MTS Journal

2004  •  Volume 20  •  Issue 3

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

A Short History of 'CAT' Type Tooling

The beginning and maybe the end of 'CAT' tooling.
PAGE 5 Harry J. Richardson, ASA and Barry Savage, ASA

Inventory Valuation

The purpose of this article is to discuss the consideration and impact of "Level of Trade" in the inventory valuation process.
PAGE 13 R. Lee Robinette, ASA

For What It's Worth - Spacecraft Appraisal

This article discusses appraising the types of crafts crafted for space.
PAGE 18 J. Michael Clarkson, ASA

An Analysis of Flaws in the Direct Capitalization Model Applied to Merchant Coal-fired Electric Generating Plants

This article shows that the assumption of infinite growth in the Direct Capitalization Model is invalid when applied to non-regulated industrial facilities, especially merchant coal-fired electric generating plants; and more.
PAGE 21 William S. Ingles

Value For Ad Valorem Tax

This article is influenced by the excellent writing in the Decision and Holding Order from the State Tax Commission of Missouri for Solar Press, Inc. vs. Larry White, Assessor, Perry County, Missouri, Appeal No. 00-77000. T
PAGE 30 Leslie H. Miles, Jr., ASA