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DM&A tangible
asset valuation professionals have appraised assets across
a wide range of industries. Categories of fixed assets include
buildings and improvements, machinery and equipment, furniture
and fixtures, and other specialized assets.
Our expertise
ranges from complex manufacturing operations to retail businesses.
DM&A has been retained to perform asset appraisals for a variety
of
purposes,
including:
 Ad valorem
tax
Bankruptcy
Charitable
contributions
Eminent
domain proceedings
Estate
and gift tax
Financial
reporting
Financing
Insurance
Leasing
Liquidations
Mergers
and acquisitions
Purchase
cost allocation
S -Corporation
tax elections
Third-party
reimbursements
The standard
of value that we utilize in these matters depends upon the
purpose of the assignment and client requirements. Examples
include replacement cost new, original/historical cost, fair
market value, salvage value, and liquidation value. Our appraisers
assist clients in determining the appropriate standard of
value for each situation.
In performing
tangible asset appraisals, DM&A professionals prepare a complete
inventory of the assets at the business location. This inventory
includes a description of the assets as well as an analysis
of their age and condition. We then perform research into
the marketplace for each of the assets identified.
Our research
includes reference to a variety of publications, as well as
discussions with individuals knowledgeable about the marketplace
for these assets. DM&A maintains a sizeable library of data
regarding a wide range of assets, and our appraisers attend
auctions to observe current market transactions.
DM&A
appraisers are experienced in coordinating their work with
other appraisers on a given assignment. For example, we work
closely with real-property appraisers to avoid duplication
in the valuation of business assets.
Fixtures
and Equipment
DM&A
appraisers are well versed in California eminent domain laws
and standard procedures. Thus, we can provide both comprehensive
valuation reports and budgetary estimates for planning purposes.
Our appraisers typically value both improvements pertaining
to the realty and movable fixtures and equipment. The data
we provide is used for settlement negotiations and goodwill
loss calculations.
Our fixtures
and equipment specialists have experience in providing testimony,
both in depositions and court proceedings, regarding their
conclusions of value. In addition, we can provide litigation
support functions related to fixtures and equipment matters,
such as helping to formulate discovery requests, reviewing
other appraisals, and preparing direct and rebuttal testimony.
Due to
their experience in valuation of tangible assets for a variety
of purposes, DM&A's tangible asset appraisers, including Richard
Hodges and Michael Lacey,
can respond to a variety of client needs.
Upon request, DM&A will provide extensive listings of business
categories and specific business assets appraised by the tangible
assets department, as well as DM&A clients.
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