MTS Journal

2004  •  Volume 20  •  Issue 2

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 Jack Beckwith, ASA

Chairman's Perspective

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 3 Jack Washbourn, ASA

Typical Problems With Appraisal Reports

This article talks about the complications surrounding appraisal reports.
PAGE 6 Robert B. Podwalny, ASA

For What It's Worth - Dynamic Obsolescence

An in depth look into Dynamic Obsolescence.
PAGE 10 J. Michael Clarkson, ASA

Training The M&TS Appraiser

Lee's closing editor's article discussed the subject of training a machinery and equipment appraiser and it was his article that prompted the subject in this article.
PAGE 14 Jack J. Landesberg

The Business Enterprise Valuation Controversy: Intangible Value In Going Concerns

Important insights into a controversial topic.
PAGE 18 Dr. Charles Gilliland

The Used Car Business (and Values)

This article is about the author's attempting to turn his "Car Guy" interest into a money making side line to my appraisal business.
PAGE 24 H. Denis Neumann, ASA

Tangible Personal Property Tax Appeals: A Special Master's Perspective

A new perspective on Tangible Personal Property Tax Appeals.
PAGE 30 Steven C. Tatro

Depreciation of Installation Costs

This article talks about 7 of its key points.
PAGE 34 Raymond Springer