MTS Journal

2001  •  Volume 17  •  Issue 1

The MTS Journal is the LEADING voice for Machinery and Technical Specialties valuers. Published by ASAʼs MTS Committee, the MTS Journal is written both for the appraiser who values equipment and for those who have a professional interest in the subject.
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Articles from this Issue

Editor's Corner

A special note from the Editor of ASA’s MTS Journal.
PAGE 2 Ray Moran, ASA

Chairman's Perspective

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 3 Gerry Huether, ASA

Useful Life and Residual Value for Appraisal Purposes

This article talks about the accounting standard that was recently proposed by the FASB: Accounting for Obligations Associated with the Retirement of Long-Lived Assets.
PAGE 4 John S. Ferguson, ASA

Valuation Issues in the QTE Leasing Market

This article highlights complications appraisers might experiences when performing qualified technological equipment valuations.
PAGE 9 Ken Kramer

An Approach to Appraising a Utility

This article dives deep into the 3 approaches to valuation.
PAGE 18 John S. Ferguson, ASA