MTS Journal

A special note from the Editor of ASA’s MTS Journal.

Important information and updates from MTS Discipline Governors.

Outcomes of an auction are based on the level of trade in which the auction participant deals.

An appraiser of mineral rights or interests in a property is faced with the same three approaches to valuation as with any other real estate appraisal exercise.

Should installation costs be depreciated? If the appraiser clearly separates the cost approach and the sales comparison approach, then the answer is yes and no respectively.

Increased attention for advanced specialty valuation education is on the rise due to the growing demand for accredited mining and mineral processing equipment appraisers. Enter ASA's Advanced Mining.

News from ASA’s Machinery and Technical Specialties Committee.

A synopsis of the purpose and the intent of the IVSC.

As 2016 draws to a close, This article reflects on the year in the used machinery market.

An insurance appraisal fulfills only three needs: independence, placement value data, and proof of loss preparedness. Differing levels and types of insurance appraisals fulfill each of these needs to differing degrees.

The FDIC does not define "rental value". This author discusses the need to develop a procedure for computing “Rental Value” which would satisfy the the Uniform Commercial Code and be consistent with the Uniform Appraisal Instructions to Appraisers.

In valuing assets for financial reporting purposes, it is critical to understand that Net Book Value (“NBV”) is NOT an appropriate measure of fair value for machinery & equipment (“M&E” or “Asset”) related to financial reporting.

This articles is an introduction to valuation in extractive industries and addresses 4 main topics - what is special about them; units of valuation; challenges in valuing a mineral company; and best practices and IVS for extractive industries.

In most cases, when purchasing a pre-owned aircraft, the buyer pays for a pre-purchase inspection to evaluate the condition of the aircraft. This article discusses what the buyer should do upon receipt of the inspection report?

An aircraft price guide can give you a broad range of potential values for your aircraft. Everything from the number of flight hours to the condition of the interior affect value. The one area that has a major impact on your aircraft value is the engine.

This article focusses on the Scope of Work disclosure for use within a Review Report.