tax-Related Appraisals
I thought I’d pass along some information about the IRS strategy for Estate Tax Returns and their related appraisal. The moral of the story is to hire a qualified appraiser and save a lot of trouble. Because this article is so long, I’ve broken it into 2 separate posts. The second half will post next…Read More
Rice Harvesters in the Sacramento Valley
Rice harvest is underway! As usual, there’s concern about the weather, but harvest started last month with the early maturing varieties and will continue right into November. It’s fun to see all the videos of rice harvesting rolling onto the internet. Most of those videos are from the Sacramento Valley, where most of the rice…Read More
The Value of Construction Equipment is on the Rise
Construction equipment appraisals are a staple in our business, so I was interested to run across an article in the September issue of MonitorDaily reporting that values of used construction equipment have been on the rise for most of this year. This corresponds with what I’ve been noticing in values for construction equipment appraisals this…Read More
Many San Francisco Companies Need Appraisal Services
It’s true that there’s not a lot of farming equipment in downtown San Francisco, but that doesn’t mean that San Francisco is an equipment-free area! Look around next time you’re in the Bay Area & notice the plethora of construction equipment, for example. More than a few of the companies involved in building & rebuilding…Read More
Tax Appeals, Family Law, and Other Reasons to Get an Appraisal
Reasons for equipment appraisals are varied and multiple, as we discover each time we answer the phone here at our equipment appraisal office in the Sacramento Valley. Will the appraisal be used in a Redding trucking company’s attempt to settle a loss claim with an insurance company, to resolve a family law matter concerning a…Read More
Appraising Vintage Aircraft: Aeronca Champs & Stinsons
I’ve always loved planes. Doesn’t everybody? Oh sure, I have a special affection because my father was an aviation engineer who used to take me up to the cockpit to meet the pilots in the good ol’ days when flying was still an adventure and a luxury. And in my mom’s family, my favorite uncle…Read More
From Roger Durkin Esq. ASA, RE: The U. S. S. Constitution (Old Ironsides)
As a combat vessel, carried 48,600 gallons of fresh water for her crew of 475 officers and men. This was sufficient to last six months of sustained operations at sea. She carried no evaporators (i.e. fresh water distillers). However, let it be noted that, according to her ship’s log,”On July 27, 1798, the U.S.S. Constitution…Read More
The Difference Between Value and Price
The purpose of an equipment appraisal drives the definition of value. For instance, when a Sacramento bank requests an appraisal of heavy equipment owned by a construction business in West Sacramento for the purposes of a collateral loan, we are likely to use Orderly Liquidation Value because that would give the lender the most accurate…Read More
The Central Coast Supports an Amazing Number of Agricultural Operations
Equipment Appraiser extolls the beauty and industry of agriculture in California’s Central Coast, including the counties of Santa Cruz, Santa Clara, Monterey, San Luis Obispo, Santa Barbara and Ventura, perhaps one of the most highly mechanized agricultural areas in the world. Read More
Appraisal Seminar with Les Miles
San Francisco ASA chapter offers important appraisal seminar on Advanced Cost Approach with Les Miles in mid-June. Read more about the seminar offering, instructor Les Miles, and why this seminar is important for appraisers in all areas as well as accountants for understanding appraisal applications; attorneys questioning expert witnesses who speak to such use of the cost approach; tax consultants & taxing authorities needing to make applications for presentations to the various taxing authorities or considering whether hiring an appraiser is worthwhile; bankers and asset-based lenders assessing outside appraisers; and anyone needing to contract appraisals or make their own value estimates. Read More
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