Publications - Articles


Our experts write articles about important topics from time to time which have appeared in a variety of national professional publications. On occasion, some of these articles have been referenced in court proceedings. We have listed them below for your review.





  • #713 - Historical Values as a Matter of Fact, Not Opinion

  • When effective value dates are in the past and sufficient market transactions already exist, can the value conclusion itself rise to the level of fact rather than opinion ? This article discusses market characteristics, research standards, data collection requirements and data management issues.

  • #714 - How Insurers Control Costs of Computer Claims

  • With over $100 billion in computer hardware equipment added to the nation’s businesses and homes last year, loss by damage, fire and theft makes computer valuation an important issue for risk managers and claims adjusters. This article discusses current practices in claims departments.

  • #715 - Computer Valuation in Bankruptcy

  • Accountants, lawyers, creditors and debtors involved in the bankruptcy and reorganization process find that computers represent a large portion of debtor’s assets. This article discusses the special issues of valuing computer equipment in debtor’s possession.

  • #718 - Are you a pawn of computer thieves ?

  • Computer hardware theft is up 400-500% in the past year. The industry’s response is to disseminate the serial numbers of stolen computers through the Stolen Computer Registry, a worldwide clearinghouse for stolen computer gear.

  • #719 - The Battle between Corporations and Tax Authorities over the Fair Market Value of Computer Hardware

  • Computers represent a substantial portion of municipal revenues from ad valorem property tax receipts. The stakes for both corporate taxpayer and taxing authority makes the courtroom battles over fair market value a struggle between experts on both sides.

  • #724 - Forecasting Residual Value of Computer Hardware

  • Methodologies and procedures using in forecasting residual values for computers are shrouded in mystery because little has been published on the subject. This article describes techniques and principles used in arriving at reasonable forecast estimates.

  • #726 - Demonstrating Value of Computer Hardware Retrospectively

  • Appraisers may not always be able to inspect computer assets, especially when preparing a retrospective appraisal. This article examines some of the issues involved in using a market-based mass-appraisal approach for computers whose value-making features can only be identified by function and technology.

  • #728 - Determining Loss Compensation for Computer Claims

  • Determining loss compensation for computer claims presents unique challenges to insurers because the computer marketplace behaves differently from other machinery and equipment markets. This article examines some of the relevant appraisal issues that should be considered by claims adjusters and examiners in valuing computer hardware for loss compensation purposes.

  • #729 - Forensic Appraisals of Tangible Personal Property

  • Appraisals developed specifically for courtroom use must be capable of withstanding the intense scrutiny and criticism of opposing experts and adversarial counsel. This article examines some of the relevant appraisal issues considered by the court in rendering its value decision in litigation involving tangible personal property.

  • #731 - A Cost-Benefit Approach to Appraisals for Property Tax Appeals

  • A cost-benefit analysis for property tax appeal purposes establishes the potential monetary benefits and subtracts the estimated cost to provide the net benefits. This article focuses on evaluating the appraisal requirements on each stage of the appeal.

  • #732 - A Mass Appraisal Model for Appealing Tax Assessments of Computer Hardware

  • Asset-by-asset appraisals result in more accurate estimates of value for any one particular asset, but mass appraisals can provide substantial savings of time and costs while maintaining high standards of value reliability. This article discusses the steps involved in a mass appraisal model using the market approach.

  • #733 - Valuing a Leased Portfolio of Computer Hardware

  • There are many times during a lease that a determination of the fair market value of the computer equipment may be necessary. This article describes some of the issues the independent appraiser must consider in arriving at an opinion of value for leased computers.

  • #736 - A Retrospective Look at Residual Value Forecast

  • The purpose of a retrospective residual value forecast is typically to evaluate the reasonableness of the original projection. This article discusses the various approaches and analyses the appraiser undertakes in performing the assignment.

  • #737 - Supporting Ad Valorem Tax Assessments

  • Credible depreciation factors are critical for municipalities since unreliable factors bring about inequitable assessments, tax appeals and potential litigation. The article discusses some issues involved in developing depreciation factors for computer and related hardware that result in both equitable and defensible fair market value assessments.

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