MTS Journal

2005  •  Volume 21  •  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 Jack Beckwith, ASA

Chairman's Perspective

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

Florida Department of Revenue Holds Hearing on Proposed Modifications to Depreciation Tables

This article spotlights this public hearing seeking comment on a study of asset lives based upon Florida data as reported by various counties.
PAGE 5 Steven C. Tatro, ASA

Identifying and Measuring Economic Obsolescence with Underperforming Global Assets

This article talks about the increasing number of domestic corporations wanting to expand their operations to overseas markets, and the valuation issues associated with both financial reporting and tax related matters.
PAGE 6 Douglas R. Krieser, ASA and Marcus A. Ewald, CPA

Appraising Railcar Movers

A deeper look into valuations surrounding the railroad equipment.
PAGE 25 Edward D. Biggs III, ASA

Highest and Best Use for Personal Property

This article talks about the controversial subject 'Highest and Best Use' that is only referenced in Standard 7 and 8 of the Uniform Standards of Professional Appraisal Practice (USPAP).
PAGE 27 Les Miles