Purchase Money Allocation


When entities containing many computers are purchased as a unit, NACOMEX may be called upon to develop appraisals for each individual asset in order to distribute the money paid for the assemblage. These appraisals may be necessary to set up appropriate asset records, depreciation schedules, or for other management purposes. Depending on the purpose of the allocation, the appraisal may be based on ”fair market value” under the Internal Revenue Code or "fair value" under Accounting Principles Board Opinions 16 and 17.


Since 1987 we have been developing a database of hundreds of thousands of actual sales transactions in the new and used computer marketplace. These have been collected, organized, and stored electronically for appraisal purposes. They are garnered from dealers and traders throughout the country as well as other appraisers and other sources that have been proven reliable.

NACOMEX brings to these projects its actual real-world computer marketplace experience and huge database of actual sales observations to provide reliable value conclusions at great cost efficiency. These evidentiary data of verified arm’s length sales are one of the reasons behind the cogency of our value conclusions.

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