MTS Journal

1991  •  Volume 05  •  Issue 1

This issue is part of ASA's Journal of Technical Valuation Series. It covers appraisals of yachts, industrial properties, public oil and gas properties through auctions, cost segregation, 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 2 Kent L. Osbourne, ASA

From the Chairman

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 2 Barry K. Van Sandt, ASA

Due Diligence: Its Importance, Impact, and Improbabilities

This article highlights the significance of due diligence in the petroleum industry for investors, bankers, engineers, and others involved in mergers, acquisitions, and property investments. It provides checklists and real-life examples.
PAGE 3 Barry K. Van Sandt, ASA

Banking On Better Appraisals—Will Appraising Yachts Require Better Credentials?

Reprinted from Technical Information Exchange for Marine Professionals - December 1990 with permission.
PAGE 14 Ernie Braatz

Appraising Industrial Property For Property Tax Purposes

This article began as a revision and updating of an article by the same title, written by Arthur Von Lehe, that appeared in the 1956-57 edition of the ASA's Appraisal & Valuation Manual.
PAGE 16 Kent Osborne, ASA,

An Analysis Of The Sale Of Producing Oil & Gas Properties Through Public Auctions

The purpose of this paper is to evaluate the divestiture of minor value working and royalty interests (worth less then $20,000) in producing oil and gas properties through the transaction medium of no-minimum, English "open outcry" public auctions.
PAGE 24 Bruce L. Randall

Cost Segregation: Maximizing Tax Depreciation When New Or Existing Facilities are Constructed or Purchased

The article discusses the benefits of cost segregation, a valuation service that involves analyzing expenditures for new construction or purchase of an existing facility to maximize allowable income tax depreciation - helping property owners save money.
PAGE 36 Kent Osborne, ASA,