MTS Journal

2006  •  Volume 22  •  Issue 4

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.
Download PDF

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 R. Lee Robinette

Average Prices of New Business Aircraft

This article presentes price indexes for new business aircraft.
PAGE 5 Dong W. Cho

The Truth About Fractional Aircraft Shares

Insights into why the need for credible advice is so important, and where to find it.
PAGE 15 Ken Dufour and Wade Young with comments by Carl Jamsens

FASB Releases Final Version of Fair Value Measurement (SFAS 157)

The Financial Accounting Standards Board ("FASB") has issued Statement of Financial Accounting Standards ("SFAS") 157 - Fair Value Measurement. Learn more.
PAGE 19 Douglas R. Krieser, ASA

MTS Governor's Report

Important information and updates from MTS Discipline Governors.
PAGE 29 Alan Iannacito

Appraising Clutter

Dealing with industrial mess is a matter of recognition, experience, and triage. Tips for when appraisers are asked to find value in clutter.
PAGE 30 Alan Iannacito, ASA

Depreciation Based on Observed Condition

This article is tailored to appraisal depreciation, focusing on the application of observed condition to the property of electric, gas, telecommunications and water utilities.
PAGE 36 John S. Ferguson ASA

A Case to Determine Lost Value for New Series Equipment

Insights into challenges an appraiser may consider before arriving at the appropriate value of equipment in the medical field, newest series.
PAGE 42 Jack Beckwith, ASA

What Does Your Report Say About You, Your Company, and the ASA?

Deeper look into the typical problems with appraisal reports.
PAGE 54 MTS Board of Examiners