When CPA firms need appraisals for financial reporting purposes, it’s often related to business combinations. Appraisals for business combinations are most commonly needed when one business entirely gains a controlling interest over another. At that point, the purchase price allocated on the books needs to be split out, with specific amounts allocated to inventory, land,…Read More
CARB Registration Re-opens for Ag and Construction Trucks
Did you miss the April 29, 2011, deadline to register your Ag truck? California Air Resources Board has re-opened registration for trucks used in agriculture that have been owned since Jan. 1, 2009, and will be operated within specific mileage thresholds. If you have an eligible truck, you can register it online now. A recent Ag…Read More
Annual Fair Value Conference in San Francisco
Next week, the annual Fair Value Conference will be in San Francisco. As president of the San Francisco/Nevada Chapter of the American Society of Appraisers, I’m especially excited about this. It’s a great opportunity not only for local Business Valuation appraisers, but also for the NorCal ASA Chapter in general. Of course, here at the Northern California/Nevada…Read More
Simplify Legal Matters with Shared Experts
Sharing a machinery and equipment appraiser in a legal conflict is an effective way to reduce costs and discord. Shared experts is common in legal proceedings concerning issues like mergers and collateral lending and it’s useful for family law cases as well. Deciding to share an equipment appraiser benefits parties on both sides of a…Read More
CARB Regs in Appraising Small Fleets
Recently I valued a 1994 flatbed truck used for heavy hauling. Even though I’ve done more truck appraisals than I can count, this one in particular proved the importance of double-checking CARB rulings. What I discovered was so interesting that I put together a case study regarding the truck appraisal under the current CARB regs….Read More
How to Read an Appraisal Report
Some folks get their equipment appraisal reports and flip straight to the value amounts. And that’s fine — it’s the final opinion of value, after all, that’s needed for most equipment appraisal purposes — but that value amount doesn’t confirm whether or not you’ve gotten a useful and qualified report: a report that not only provides…Read More
Appraising CNC Machines
Appraising automated machinery is a regular part of our equipment and machinery appraisal practice. Computer Numeric Controlled (CNC) automated machinery appears on asset lists not only at large manufacturing operations of all types, but also in small custom machining shops. I’ve appraised them for purposes of collateral lending, buy/sell agreements, family law, and insurance purposes….Read More
Believe It or Not, We’re on Pinterest!
We started the NorCal Valuation Inc. equipment appraisal Pinterest account as an experiment and it’s turned into a fun little project. As equipment appraisers we take thousands of pictures every year and it is an area we like to have some creative fun with. As of today, we’ve got about 20 boards, most of which are…Read More
Appraising Restaurant Equipment: What’s Real Property?
Appraising restaurant equipment often begs the question of which equipment is personal property — and should be valued for the purposes of the appraisal — or real property — as in, part of the real estate. While most folks have never considered whether a walk-in cooler, for example, is equipment or real estate, that’s a question…Read More
Got CARB? Diesel Off-Road Equipment Deadlines
Is your mobile off-road diesel equipment CARB-compliant? Just in case you missed the memo, reporting and labeling is now mandatory for all off-road fleets per the California Air Resources Board (CARB) mobile off-road diesel equipment regulations. If you haven’t reported your applicable equipment yet, you might want to put a rush on it order to…Read More
Have Appraisals, Will Travel
Sometimes being an equipment appraiser means we have to take a road trip. And sometimes, a series of assignments means that the laptop and the smart phone transform the passenger seat of the company car into a mobile office for several days on end. Last month was very much like that, as we traveled from…Read More
CARB: After-market Diesel Filters & Duty Cycles
Emissions Retrofit Group recently hosted a great mini-seminar for the ASA NorCal Chapter summarizing some of the key aspects of the CARB DPI. I’ve been following CARB developments closely and thought I had the latest and greatest info, but the guys from ERG explained 2 important factors I’d been heretofore unaware of. In this post, I’m…Read More
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