MTS Journal

1989  •  Volume 03  •  Issue 3

This issue is part of ASA's Journal of Technical Valuation Series. It covers thoughts on Mr. Babcock's article, the valuing of oil and gas, appraisal workpaper documentation, challenges for CPAs, appraisal fractions, and more.
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Articles from this Issue

The Editor's Column

A special note from the Editor of ASA’s MTS Journal.
PAGE 62 Kent L. Osbourne, ASA

Machinery & Equipment Appraisal Workpaper Documentation

EDITOR'S NOTE: This article is significantly applicable to appraisers in all disciplines, and should be seriously considered by ALL appraisers and valuation consultants.
PAGE 63 John A. Greenman, ASA

The Appraisal Of "Parts", "Fractions", And "Whole" Properties

The article provides an overview of the professional practice of appraising property, which involves estimating the worth or value of a property based on the 3 types of its future benefits.
PAGE 67 Henry A. Babcock, FASA, M.S., Ph.D.

Further Thoughts On Mr. Babcock's Article

This article is in response to this issue's article: "The Appraisal of Tarts,' Tractions/ and 'Whole' Properties,".
PAGE 72 Kent L. Osbourne, ASA

New Opportunities and Challenges For Today's CPA In The Legal Arena

This article is a reprint: It describes the thought processes necessary before a consultant accepts a litigation support engagement.
PAGE 76 Jesse Newton Collier, CPA

Valuing Oil & Gas Properties: Some Methodological Problems —A Rebuttal

This article discusses the several items in Charles P. Cartee's March 1989 article titled "Valuing Oil & Gas Properties: Some Methodological Problems" that require a response.
PAGE 82 Robert H. Paschall, ASA

From the Chairman

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 85 Barry K. Van Sandt, ASA