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Valuation Theory and the Machinery and Equipment
Classification of Property
Identification of Machinery and Equipment
8 other sections not shown
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actual cash value American Society amount analysis and/or applied appraisal report appraiser's Arthur Andersen assume basis boiler buyer capacity capital capitalization rate chapter chinery client coal preparation plant Company comparable considered cost approach current cost dealer defined determine difference discussed dust collection system economic obsolescence effective age elements of depreciation Engineering equipment appraiser estimate example excess operating costs facility factors fair market value fair market value-in-place FASA functional obsolescence future income approach indicated industry installed intangible items of machinery liquidation concept loss machine machinery and equipment manufacturer market approach marketplace measure ment method operating obsolescence opinion original cost owner percent personal property physical deterioration positive marketing praisal praiser present worth production purchase purpose Real Estate Appraisers reasonable replacement cost reproduction cost result Society of Appraisers specific tion unit utility valuation value concept value-in-exchange value-in-use