MTS Journal

1987  •  Volume 01  •  Issue 1

This issue is the first of ASA's Journal of Technical Valuation Series, offering an introduction to the discipline. It covers floating values of yachts and ships, depreciation benefits in used real property, insurance valuation considerations, and more.
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Articles from this Issue

Editor's Turn

A special note from the Editor of ASA’s MTS Journal.
PAGE 2 Kent L. Osbourne, ASA

Technical Valuation Discipline - What Is It?

This article gives an overview of the technical specialities appraisal discipline.
PAGE 3 John E. Bakken, ASA

Yachts and Ships - Floating Values

This articles gives in-depth insight into yacht appraisals in a changing market.
PAGE 6 Capt. E. S. Geary, ASA, F.I. Diag. E

Depreciation Benefits in Used Real Property

The article talks about the Tax Reform Act of 1986 and discusses the impact of timing differences and the categorization of property for faster write-off of depreciation under current law.
PAGE 8 Lawrence B Gooch, ASA

Insurance Valuation Considerations: Some Specifics

The article covers the differences between reproduction/replacement cost terms and how curveballs can affect their definitions, including 2 case studies: automatic contact printing machine appraisals and insurance appraisals of buildings, structures, etc.
PAGE 11 Kal Barrow, ASA

Back to Basics - Code of Ethics

This article covers the ASA and th 1952 Appraisal Code of Ethics.

From the Chairman

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 14 Barry K. Van Sandt, ASA

Technical Bibliography

Please Note: Later editions of some publications may exist. This bibliography prepared some time ago. Some titles not so noted may be out of print. Consult your local ASA book appraiser or librarian for assistance.
PAGE 15 Russell W. Hetz, ASA