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# NorCal Valuation

Machinery & Equipment Appraisal Services for Attorneys, CPAs and BV Appraisers

## Sitemaps

- [XML Sitemap](https://www.norcalvaluation.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [Blog](https://www.norcalvaluation.com/blog/) - Follow our blog to learn more about equipment appraisal and how our services can help business owners, attorneys, CPAs, and business valuation professionals
- [ Food Truck Appraisals: What Drives Value & When a Desktop Appraisal Works  ](https://www.norcalvaluation.com/food-truck-appraisals-what-drives-value-when-a-desktop-appraisal-works/) - Need a food truck appraisal? NorCal Valuation provides credible desktop and inspection-based valuations for lenders, attorneys, CPAs, estates, and buyers.
- [Finding the Value of Restaurant Equipment](https://www.norcalvaluation.com/restaurant-equipment-appraiser-has-resturant-industry-background/) - Restaurant appraisal: It's about the equipment, not the location. A stainless steel prep station, for instance, has the same value whether it’s in a quick service drive-through, a full service linen-napkin restaurant, or a vinyl-boothed BBQ joint. And that value, these days, whether you’re looking at Orderly Liquidation Value or Fair Market Value in Continued Use, is remarkably low.
- [How to Read an Appraisal Report](https://www.norcalvaluation.com/how-to-read-an-equipment-appraisal-report/) - Some folks get their equipment appraisal reports and flip straight to the value amounts. And that’s fine -- it’s the final opinion of value, after all, that’s needed for most equipment appraisal purposes -- but that value amount doesn’t confirm whether or not you’ve gotten a useful and qualified report: a report that not only provides
- [Equipment Appraisal Reconciliation](https://www.norcalvaluation.com/reconciling-equipment-appraisal-values/) - Reconciliation is the final process for the equipment appraiser when more than one approach to value is used in an equipment valuation. That process involves reconciling the values from the separate approaches and resolving, if necessary, any differences in order to arrive at a final opinion of value. The question here is: “Why in the
- [Valuing California Farm Equipment in 2026: From General-Purpose Iron to AI-Enhanced Specialty Cultivators](https://www.norcalvaluation.com/valuing-california-farm-equipment-in-2026-from-general-purpose-iron-to-ai-enhanced-specialty-cultivators/) - How California farm equipment valuation differs across tractors, crop-specific specialty machinery, and AI-enhanced cultivators in 2026.
- [Fleet Equipment Mass Appraisal: Statistical Sampling  for Asset-Based Lenders](https://www.norcalvaluation.com/fleet-equipment-mass-appraisal-statistical-sampling-for-asset-based-lenders/) - Statistical sampling of vehicle fleets provides accurate, cost-effective, and defensible valuations for financial lenders.
- [Jack Young Inducted into ASA College of Fellows](https://www.norcalvaluation.com/jack-young-inducted-into-asa-college-of-fellows/) - Jack Young, FASA, CPA, MRICS, President of NorCal Valuation, inducted into the ASA College of Fellows, the highest honor awarded by the American Society of Appraisers.
- [3 Ways to Calculate Equipment Value, According to USPAP](https://www.norcalvaluation.com/3-ways-to-determine-equipment-value/) - Learn how industrial equipment value is determined using price comparables, cost and income approaches under USPAP standards.
- [Appraisal Review Standard of Care for Attorneys](https://www.norcalvaluation.com/appraisal-review-standard-of-care-for-attorneys/) - Appraisal review explained for attorneys: USPAP standard of care, credibility red flags, and a practical checklist to spot common appraisal report mistakes.
- [Appraising Plastics Industry Equipment](https://www.norcalvaluation.com/appraising-plastics-industry-equipment/) - Need a plastics machinery appraisal? NorCal Valuation appraises thermoforming machines and plastic processing equipment, including lines, tooling and molds.
- [Liquidation Values: Orderly or Forced?](https://www.norcalvaluation.com/liquidation-values-orderly-or-forced/) - What is Orderly Liquidation Value vs Forced Liquidation Value? Clear ASA definitions, real-world scenarios, and how premise of value impacts appraisals.
- [Valuing Specialty Equipment: Cost Approach](https://www.norcalvaluation.com/valuing-speciality-equipment-cost-approach/) - While equipment appraisal generally depends on Sales Comparison approach, researching an opinion of value takes an interesting turn when we appraise out-of-the-ordinary farm and manufacturing equipment. A California ASA explains the challenges and satisfaction of valuing one-of-a-kind, custom-designed & -built, just-for-our-shop/farm/assembly line creations using the Cost Approach.
- [Donating Equipment: Tax Benefits, Appraisal Requirements, and Why You Need an Accredited ASA Appraiser](https://www.norcalvaluation.com/donating-equipment-tax-benefits-appraisal-requirements-and-why-you-need-an-accredited-asa-appraiser/) - Equipment donation is a practical solution to unneeded assets. If the fair market value may exceed $5,000, contact an ASA equipment & machinery appraiser.
- [Jack Young is American Society of Appraisers 2021–2022 Appraiser of the Year](https://www.norcalvaluation.com/jack-young-named-american-society-of-appraisers-2021-2022-appraiser-of-the-year/) - Nominated by professional appraisal peers, affirmed by clients and colleagues, ASA appraisers of the year exemplify outstanding professionalism and excellence.
- [Finding the Best Equipment Appraiser](https://www.norcalvaluation.com/choose-your-equipment-appraiser-wisely/) - This article by Joe Santora, ASA, was published earlier this summer on Equipment Finance Advisor and subsequently on Joe's LinkedIn page, where I found it. I think you'll enjoy Joe's explanation of why choosing your equipment appraiser wisely is a critical step in the equipment finance process. Thanks, Joe, for granting permission to republish here! “You have
- [How to Get an Accurate Desktop Appraisal](https://www.norcalvaluation.com/3-diy-steps-desktop-appraisal/) - Desktop appraisals, or limited scope appraisals, aren't always cheaper or faster than the usual equipment appraisal, but -- as discussed in a previous post about desktop appraisals -- sometimes they're a reasonable choice given the circumstances. And if you and your appraiser agree that a desktop appraisal meets your needs, you'll be doing some of the
- [Case Study: Inventory Fire Loss](https://www.norcalvaluation.com/case-study-inventory-fire-loss/) - Appraising inventory is generally one of my least favorite assignments; in the case of fire loss, however, even a static inventory can become more interesting, if only because of its absence. Combined with an absence of appropriate record keeping, the process of valuing the lost stock takes us into a level of detective work that
- [Creamery Appraisal Review: A Deep Dive into the Numbers](https://www.norcalvaluation.com/creamery-appraisal-review-a-deep-dive-into-the-numbers/) - When determining the value of major assets, especially for large companies like a multi-product creamery, accuracy is everything. This case study uses alternative names for the entities involved; the appraisal and appraisal review details remain accurate. The case starts with an appraisal report received by Big Foot County tax assessor’s office, submitted in support of
- [Compelling Evidence for Property Tax Appeal](https://www.norcalvaluation.com/compelling-evidence-property-tax-appeal/) - A county Board of Equalization in Washington state recently examined one of my equipment appraisal reports in an on-going tax appeal case. The report had been originally submitted to the county assessor, who dismissed it, citing … the statement by the appraiser that the purpose of the appraisal is to assist with an ad valorem tax
- [What's Your Equipment Worth?](https://www.norcalvaluation.com/equipment-appraisal-whats-your-equipment-worth/) - How does a qualified equipment appraiser determine the value of the equipment on your farm, manufacturing facility, restaurant, recreational center, or production shop? Three approaches to value can be used in equipment appraisal--sales comparison, cost, and income; deciding which is most appropriate for your equipment is one of the equipment appraiser's important determinations whether appraising agricultural equipment, construction equipment, production or recreational use equipment or other business assets.
- [How Depreciation Affects Appraisal Values](https://www.norcalvaluation.com/equipment-appraisal-depreciation/) - So an accountant and an equipment appraiser walked into a bar … the punchline would refer to a misunderstanding about depreciation, but depreciation in equipment appraisals is no joke. Mention depreciation to an accountant and the first thing that comes to mind is the depreciation schedule, whereby the value of fixed assets are reduced annually
- [Valuation & Appraisal Review: Commonalities in IVS and USPAP ](https://www.norcalvaluation.com/valuation-appraisal-review-commonalities-in-ivs-and-uspap/) - In 2018, The Appraisal Foundation published A Bridge from USPAP to IVS. Targeted primarily to appraisers already familiar with USPAP, it's an invaluable and concise resource for producing appraisals in compliance with International Valuation Standards (IVS). The introduction reminds readers that the standards are "more similar than different:" Many differences in the standards are superficial
- [Valuing Walnut Processing Equipment in a Down Market](https://www.norcalvaluation.com/valuing-walnut-processing-equipment-in-a-down-market/) - I’ve appraised a number of walnut processing faculties in the past few years, some for California Section 2000 shareholder disputes, others for IRS gift and estate tax, and one outcome has been consistent: the value of walnut processing equipment is not what it was. These current low values are mostly due to two intertwined factors:
- [ASA elects Jack Young as First ARM Discipline Governor](https://www.norcalvaluation.com/asa-elects-jack-young-as-first-arm-discipline-governor/) - It's a huge honor to be elected by my peers as the first discipline governor to represent #ASAARM. The ASA Newsroom created a press release highlighting the positive growth of the Appraisal Review and Management discipline that made this position possible. I've provided the entire article from he ASA Appraiser Newsroom in this post. ASA Elects
- [Valuation Terms: Clarifying Purpose and Intended Use](https://www.norcalvaluation.com/valuation-terms-clarifying-purpose-and-intended-use/) - Ever felt confused about the appraisal / valuation terms "purpose" and the "intended use"? Join the club! The difficulty is historical. The Uniform Standards of Professional Appraisal Practice (USPAP) officially re-purposed the turn "purpose" in the 2005 edition, explaining that Edits were made throughout the document [USPAP] regarding the term purpose, due to its varied
- [Stabilization of Value: Expanding the Appraisal Lexicon](https://www.norcalvaluation.com/stabilization-of-value-expanding-the-appraisal-lexicon/) - In many of my appraisals, particularly for used in litigation, I'm frequently asked to justify the opinion of value for equipment that has outlived its expected life. Part of the general confusion can be attributed to the common misunderstanding between an accounting depreciation schedule and the practical value of machinery or equipment, including the oversimplification
- [Busch's Standards: Recipe for Reality, Thoughts on Chapter 1](https://www.norcalvaluation.com/buschs-standards-recipe-for-reality-thoughts-on-chapter-1/) - Lawrence Busch’s Standards: Recipes for Reality covers the subject of standards in considerably more complexity than was really necessary for our purposes: developing a section on standards for appraisal review classes. As early as the introduction we found what the class needed, but by then I was already captivated by his premise that standards shape
- [3 Red Flags in Machinery & Equipment Appraisal Reports](https://www.norcalvaluation.com/3-big-problems-in-machinery-equipment-appraisals/) - I recently submitted a few examples of Machinery & Equipment Review problems–along with a sample review report–to an overseas valuation organization that's putting together an in-house manual for its members. What's interesting to me is that although this organization follows International Valuation Standards (IVS) instead of USPAP, has a very different equipment market than we
- [Appraisal Review Rebuttal Report for Business Litigation: Shareholder Dispute](https://www.norcalvaluation.com/appraisal-review-rebuttal-report-for-business-litigation-shareholder-dispute/) - In business litigation, accurate machinery and equipment valuations supported by evidence and logic are crucial, particularly in cases involving complex shareholder disputes over machinery, equipment, or other business assets. Whether for partnership disputes or buyouts, equipment valuations are expected to provide information needed to determine fair financial outcomes. In many cases, however, machinery and equipment
- [Case Study: Functional Obsolescence in Glass Coating Equipment](https://www.norcalvaluation.com/case-study-functional-obsolescence-in-glass-coating-equipment/) - Functional obsolescence took center stage in a recent property tax appeal situation. In particular, we analyzed how the development of new technology influences the value of older, less advanced equipment­–in this case, glass coating machines–and how the resulting loss of value due to functional obsolescence is calculated according to best practices, or valuation standard of
- [Considering Installation Costs in Valuations](https://www.norcalvaluation.com/valuing-equipment-installation/) - Installation costs are one of the variables in equipment appraisal so let's look at two valid reasons an equipment appraisal might not include installation values. The most obvious reason an equipment appraisal might not address installation costs is that a great variety of equipment doesn’t have any associated installation costs. Installation costs include freight, delivery,
- [Case Study: Equipment Appraisal without Evidence – A Reviewer’s Perspective for Attorneys](https://www.norcalvaluation.com/case-study-equipment-appraisal-without-evidence-a-reviewers-perspective-for-attorneys/) - In a fire damage litigation case of vehicles and material handling equipment — including a number of specialized reach lift stackers — at a major port, I came on board to review an appraisal report entered into evidence by the insurance company of the firm deemed responsible for the fire. In this case, as in
- [New ASA ARM at NorCal Valuation](https://www.norcalvaluation.com/new-asa-at-norcal-valuation/) - Jo Crescent, NorCal Valuation’s operations manager and co-owner, earned her ASA in Appraisal Review and Management (ARM) in January. In addition to full ARM accreditation, the American Society of Appraisers offers two other options for those interested in ARM: a discipline-specific specialty designation for current Accredited Senior Appraisers in its other disciplines and an ARM
- [American Society of Appraisers Election Results](https://www.norcalvaluation.com/american-society-of-appraisers-election-results/) - American Society of Appraisers members elect new slate of officials. Locally, Sacramento Equipment Appraiser Jack Young elected to Vice-president of ASA NorCal chapter.
- [USPAP 2012-2013](https://www.norcalvaluation.com/uspap-2012-2013-free-download-available/) - UPDATE, March 8, 2012: We got a call this morning from the fine folks at the Appraisal Foundation asking us to remove the link to the free Gold app USPAP publication originally included in this blog, so you will not be able to click through to that. The flip book link was allowed to stay.
- [The Role of Levels of Trade in Appraisals](https://www.norcalvaluation.com/appraising-machinery-and-equipment-its-all-about-levels-of-trade/) - Equipment appraisals for different reasons may yield different bottom-line values, depending on the level of trade used by your equipment appraiser. USPAP regulations require that an appraisal report “identify the type and definition of value.” Learn more about it!
- [When to Worry About the Accuracy of Your Appraisal](https://www.norcalvaluation.com/appraisal-review-fait-accompli-reports/) - An appraisal review or expert rebuttal report is a good choice whenever you feel confused about the methodology used in an equipment appraisal report or uneasy about the qualifications of the equipment appraiser. This could be a report you originally contracted for – or it could be an equipment appraisal report you’ve received from another
- [The Financial Risks of Flawed Appraisals](https://www.norcalvaluation.com/appraisal-review-financial-risk/) - A previous post introduced the five qualities of a credible appraisal, and in a perfect world, the equipment appraisal report you're basing financial decisions on would always adequately address those USPAP-specified qualities. The fact is though, that in this imperfect world many equipment appraisal reports don't meet the basic requirements of completeness, accuracy, adequacy, relevance,
- [Appraisals for Ad Valorem Tax Appeals](https://www.norcalvaluation.com/equipment-appraisals-for-ad-valorem-tax-appeals/) - Considering an ad valorem tax appeal for your business? Business owners who provide independent equipment values researched by experienced, qualified equipment appraisers are more successful in their tax appeal. Whether negotiating assessed values with the county property appraiser or in a value adjustment board hearing, a taxpayer who's prepared with a USPAP equipment appraisal review has a better chance of
- [15 Most Common Appraisal Report Mistakes](https://www.norcalvaluation.com/15-common-appraisal-report-mistakes/) - Appraisal review isn’t just for appraisers. While attorneys and CPAs may be best served by hiring a trained reviewer for questionable appraisals, they can do an initial pass using a quick checklist of a handful of common appraisal report mistakes. We discuss these errors in great detail in the ARM accreditation classes offered by ASA
- [Gauging Competency in Appraisal Review](https://www.norcalvaluation.com/gauging-competency-appraisal-review/) - While gauging competency in appraisal review is similar to using a limit gauge in order to determine whether a part is within prescribed limits of tolerance, it’s not, of course, that simple. An appraiser’s competency depends on a number of factors, ranging from experience with the equipment and its market to the intended use of
- [Appraisal Review: Determining Whether an Appraisal is Credible](https://www.norcalvaluation.com/appraisal-review-raising-the-bar/) - Appraisal review raises the bar on appraisal reports by providing professional, expert review of how well the report aligns with standards of appraisal practice, including the ability of the intended user to understand the report. Appraisal review, as discussed in a previous post, is a standardized methodology that provides guidelines for adjudging the overall quality of
- [The Difference Between an Appraisal and an Appraisal Review](https://www.norcalvaluation.com/appraisal-review-standards-methods/) - When clients call our office asking for an equipment appraisal review, I’ve found it’s important to ask them the purpose of the appraisal review. That quickly opens up the discussion about what an equipment appraisal review is and is not. And believe me, not everyone understands the difference between an appraisal (a quantitative analysis) and
- [Risk Management with Appraisal Review](https://www.norcalvaluation.com/risk-management-with-appraisal-review/) - ASA Newsroom recently interviewed me about “Managing Risk with Appraisal Review,” a topic I addressed in a recent article published in the ASA ARM E-Journal™. The interview touches on the critically important role appraisal review and expert rebuttal contributes to risk management and mitigation for many clients/users of appraisal services, including attorneys, bankers & lessors,
- [Streamline Business Dissolutions with Shared Appraisal Expert](https://www.norcalvaluation.com/streamline-business-dissolutions-with-shared-appraisal-expert/) - Shareholder and business partner dissolutions occur for a multitude of reasons, including disputes. Examples of dispute situations include a shareholder mishandling corporate information, a partner acting inappropriately, or a personality conflict among shareholders. In business disputes of this kind, a business valuation (BV) is the simplest and most cost-effective way to determine the value of
- [Equipment Appraisal and CARB Diesel Risk Reduction Plan](https://www.norcalvaluation.com/equipment-appraisal-and-carb-diesel-risk-reduction-plan/) - Equipment Appraiser discusses California Air Resources Board diesel regulation plans: the background, the current situation, and possible future implications, and what it all might mean today in equipment appraisals.
- [ACF CARB Regulations & Vehicle Values](https://www.norcalvaluation.com/acf-carb-regulations-vehicle-values/) - ACF: The next appraisal chapter in the continuing fleet emission technology story The California Advanced Clean Fleets regulation intends to convert nearly 30% of the medium- and heavy-duty fleet vehicles operating in the state—including 100% of drayage vehicles—to zero-emission vehicles (ZEVs). Equipment appraisers need to be aware of vehicle categories affected, technology hurdles that must
- [Eminent Domain: Processing & Manufacturing Facilities](https://www.norcalvaluation.com/increased-eminent-domain-activity/) - Eminent domain cases involving commercial industrial facilities benefit from appraisals of equipment and machinery along with associated assets and costs.
- [Proposed Update of Valuation Terms](https://www.norcalvaluation.com/64-2/) - American Society of Appraisers proposes new Definitions of Value as approved by the Machinery and Equipment Committee and American Society of Appraisers Board of Govenors. In particular, the Fair Market Value in Continued Use definition has been expanded to break out two different approaches to future earnings: Continued Use with Assumed Earnings v Continued Use with an Earning Analysis. Please bear in mind as you read that none of these definitions have been officially accepted and some of the definitions are still being discussed.
- [Musings During a Trip to San Jose](https://www.norcalvaluation.com/san-jose-equipment-appraisals-the-jet-age/) - Back in the San Jose area late last month, this time inspecting construction equipment for a family law appraisal. We’ve done so much equipment appraisal work in the San Jose area that it’s almost like going home! The October weather, of course, was perfect, as is to be expected in Santa Clara County. Driving through
- [Appraiser on Pinterest](https://www.norcalvaluation.com/equipment-appraiser-on-pinterest/) - After receiving an email today promising to teach me all the secrets of using Pinterest to build my equipment appraisal business, I thought I’d pop over (to Pinterest, not the offered $395 webinar) and see what all the fuss is about. Boy, was I surprised to find not only a John Deere page, but also
- [Tax Appeals, Family Law, and Other Reasons to Get an Appraisal](https://www.norcalvaluation.com/when-will-you-need-an-equipment-appraisal/) - Reasons for equipment appraisals are varied and multiple, as we discover each time we answer the phone here at our equipment appraisal office in the Sacramento Valley. Will the appraisal be used in a Redding trucking company's attempt to settle a loss claim with an insurance company, to resolve a family law matter concerning a
- [Case Studies: Food Processing Equipment](https://www.norcalvaluation.com/case-studies-food-processing-equipment/) - Food and beverage processing equipment isn’t like the equipment in other manufacturing plants. Lubrication is different. Sanitation is on-going. And usage cycles vary — not only from facility to facility, but often within individual facilities, often depending on the agricultural cycle. And awareness of equipment usage cycles is essential for an accurate appraisal. Why? Usage
- [Valuing Recycling Equipment: Case Study](https://www.norcalvaluation.com/recycling-equipment-case-study/) - Considering obsolescence for recycling equipment Following the most recent transfer of ownership, an expansive multi-generational waste management and recycling corporation in central California needed a business valuation for gift tax return. While a business valuation can be performed without an equipment valuation, in the case of machinery-heavy industries, the prudent option is to involve
- [Scope of Work for Appraisals](https://www.norcalvaluation.com/equipment-appraisal-scope-of-work/) - As an equipment appraiser, I can verify that defining the scope of work is a critical first step in any appraisal process. Even before quoting a price on an equipment appraisal, we need to closely define our scope of work. Scope of work is defined by our friends at USPAP (Uniform Standards of Professional Appraisal Practice) as
- [Drought and its Impact on Valuing Agricultural Equipment](https://www.norcalvaluation.com/drought-agriculture-equipment-appraisal/) - Several equipment appraisal report clients have recently asked me to include information on California’s on-going drought conditions and how current and continuing conditions might affect the value of the equipment appraised. It’s an interesting situation for an equipment appraiser to be in. As a rule, equipment appraisal reports state that the opinion of value provided
- [Appraising Hotel Equipment for the Holidays](https://www.norcalvaluation.com/hospitality-equipment-appraisals-for-the-holidays/) - Equipment appraising over the holidays? More fun than you’d think! Not only do we love our work, of course, but we got a great unexpected assignment that couldn’t wait. So instead of decking the halls, we celebrated by packing laptops, clipboards, measuring tape, and mechanical pencils into our intrepid travel office and driving through the
- [Jack Young Has Earned Accredited Senior Appraiser (ASA) Status](https://www.norcalvaluation.com/local-asa-accredited-senior-appraiser-unites-accounting-appraisal-acumen/) - Northern California equipment appraiser accredited with international appraisal organization
- [Sacramento Appraiser on Vacation: No Busman's Holiday](https://www.norcalvaluation.com/equipment-appraiser-vacation/) - Sacramento equipment appraiser shuts down his office to roam the Sierra high country for two weeks; pictures available on the NorCalValuation Picassa website.
- [Rice Harvesters in the Sacramento Valley](https://www.norcalvaluation.com/rice-harvest-in-the-sacramento-valley/) - Rice harvest is underway! As usual, there's concern about the weather, but harvest started last month with the early maturing varieties and will continue right into November. It's fun to see all the videos of rice harvesting rolling onto the internet. Most of those videos are from the Sacramento Valley, where most of the rice
- [Spray Dry Technology: Atomizers and Evaporators](https://www.norcalvaluation.com/spray-dry-technology-atomizers-and-evaporators/) - We regularly appraise food processing plants, and one constant is that they are all fascinating. From the basics of rice and almond processing, the specialty equipment of row-crop packaging and winemaking, to the intricacies of legacy facilities, I remain amazed by the technology. When I was hired by a CPA to appraise his client’s evaporation
- [Purchase Price Allocation Appraisals](https://www.norcalvaluation.com/equipment-appraisals-for-purchase-price-allocation/) - When CPA firms need appraisals for financial reporting purposes, it's often related to business combinations. Appraisals for business combinations are most commonly needed when one business entirely gains a controlling interest over another. At that point, the purchase price allocated on the books needs to be split out, with specific amounts allocated to inventory, land,
- [Appraisals along the Central Coast](https://www.norcalvaluation.com/equipment-appraisals-along-the-central-coast/) - What was this equipment appraiser thankful for in November? I got to spend most of Thanksgiving week working in & enjoying California's Central Coast, focused on an inspection of a manufacturing concern for tax estate purposes in the Salinas Valley area and one very long day of ASA meetings in Costa Mesa. The non-work related part?
- [Estate Appraisals Often Require Accredited Machinery Appraisers](https://www.norcalvaluation.com/estate-appraisals-and-equipment-appraisers/) - What do equipment appraisers have to do with estate planning? That’s a good question and one I had to answer at length recently when applying for membership in an estate planning organization. The fact is, some of our largest equipment appraisal assignments are typically estate and or gift appraisals and about 30%-40% of our entire
- [Tax-Related Appraisals: Section 6701 & Circular 230](https://www.norcalvaluation.com/tax-related-appraisals-section-6701-circular-230/) - This is the second half of an article on the consequences of the Internal Revenue Service's new and significant enforcement initiatives that specifically target abusive tax-related appraisals and the individuals who prepare them. Read the first half here in a previous post. Authors are Jay Fishman, FASA, Business Valuation Review Editor and Chairman of the
- [IRS Targets Abusive Tax-Related Appraisals](https://www.norcalvaluation.com/irs-targets-abusive-tax-related-appraisals/) - I thought I'd pass along some information about the IRS strategy for Estate Tax Returns and their related appraisal. The moral of the story is to hire a qualified appraiser and save a lot of trouble. Because this article is so long, I’ve broken it into 2 separate posts. The second half will post next
- [Case Study: Asset Lists, Inspection & the General Ledger](https://www.norcalvaluation.com/case-study-asset-lists-inspection-general-ledger/) - We’re currently working with a speciality harvesting equipment appraisal in the Salinas area and have been working with the client to compile an asset list for the upcoming equipment inspection. Several conversations and email exchanges regarding how to compile an effective equipment list – in conjunction with some recent interesting inspection experiences – have freshly
- [Maxxforce Engines: Appraising Value for Litigation](https://www.norcalvaluation.com/maxxforce-engines-appraising-value-litigation/) - Update: In January 2020, the Navistar MaxxForce engine class-action settlement finalized at $135 million. We are not available to appraise individual trucks. We suggest owner/operators find an attorney to assist with individual claims. In 2017 an Arkansas trucking company became the latest to file a complaint against Navistar in federal court, arising out of the
- [Lightening Complex: Fire Insurance Claims](https://www.norcalvaluation.com/lightening-complex-fire-insurance-claims/) - The LNU, CZU, and SCU wildfire complexes and the River Fire in the Monterey area are ravaging California. In our area (LNU), many friends and neighbors have been evacuated; across the state, so many people have lost homes and businesses. Our hearts go out to everyone affected and we hope that these fires will be
- [Throwback Thursday: Campbell’s Sacramento Legacy](https://www.norcalvaluation.com/throwback-thursday-campbells-sacramento-legacy/) - In 2014, I walked into the old Campbell’s Soup plant in south Sacramento with a camera, clipboard, a pad of paper, a limited asset list, and noted appraiser Bob Podwalny. Our assignment was a retrospective 2013 property tax appraisal. Comstock’s article about the facility's redevelopment references the plant as one of the “oldest and most Appraising legacy food processing facilities reminds us that – to take Leo Tolstoy a little out of context – each legacy facility is old-fashioned in its own way.
- [ASA To Resume Pre-Pandemic Global Expansion Efforts](https://www.norcalvaluation.com/asa-to-resume-pre-pandemic-global-expansion-efforts/) - SOURCE American Society of Appraisers – ASAReston VA, July 9, 2021 / PRNewswire ASA announces plan to resume pre-pandemic global expansion efforts, continuing to build strategic partnerships with international professional assessment organizations (OPVs). Such connections with like-minded organizations and like-minded organizations will help build global public trust of members and the evaluation profession through upholding
- [Successful Acquisitions include Equipment Appraisals](https://www.norcalvaluation.com/successful-acquisitions-include-equipment-appraisals/) - Mergers and acquisitions need a professional, industry-specific equipment appraisal, the results of which probably will be surprising to many.
- [Family Law & Litigation Q&A in Healdsburg, May 21, 2018](https://www.norcalvaluation.com/family-law-litigation-qa-healdsburg-may-21-2018/) - We're hosting a Q&A about equipment appraisals for litigation and family law in Healdsburg on Monday, May 21, 2018. If you're in the area, we hope you'll join us. For more information or to register for the event, click here Please visit our Attorney Support page to learn more about our services for the legal community.
- [Equipment Depreciation: Discount for Ownership](https://www.norcalvaluation.com/equipment-depreciation-discount-for-ownership/) - Calculating accurate deprecation for equipment values is critical; explaining how that depreciation was calculated is just as important, especially for litigation cases, property tax appeals or purchase price allocation situations. Equipment can lose value in any of the three standards areas: physical depreciation, functional obsolescence, and economic obsolescence. In some valuation situations, the loss of value
- [Case Study: Purchase Price Allocation for a Legacy Food Processing Facility](https://www.norcalvaluation.com/case-study-purchase-price-allocation-for-a-legacy-food-processing-facility/) - In an equipment appraisal for financial reporting purposes, the initial rough numbers were almost twice the purchase price. Because the enterprise had been on the market for a number of years and the purchase was an arm’s length transaction, that big difference between the preliminary calculation and the purchase price didn’t make sense ... until
- [Appraisal Review Risks and Rewards](https://www.norcalvaluation.com/appraisal-review-risks-and-rewards/) - The American Society of Appraisers recently posted an excellent discussion of appraisal review practice by our ARM colleague Mark Penny, ASA, ARM-BV, BV-IA. Mark's article is primarily for appraisers who perform review work or are interested in doing so. It’s also an interesting read for those who might need an appraisal review. Lawyers often need
- [Financial Reporting Appraisals: Acquisition Accounting](https://www.norcalvaluation.com/financial-reporting-appraisals-acquisition-accounting/) - One of my favorite accounting professors, Dr. Larry Watkins, PhD, CPA, retired last year from Northern Arizona University, where I took many accounting courses before finishing up & graduating from Arizona St University in Tempe. In the years after I got my ASA and before he retired, we got together a few times for what Appraisals for fair value and business acquisition must be useful for the's involved in the process. As a CPA and a KPMG audit department alumni, I have a good understanding of IFRS and FASB Financial Reporting Standards. CPAs, CFOs and audit firms depend on our equipment appraisals for a variety of financial accounting uses, particularly purchase price allocations, fresh start accounting and mark to market valuations. I
- [Opening up Restricted Reports](https://www.norcalvaluation.com/opening-up-restricted-reports/) - This past year we did a number of Restricted appraisal reports. All of them were for business owners, of course, and mostly for buy/sell/exchange scenarios. One was a manufacturing facility to be transferred from a retiring father to his in-charge son; another was a food processing plant for the purpose of assisting with an internal
- [Case Study: Lowering Property Tax Costs on Wine Tanks](https://www.norcalvaluation.com/case-study-lowering-property-tax-costs-on-wine-tanks/) - A California client, one of the oldest continuously operated family-owned wineries in the country, wanted to review their equipment values with an eye toward possible property tax appeal. Including in the holdings were tanks, bottling equipment, support machinery and equipment including forklifts and wastewater systems, agricultural equipment, restaurant equipment and, of course, office and administrative
- [Appraisals in the Time of Pandemic](https://www.norcalvaluation.com/appraisals-in-the-time-of-pandemic/) - The evening of March 12, we were on a mostly empty flight back from Pittsburgh, PA where we’d spent 4 days inspecting a chain of grocery stores for a buy/sell agreement. The TP and hand sanitizer sweep began while we were there, as the Allegheny County Health Department confirmed COVID-19 cases in the area. On March 13, as you may remember, a
- [Equipment Fire Loss: Compiling a List for Insurance Claims](https://www.norcalvaluation.com/equipment-fire-loss-event-compiling-list-insurance-claims/) - Compiling a List for Insurance Claims Devastating fires in the Napa, Sonoma and Santa Rosa areas have burned thousands of homes, businesses, and other structures. In the wake of the damage, fire loss claims are inevitable. It’s not always an easy process to assess what’s been lost, especially in the midst of sometimes overwhelming grief
- [What to Expect During an Equipment Appraisal](https://www.norcalvaluation.com/what-to-expect-during-an-equipment-appraisal/) - Equipment appraisals for your business follow certain steps, whether for SBA loans, buying or selling, expansion, insurance coverage, or future strategic growth planning. Be prepared! From initial contact to finished report, this post lets you know what to expect and what to provide when having your equipment and machinery appraised by a qualified USPAP equipment appraiser. Equipment appraisals generally include 4 foundational stages: Asset List, Inspection, Research, and Reporting. While the inspection can be skipped under some circumstances. the other 3 are critical to the success of an appraisal for any reason, including litigation, financial reporting, family law, and insurance coverage.
- [State Board of Equalization Equipment Appraisal Presentation](https://www.norcalvaluation.com/state-board-of-equalization-equipment-appraisal-presentation/) - Listen to an explanation of how physical deterioration, functional, and economic obsolescence affect the valuation of personal property and why any conclusion of value derived by using the assessor’s schedules must be reconciled to the market in order to reflect actual value
- [The Difference Between Value and Price](https://www.norcalvaluation.com/equipment-appraisals-value-v-price/) - The purpose of an equipment appraisal drives the definition of value. For instance, when a Sacramento bank requests an appraisal of heavy equipment owned by a construction business in West Sacramento for the purposes of a collateral loan, we are likely to use Orderly Liquidation Value because that would give the lender the most accurate
- [Appraising Recycling Equipment](https://www.norcalvaluation.com/recycling-equipment-equipment-appraisers/) - Recycling equipment appraisals are more and more common as the recycling facilities industry continues to grow. According to a recent study released by waste360, this industry has grown at an annual rate of 3.3% in the years since 2008, despite a slump in prices for recycled commodities during the recession. The EPA compartmentalizes recyclable material
- [Why You Need a Qualified Appraiser](https://www.norcalvaluation.com/certified-equipment-appraiser-who-needs-one/) - Why your machinery and equipment appraiser must be an unbiased trained and knowledgeable professional who provides a report supporting an impartial opinion of value based on expert knowledge, adjusted comps and market research, in line with USPAP guidelines, ethics and appraisal procedures.
- [Stories of Value: Appraisal Podcast from ASA](https://www.norcalvaluation.com/stories-of-value-appraisal-podcast-from-asa/) - The American Society of Appraisers (ASA) released an interview with me for the fourth episode of their new podcast ASA Stories of Value. While appraisers do maintain confidentiality regarding clients and valuations, some stories are worth sharing. This appraisal podcast takes a look at the human side of the appraisal profession. Interviews with industry leaders
- [Important Definitions of Value for Machinery and Equipment](https://www.norcalvaluation.com/premises-of-value-aka-levels-of-trade/) - Premise of Value, aka Levels of Trade, is a critical aspect of Machinery and Equipment Appraisals. To help distinquish different premises of value for movable assets, the American Society of Appraisers provides definitions in the publication Valuing Machinery and Equipment, 2000.
- [Regional Appraiser: National Professional Community](https://www.norcalvaluation.com/sacramento-equipment-appraiser-offers-mor/) - How professional association resources expand resources of Sacramento equipment appraiser
- [Qualified Appraisers, ASA & the IRS](https://www.norcalvaluation.com/qualified-appraisers-asa-the-irs/) - An explanation of IRS standards for qualified appraisers, written by NorCal ASA president Bob Lentz, originally published in the Sept 2010 newletter for the NorCal ASA chapter.
- [Use a Shared Expert for Appraising Equipment During a Divorce](https://www.norcalvaluation.com/shared-expert-in-divorce-equipment-appraisals/) - A recent equipment appraisal asignment emphasized again the importance of using one shared appraiser for both parties in a marital dissolution – also known as a divorce. Just last week, a scheduled inspection for a manufacturing equipment appraisal had to be cancelled until further notice. A party in the divorce proceedings had taken a good look
- [Simplify Legal Matters with Shared Experts](https://www.norcalvaluation.com/simplify-legal-matters-with-shared-experts/) - Sharing a machinery and equipment appraiser in a legal conflict is an effective way to reduce costs and discord. Shared experts is common in legal proceedings concerning issues like mergers and collateral lending and it's useful for family law cases as well. Deciding to share an equipment appraiser benefits parties on both sides of a
- [ASA International Appraisers Conference 2019](https://www.norcalvaluation.com/asa-international-appraisers-conference-2019/) - At this year’s ASA 2019 Advanced Business Valuation & International Appraisers Conference, Appraisal Review & Management (ARM) is sponsoring some great presentations. I worked with attorney Angela Somers on a complicated case that recently settled, and I’m especially excited to hear her presentation on Valuation in Litigation: Destruction of the Company Damages. Other presentations from ARM How to Have More Influence
- [Working with Dan: Honesty, Integrity & Generosity](https://www.norcalvaluation.com/working-with-dan-honesty-integrity-generosity/) - This is the "auld lang syne" time of year and in honor of that, I'd like to share a little essay of mine that was recently published in the Macon newspaper about my first boss, Dan Hamilton. Dan, who still lives in that area, called me right up when his friends found the article in the paper! It's always
- [BV Review Journal Publishes Appraisal Review Article](https://www.norcalvaluation.com/bv-review-journal-publishes-appraisal-review-article/) - A recent article in the Business Valuation Review publication focuses on these questions while also addressing the qualities that determine credibility of an appraisal, the importance of focusing on the appraisal under review rather than the appraiser who produced it, and the importance of appraisal review education for all appraisers who perform reviews. I was
- [Factors in Appraising for Fire Loss or Theft](https://www.norcalvaluation.com/factors-in-appraising-for-fire-loss-or-theft/) - How do we appraise equipment that’s been destroyed or stolen? Of course we hope for good records — photos, equipment lists, maintenance records — but rarely are those available. Often whatever records might have existed have been lost in the same fire that destroyed the equipment. In most of the fire cases we’ve been called
- [6 Tips for Divorces with Equipment Appraisals](https://www.norcalvaluation.com/6-tips-divorces-equipment-appraisals/) - Divorce is never easy. If your divorce involves a business, it's even more complex. We’ve worked with many attorneys and business owners to provide appraisals for divorces, some more amiable than others. One thing that all of these situations have in common is that by the time our appraisal firm is called in, the divorce
- [Creating an Asset List for Appraisals](https://www.norcalvaluation.com/equipment-appraisal-list-essentials/) - When you or a client need an equipment appraisal, the first step should be generating an asset list. Not just "oh, we have a lot of construction equipment," but a solid, comprehensive asset list. Why is this? Because when you call an equipment appraiser to get a quote and timing, the first thing an experienced
- [Rest in Peace: Robert Podwalney, FASA & Life Member](https://www.norcalvaluation.com/rest-peace-robert-podwalney-fasa-life-member/) - Robert Podwalny, FASA and Life Member, passed away on April 16, 2018, at age 74 after a lengthy ordeal with cancer. He is survived by his wife Linda, sons Robert & Daniel, and his sister Alexandra, grandchildren Kayla, Evan, Emma, Lili and Lincoln, as well as many nieces, and nephews. You can read more about his
- [Review of Finders Keepers, A Tale of Archeological Plunder and Obsession, by Craig Childs](https://www.norcalvaluation.com/review-of-finders-keepers-a-tale-of-archeological-plunder-and-obsession-by-craig-childs/) - A book review of Craig Child's new book, Finders Keepers, A Tale of Archeological Plunder and Obsession by a California equipment appraiser who grew up among artifacts in the mid-60s Phoenix, AZ, desert.
- [Appraising Restaurant Equipment: What's Real Property?](https://www.norcalvaluation.com/restaurant-equipment-appraisals-whats-real-property/) - Appraising restaurant equipment often begs the question of which equipment is personal property — and should be valued for the purposes of the appraisal — or real property — as in, part of the real estate. While most folks have never considered whether a walk-in cooler, for example, is equipment or real estate, that's a question
- [How to Value a Restaurant](https://www.norcalvaluation.com/restaurant-business-valuations-tangible-assets-good-will/) - Equipment appraisals are just one part of a business valuation. In this guest blog, my CalCPA colleague Tom Collins takes us beyond restaurant equipment appraisals into the world of restaurant business valuation. Tom is a Sacramento CPA who specializes in business valuation and forensic accounting. To learn more about his services, and read some of his
- [What Does the Future Hold for Construction Equipment Values?](https://www.norcalvaluation.com/construction-equipment-values-2013-14/) - As a construction equipment appraiser, I’ve been watching values for for construction equipment rise, and that’s true whatever the reason for the equipment appraisal might be. Generally, construction equipment appraisals are for the purposes of collateral loans or due diligence for buy/sell negotiations, but this year we’ve also provided construction equipment appraisal reports for family
- [Wildland Fire Litigation Conference: A Report](https://www.norcalvaluation.com/wildland-fire-litigation-conference-report/) - Several years ago while serving as equipment appraisal expert witness for the Ophir Fire, I discovered the Wildland Fire Litigation Conference and put it on my appraisal bucket list. Just this year, my schedule finally allowed me to attend the conference. In the intervening years, I’ve done many equipment appraisals related to insurance loss claims,
- [Appraisals for Insurance Purposes: Replacement & Reproduction Values](https://www.norcalvaluation.com/replacement-reproduction-values-insurance-purposes/) - Appraisals for Insurance Reasons? Newly proposed updates to official Definitions of Values from the Machinery and Technical Specialities branch of the ASA include changes to the definitions of Reproduction Cost New & Replacement Cost New as they relate the the insurance industry. Please bear in mind as you read that none of these definitions have been officially accepted and some of the definitions are still being discussed.
- [Equipment Appraisals for Insurance Claims](https://www.norcalvaluation.com/equipment-appraisals-for-insurance-claims/) - Equipment appraisals for insurance claims come in two categories: the equipment owner may need an equipment appraisal to engage with the insurance company, or an insurance company may request an equipment appraisal for fulfilling a filed claim. In both of these cases, standard operating procedure is to call the equipment appraiser after the damage has
- [Are Your Wine Tanks Excessively Taxed?](https://www.norcalvaluation.com/wine-tanks-excessively-taxed/) - What would you think if I told you that the value of wine tanks increases annually? That the longer you use them the more they're worth? You’d think I was out of my mind! It just doesn't sound reasonable, does it? How can it be possible that the value of equipment as standard as wine
- [Deconstructing Daubert on the Art of Appraisal](https://www.norcalvaluation.com/deconstructing-daubert-art-appraisal/) - Appraisers frequently refer to what they do as an "art." And in fact, the word “art” features prominently in the title of a book on appraisal review published by a major appraisal organization. But the practice of referring to appraisals and appraisal review as an "art" can be problematic, especially when we’re providing appraisals to
- [Specialty Equipment: Orchards & Vineyards](https://www.norcalvaluation.com/specialty-equipment-orchards-vineyards/) - Big changes are happening in California agriculture! As farmers convert massive amounts of acreage to orchards and vineyards, abandoning annual crops like tomatoes and rice, farming equipment is changing as well. As one would expect, orchard and vineyard crops use entirely different machinery types, especially for harvesting. This is an interesting transition for appraisers of
- [Glass Fabrication Equipment Appraising](https://www.norcalvaluation.com/glass-fabrication-equipment-appraising/) - Recently we had the pleasure of inspecting and appraising a glass tempering and coating plant. Residential window glass production slowed considerably from 2008 to 2014 due to the devastating effects of the Great Recession on the home building market and construction in general. During that period of time a number of firms in the industry
- [The Central Coast Supports an Amazing Number of Agricultural Operations](https://www.norcalvaluation.com/central-coast-agricultural-equipment-appraisals/) - Equipment Appraiser extolls the beauty and industry of agriculture in California's Central Coast, including the counties of Santa Cruz, Santa Clara, Monterey, San Luis Obispo, Santa Barbara and Ventura, perhaps one of the most highly mechanized agricultural areas in the world.
- [Do You Need an Industry-Specific Valuation Expert?](https://www.norcalvaluation.com/expert-equipment-appraiser-or-industry-expert/) - Equipment appraisers often claim expertise in particular markets. And we do often become experts through our experience in valuing a particular industry throughout the years. In many situations, however, it’s more important to be an equipment appraisal expert than an industry expert! An expert equipment appraiser knows how to research the processes and equipment lines
- [Trailer Values 2012](https://www.norcalvaluation.com/trailer-values-2012/) - I often tweet truck and trailer stats. Partly because I am, after all, an equipment appraiser who enjoys inspecting and researching transportation fleet equipment, and partly because truck and trailer sales could be seen as economic indicators. Last time I wrote about trailers, the used market was strong. That doesn’t appear to have changed, especially
- [Learning How It Works](https://www.norcalvaluation.com/learning-how-it-works/) - When I was 15, my family lived for awhile in the Ozark mountains outside of Branson, Missouri. For a kid who loved to hike, fish and hunt, this was pretty much heaven. The hills and open woods reminded me of the Pennsylvania family farm and my dog and I would wander all over the mountains
- [Canadian Equipment & Machinery Appraisals](https://www.norcalvaluation.com/canadian-equipment-machinery-appraisals/) - Adoption of International Financial Reporting Standards in Canada raises equipment appraisal hopes in ASA Equipment and Machinery Appraiser based in Sacramento Valley/San Francisco Bay area. He's making plans for possible trips to Vancouver, Victoria, Calgary, Edmonton or Regina to provide Summary Appraisal Reports to corporations and their CPA firms.
- [Super Truck Appraisals](https://www.norcalvaluation.com/super-truck-appraisals-equipment-appraisal-on-the-road/) - Equipment appraisal of "Working Class"--an award-winning customized Peterbilt 359 featured in series 10 of Super Truck limited edition CAT scale collector cards--opens up a new world of trucks for Sacramento machinery and equipment appraiser Jack Young, ASA, CPA. Featuring videos of Colin Stuart's "Working Class" from YouTube and a link to Stuart's printing systems transportation business Offset Service Corp.
- [Ag Appraisal at the Colusa Farm Show](https://www.norcalvaluation.com/ag-equipment-appraiser-at-colusa-farm-show/) - Northern California ASA Equipment Appraiser has a field day researching agricultural equipment at the Colusa Farm Show and comes home with a new project--YouTube videos for the NorCal Valuation youTube channel.
- [Grocery Equipment Valuations](https://www.norcalvaluation.com/grocery-equipment-valuations/) - Next time you walk into a grocery store, take a moment to appreciate all the equipment on the sales floor –– from the cantilevered gondola shelves to the automated checkout stands, the food bar, water dispensing machine, and of course, all the refrigerated display cases: enclosed freezers, reach-in refrigerated cases, the open topped freezer boxes
- [Banner Year for Sacramento Area Diesel Reduction Program](https://www.norcalvaluation.com/banner-year-for-sacramento-area-diesel-reduction-program/) - SECAT (Sacramento Emergency Clean Air & Transportation Grant Program) was created by California Assembly Bill 2511 to help the Sacramento region meet its air quality attainment commitments under the State Implementation Plan (SIP). Response to the program was overwhelming this year and the inciatives will not be available again until October 2011.
- [Collector Car Appraisals for Remote Purchases](https://www.norcalvaluation.com/collector-car-appraisals-for-remote-purchases/) - If you are buying an automobile from a remote location and you need to have someone take a look at it to be sure the paint job is flawless, the chrome is spotless, the upholstery is properly rolled and tucked, there isn't a quarter panel from China, and the windows are whole, you probably don't really need a USPAP automobile appraiser. I suggest that you save your money and put in a call to the premier automotive repair guy in the neighborhood where your possible purchase is located.
- [Appraisal Seminar with Les Miles](https://www.norcalvaluation.com/equipment-appraisal-seminar-with-les-miles/) - San Francisco ASA chapter offers important appraisal seminar on Advanced Cost Approach with Les Miles in mid-June. Read more about the seminar offering, instructor Les Miles, and why this seminar is important for appraisers in all areas as well as accountants for understanding appraisal applications; attorneys questioning expert witnesses who speak to such use of the cost approach; tax consultants & taxing authorities needing to make applications for presentations to the various taxing authorities or considering whether hiring an appraiser is worthwhile; bankers and asset-based lenders assessing outside appraisers; and anyone needing to contract appraisals or make their own value estimates.
- [Congratulations to Bob Podwalny FASA, Lifetime Member of the ASA](https://www.norcalvaluation.com/congratulations-to-bob-podwalny-fasa-lifetime-member-of-the-asa/) - As a machinery and equipment appraiser, I'm especially proud that the American Society of Appraisers board of governors has approved Robert Podwalny for Life Membership in the ASA. I was part of the nominating committee from the ASA NorCal Chapter and we were pleased to be able to make this announcement at last month's meeting.
- [Have Appraisals, Will Travel](https://www.norcalvaluation.com/have-equipment-appraisals-will-travel/) - Sometimes being an equipment appraiser means we have to take a road trip. And sometimes, a series of assignments means that the laptop and the smart phone transform the passenger seat of the company car into a mobile office for several days on end. Last month was very much like that, as we traveled from
- [Choosing a Bankruptcy Equipment Appraiser](https://www.norcalvaluation.com/choosing-a-bankruptcy-equipment-appraiser/) - Choose an equipment appraiser who will make bankruptcy filing easier, not more difficult. Be sure that the equipment and machinery appraiser providing the bankruptcy appraisal is qualified, experienced, and approved by your Bankruptcy Attorney.
- [The Myth of Auction Value in Appraisals](https://www.norcalvaluation.com/equipment-valuation-and-the-myth-of-auction-value/) - Lately, we've gotten a couple of calls asking for equipment appraisals at "auction value." That's a tough one! Auction value, you see, isn't an appraisal value at all. USPAP requires compliant appraisals to define the value being used and to cite the authoritative source of the definition and I’ve yet to see any respected authoritative source—whether
- [Appraising Propane Equipment: Customer & Storage Tanks](https://www.norcalvaluation.com/appraising-propane-equipment-customer-storage-tanks/) - Whether retail propane companies need an equipment appraised for collateral lending situations, buy-sell agreements, family law, estate tax or any other reason, the equipment appraiser needs to take a good look at not only the basic equipment of the retail propane industry — trucks and trailers, customer tanks, and large volume storage tanks — but
- [Before Getting a Bankruptcy Appraisal, Obtain Legal Assistance](https://www.norcalvaluation.com/bankruptcy-equipment-appraisals-get-legal-advice-early/) - Considering bankruptcy? Before calling an equipment appraiser for an appraisal of your business assets and equipment for bankruptcy purposes, call a bankruptcy attorney. Good legal advice can save business owners costly mistakes in the bankruptcy process, including the possibility of disqualification. With your attorney's help, you can decide if filing for bankruptcy is the best option for your business and determine the steps along the way, including a qualified equipment appraisal of your business assets.
- [The Bankruptcy Appraisal Process: 5 Steps to Saving Money - Part 2](https://www.norcalvaluation.com/bankruptcy-equipment-appraisals-5-steps-to-saving-money-part-2/) - PART 2: Cut costs on your equipment appraisals with these 5 simple steps from Northern California ASA Equipment & Machinery Appraiser, whatever your business: agriculture, manufacturing, construction or excavation, recreation, heavy equipment, rolling stock or shop production. This Part 2 of 2 discusses details of providing useful equipment photographs, planning an efficient on-site inspection, and working with a qualified, accredited equipment and machinery appraiser. Following these steps will provide you with the equipment appraisal you need for the least amount of cash outlay.
- [The Bankruptcy Appraisal Process: 5 Steps to Saving Money](https://www.norcalvaluation.com/bankruptcy-equipment-appraisals-5-steps-to-saving-money/) - PART 1: Cut costs on your equipment appraisals with these 5 simple steps from Northern California ASA Equipment & Machinery Appraiser, whatever your business: agriculture, manufacturing, construction or excavation, recreation, heavy equipment, rolling stock or shop production. This Part 1 of 2 discusses details of preparing a thorough Asset Spreadsheet in an electronic program and providing complete Equipment Information, including reports needed for Speciality Equipment and Machinery. Carefully following these steps will provide you with the equipment appraisal you need with the least amount of cash outlay.
- [Many San Francisco Companies Need Appraisal Services](https://www.norcalvaluation.com/equipment-appraisals-in-san-francisco-yes-indeed/) - It's true that there's not a lot of farming equipment in downtown San Francisco, but that doesn't mean that San Francisco is an equipment-free area! Look around next time you're in the Bay Area & notice the plethora of construction equipment, for example. More than a few of the companies involved in building & rebuilding
- [The Value of Construction Equipment is on the Rise](https://www.norcalvaluation.com/construction-equipment-appraisals-in-the-21st-century/) - Construction equipment appraisals are a staple in our business, so I was interested to run across an article in the September issue of MonitorDaily reporting that values of used construction equipment have been on the rise for most of this year. This corresponds with what I’ve been noticing in values for construction equipment appraisals this
- [When to Choose a Desktop Appraisal](https://www.norcalvaluation.com/equipment-appraisals-what-about-desktop-appraisals/) - Like most equipment appraisers, I generally discourage equipment desktop appraisals. Most folks who ask for one are making an assumption that a desktop appraisal, since it wouldn’t include a physical inspection of the equipment, would be less expensive, or at least quicker, and usually, it’s not. That’s not to say that I never do a
- [Appraising Agricultural Equipment in Salinas](https://www.norcalvaluation.com/ag-equipment-appraisals-in-salinas/) - Salinas, CA - Ag equipment appraisals in Salinas are always a good time. First, there's that good looking equipment! From top-of-the-line standards to well-maintained, customized classics, the sprayers, spreaders, planters & seeders, harvesters, tractors and other equipment tends to be some of the best in the state. Assets like that are a real treat for
- [Considering Absorption in Valuations](https://www.norcalvaluation.com/considering-absorption-in-equipment-valuations/) - The concept of absorption is used relatively often in real estate appraisal and the same concept, known as “blockage,” is a well-documented in the art valuation world, particularly in tax-related appraisals. The term “blockage” — used by the IRS — derives from issues related to selling a large block of stock and seeing the related
- [Appraising Electrostatic Spraying Systems](https://www.norcalvaluation.com/electrostatic-spraying-systems/) - Most equipment appraisers are captivated by some of the equipment they appraise and that’s certainly true of me. Earlier this year on an equipment appraisal inspection in the Salinas Valley I had the pleasure of chatting with a couple of agricultural mechanics who had modified several dozen ESS (electrostatic spraying systems) sprayers especially for berry
- [Paperless Appraisals](https://www.norcalvaluation.com/paperless-equipment-appraisals/) - One of our new year’s resolution at NorCal Valuation Inc. is to be even more paperless in 2013. We took a big step in saving paper last year when we stopped mailing printed equipment appraisal reports. We now send electronic reports to all of our clients, whether attorneys, lending institutions, corporations, CPAs, or small businesses.
- [How Will Dodd-Frank Affect Appraisals?](https://www.norcalvaluation.com/appraisal-review-dodd-frank/) - In this guest blog, Robert Podwalny, FASA, gives an overview of the Appraisal Review and Management (ARM) field of the appraisal profession, explaining why appraisal review is needed, what an appraisal review involves, who is qualified to review appraisals, and the opportunities available in this quickly-growing area of the appraisal profession. Substandard Appraisals One of
- [Choosing an Appraiser for Leased Equipment: 2 of 2](https://www.norcalvaluation.com/leased-equipment-appraisals-2-of-2/) - As pointed out in the previous Leased Equipment post, today's equipment lessor must be more knowledgeable than ever before about the value of leased equipment: Many leasing decisions, from the initial transaction pricing through the ultimate disposition of the equipment, are based on the value of the underlying asset. In addition, it's critical to have
- [Selecting an Appraiser for Leased Equipment: Part 1 of 2](https://www.norcalvaluation.com/appraisers-for-leased-equipment-valuations-part-1-of-2/) - Over the years, I've done a number of valuations on leased equipment for various reasons. It's almost aways the case that the folks who are leasing the equipment and the folks who own it don't agree on what the value of the equipment is or even what the premise of value should be for the equipment
- [Believe It or Not, We're on Pinterest!](https://www.norcalvaluation.com/equipment-appraiser-pinterest-boards/) - We started the NorCal Valuation Inc. equipment appraisal Pinterest account as an experiment and it’s turned into a fun little project. As equipment appraisers we take thousands of pictures every year and it is an area we like to have some creative fun with. As of today, we’ve got about 20 boards, most of which are
- [CARB Registration Re-opens for Ag and Construction Trucks](https://www.norcalvaluation.com/carb-registration-re-opens-for-ag-trucks-construction-trucks/) - Did you miss the April 29, 2011, deadline to register your Ag truck? California Air Resources Board has re-opened registration for trucks used in agriculture that have been owned since Jan. 1, 2009, and will be operated within specific mileage thresholds. If you have an eligible truck, you can register it online now. A recent Ag
- [What's so Fair about Fair Market Value?](https://www.norcalvaluation.com/whats-so-fair-about-fair-market-value-equipment-appraisals/) - When you think about “Fair Market Value” in equipment appraisal reports, what do you think the “fair” part means? We had this discussion not long ago at an appraisal report writing class regarding the new USPAP regulations and the consensus was that the “fair” part of “fair market value” is redundant. Market Value, by definition,
- [USPAP: Not just for Litigation Appraisals](https://www.norcalvaluation.com/why-is-uspap-important-for-litigation-purposes/) - Litigation support, from an equipment appraiser’s point of view, often seems like a long discussion about what constitutes an adequate appraisal report –– and that inevitably includes explaining what USPAP is and why it’s important. Of course, the benefits of a USPAP report aren't limited to litigation purposes: professional appraisal standards benefit everyone in every situation for
- [What Determines the Cost of an Appraisal?](https://www.norcalvaluation.com/6-factors-of-equipment-appraisals/) - When folks call us for an equipment appraisal, the first thing they usually ask is how much an appraisal will cost. Many of them are surprised to hear that we need a lot more information about their equipment and their situation before we can provide a quote or bid for the job. Why does your
- [Valuing Ag Equipment in California](https://www.norcalvaluation.com/valuing-ag-equipment-all-over-california/) - Had a chat this morning with a fellow from a governmental lending agency who wanted to know if I’d like to be their go-to equipment appraiser for agricultural equipment in California -- from the Mexican border up to the edge of Oregon. Would I? Yessir, I believe I would. Thanks for asking! I’ve written before
- [Accredited Appraisers vs. Certified Appraisers](https://www.norcalvaluation.com/the-myth-of-certified-equipment-appraisers/) - Every now and then a client asks about our California appraiser license and certification pursuant to Assembly Bill 527. The regulations of Assembly Bill 527, we explain, were established by OREA (Office of Real Estate Appraisers now called the Bureau of Real Estate Appraisers) and so are only applicable to real estate appraisers. Machinery and
- [Our 100th Post!](https://www.norcalvaluation.com/100-equipment-appraisal-posts/) - On the last day of June, NorCal Valuation Inc.'s equipment appraisal blog totaled 100 posts! That's a lot of information about machinery and equipment valuation. Coming up soon will be post 102, as we continue discussing The Myth of the Certified Equipment Appraiser. In the meantime, I hope you'll find plenty to read in our first
- [The Use of Photos in Appraising Equipment](https://www.norcalvaluation.com/equipment-appraisal-photos/) - Taking useful photos is an important part of the equipment appraisal process. Taking interesting photos is a bonus. You’ve probably visited our flickr or Pinterest sites, where some of our photos are highlighted. We also use some photos to illustrate our blogs. A few weeks ago, we received a flattering email from a Canadian educational
- [Must-Have Resource From the Appraisal Foundation](https://www.norcalvaluation.com/what-to-expect-from-equipment-appraisers/) - If you've ever had any questions about equipment appraisal, I'm happy to share with you a new, free downloadable brochure from the Appraisal Foundation, entitled Valuation of Machinery and Equipment. This full-color, 20-page booklet is packed full of must-have information; it lists reasons you might need an equipment appraisal, provides important definitions from the American Society
- [Due Diligence vs. Gut Feelings in the Valuation Process](https://www.norcalvaluation.com/the-value-of-perspective-in-valuing/) - Thanks to Joseph Orlando, ASA, Director of Business Valuation at Frank, Rimerman + Co. LLP in St. Helena, CA, for this interesting discussion on the importance of perspective in the valuation process. Joe currently serves as Treasurer on the ASA Northern California Chapter Board and has been nominated as Discipline Director for Business Valuation. It’s been
- [Seeds of an Appraisal Career](https://www.norcalvaluation.com/seeds-of-an-equipment-appraisal-career/) - I spent last week back east visiting my uncle and cousins at the Young family farm, where my uncle, who grew up there, now raises goats, grains and vegetables and boards horses on the property. My grandfather (Pappy) wasn’t raised on a farm, but as a young man he built an old style dairy farm
- [Valuing Volumetric Mixing Equipment](https://www.norcalvaluation.com/valuing-volumetric-mixing-equipment/) - A quick overview of the history of cement trucks and the process of inspecting them for a qualified equipment appraisal.
- [Selected Equipment & Machinery Photos, 2010](https://www.norcalvaluation.com/selected-equipment-machinery-photos-2010/) - Selected equipment & machinery photos from 2010 appraisals, mostly in the Northern California area
- [ASA Education in SF: Les Miles, ME207, Advanced Cost Approach, June 16-18](https://www.norcalvaluation.com/appraiser-education-in-sf-les-miles-me207-advanced-cost-approach-june-16-18/) - Les H. Miles, Jr., FASA, CEA, FAPI, will teach a 3-day seminar--ME 207, Advanced Cost Approach--in San Francisco this June, 16-18. This is an important seminar not only for machinery & equipment appraisers, but for anyone interested in using or understanding the theory and practice of advanced cost approach in appraising: appraisers, of course, in any specialty area, but also realtors, loan officers, attorneys, bankers and CPAs.
- [From Roger Durkin Esq. ASA, RE: The U. S. S. Constitution (Old Ironsides)](https://www.norcalvaluation.com/old_ironsides/) - As a combat vessel, carried 48,600 gallons of fresh water for her crew of 475 officers and men. This was sufficient to last six months of sustained operations at sea. She carried no evaporators (i.e. fresh water distillers). However, let it be noted that, according to her ship's log,"On July 27, 1798, the U.S.S. Constitution
- [Diesel Equipment Filter Deadlines: January 2012](https://www.norcalvaluation.com/diesel-equipment-filter-deadlines-january-2012/) - The Air Resources Board’s (ARB) first diesel filter deadline is January 2012, and as a recent release states, “Owners of heavy diesel trucks [in California] … need to act now in order to comply with the Truck & Bus regulation” since the process of ordering and installing the filters can take a few months. This
- [Robin Erdmann ASA, RP](https://www.norcalvaluation.com/robin-erdmann-asa-rp/) - I regret to announce that Robin Erdmann, ASA in RP and our former ASA NorCal Chapter President (2008-2009), passed away unexpectedly on Thursday, December 22, 2011, after a very short illness. He had just turned 60 a few days before. Robin is credited with the resurgence of our ASA NorCal Chapter; we remain very grateful
- [Raisin Harvesting Equipment: Now & Then](https://www.norcalvaluation.com/raisin-harvesting-equipment-now-then/) - Raisin harvesting equipment has sure changed since I was auditing Sun-Maid raisins with CPA firm KPMG back in the 1980s. Of course that was over 30 years ago, as my son enjoys reminding me! We closed the equipment appraisal office on opening day of the State Fair and took a field trip over to Sacramento
- [CARB alert: approved emission retrofits](https://www.norcalvaluation.com/carb-alert-approved-emission-retrofits/) - Just received this information from CARB: Be aware that some companies are advertising and attempting to sell devices that cannot be used to comply with Air Resources Board (ARB) diesel engine regulations. Only diesel particulate matter (PM) filters or other devices that have been verified by the ARB to meet rigorous emission reduction and durability
- [Appraising Propane Equipment: Industry Overview](https://www.norcalvaluation.com/appraising-propane-equipment-overview/) - Retail propane companies may need their equipment appraised for collateral lending situations, buy-sell agreements, family law, estate tax or several other situations. Whatever the reason, when appraising retail propane equipment, it’s important for an equipment appraiser to understand the overall retail propane industry as well as how the basic equipment — trucks and trailers, customer
- [CARB Tractor Rule: Rumors & Reality](https://www.norcalvaluation.com/carb-tractor-rule-rumors-reality/) - As a machinery and equipment appraiser working in the Central Valley of California, I appraise a fair amount of mobile diesel-powered agricultural field equipment: tractors, of course, but also harvesters, sprayers, shakers, sweepers, and on and on. As anyone with an interest in diesel equipment knows, over the last several years the California Air Resources
- [CARB: After-market Diesel Filters & Duty Cycles](https://www.norcalvaluation.com/carb-after-market-diesel-filters-duty-cycles/) - Emissions Retrofit Group recently hosted a great mini-seminar for the ASA NorCal Chapter summarizing some of the key aspects of the CARB DPI. I’ve been following CARB developments closely and thought I had the latest and greatest info, but the guys from ERG explained 2 important factors I’d been heretofore unaware of. In this post, I’m
- [Got CARB? Diesel Off-Road Equipment Deadlines](https://www.norcalvaluation.com/got-carb-diesel-off-road-equipment-deadlines/) - Is your mobile off-road diesel equipment CARB-compliant? Just in case you missed the memo, reporting and labeling is now mandatory for all off-road fleets per the California Air Resources Board (CARB) mobile off-road diesel equipment regulations. If you haven’t reported your applicable equipment yet, you might want to put a rush on it order to
- [Appraising CNC Machines](https://www.norcalvaluation.com/appraising-cnc-machines/) - Appraising automated machinery is a regular part of our equipment and machinery appraisal practice. Computer Numeric Controlled (CNC) automated machinery appears on asset lists not only at large manufacturing operations of all types, but also in small custom machining shops. I’ve appraised them for purposes of collateral lending, buy/sell agreements, family law, and insurance purposes.
- [CARB Regs in Appraising Small Fleets](https://www.norcalvaluation.com/carb-regs-in-appraising-small-fleets/) - Recently I valued a 1994 flatbed truck used for heavy hauling. Even though I’ve done more truck appraisals than I can count, this one in particular proved the importance of double-checking CARB rulings. What I discovered was so interesting that I put together a case study regarding the truck appraisal under the current CARB regs.
- [5 Rules for Choosing a Qualified Equipment Appraiser](https://www.norcalvaluation.com/5-rules-for-choosing-a-qualified-equipment-appraiser/) - In a previous equipment appraisal post, we discussed the fact that machinery and equipment appraisers are not issued California appraiser licenses and certification pursuant to Assembly Bill 527. The regulations of that bill, which were established by what is currently the Bureau of Real Estate Appraisers, are only applicable to real estate appraisers. Machinery and equipment
- [Avoiding Blindspots: Advice from the Road](https://www.norcalvaluation.com/avoiding-blindspots-advice-from-the-road/) - Year-end is a busy time in the equipment appraisal business. Clients want to complete buy/sell agreements, process collateral loans, resolve estate and other family law issues, and generally tidy up equipment appraisal business that they've been too busy to deal with earlier in the year. That means that we're heavily scheduled; and that means driving to
- [2016 CARB Regulation Reporting Deadline 01/ 31](https://www.norcalvaluation.com/2016-carb-regulation-reporting-deadline-01-31/) - The CARB Truck & Bus regulation reporting system has been updated for fleets to select or re-select their 2016 options. This information from a recent email: January 1 of every compliance year, fleet owners that use flexibility options in the regulation must identify which vehicles will use a particular extension and provide any additional information as
- [USPAP 2014-15: 7 Notable Changes](https://www.norcalvaluation.com/uspap-2014-15-7-notable-changes/) - Every two years, USPAP (Uniform Standards of Professional Appraisal Practice) gets an update. That doesn't mean, of course, that all appraisers are learning about the updates in the same year that the new version of USPAP hits the streets. In fact many appraisers only take a USPAP class every 5 years! Or, as we discussed in
- [Annual Fair Value Conference in San Francisco](https://www.norcalvaluation.com/annual-fair-value-conference-in-san-francisco/) - Next week, the annual Fair Value Conference will be in San Francisco. As president of the San Francisco/Nevada Chapter of the American Society of Appraisers, I’m especially excited about this. It’s a great opportunity not only for local Business Valuation appraisers, but also for the NorCal ASA Chapter in general. Of course, here at the Northern California/Nevada
- [Appraising Propane Equipment: Delivery Trucks](https://www.norcalvaluation.com/appraising-propane-delivery-trucks/) - Earlier, we reviewed current conditions in the retail propane industry, a commodity-based industry in a mature market place suffering from reduced sales and relatively flat projected growth. With a general understanding of the industry situation, the retail propane equipment appraiser can more easily address the interesting challenges in valuing the 3 standard equipment categories of
- [Clean Diesel Funding Assistance Program](https://www.norcalvaluation.com/clean-diesel-funding-assistance-program/) - Heads up to those of you with diesel powered fleets -- EPA's National Clean Diesel Funding Assistance Program's latest grant application process will close out on June 14. This funding opportunity is only available to specified applicants, but if your organization operates any of the qualified items and falls into one of the eligible entity
- [Air Resources Board: Funding Awards Hearing](https://www.norcalvaluation.com/air-resources-board-funding-awards-hearing/) - I got an email from the folks over at the California Air Resources Board & thought I'd just pass it along here: The Air Resources Board staff has posted a Staff Report for the proposed December 2011 funding awards for the Proposition 1B: Goods Movement Emission Reduction Program. The Board hearing to consider these funding
- [Appraising Vintage Aircraft: Aeronca Champs & Stinsons](https://www.norcalvaluation.com/appraising-vintage-aircraft-aeronca-champs-stinsons/) - I’ve always loved planes. Doesn’t everybody? Oh sure, I have a special affection because my father was an aviation engineer who used to take me up to the cockpit to meet the pilots in the good ol’ days when flying was still an adventure and a luxury. And in my mom’s family, my favorite uncle
- [Appraising Commercial Trailers in a Demanding Market](https://www.norcalvaluation.com/appraising-commercial-trailers-in-a-demanding-market/) - What influences high values in used equipment? Northern California Ag equipment appraiser suspects increased demand and finds that yes, a surge in orders for new agricultural transport trailers correlates with increased value for used trailers in the Sacramento Valley and further afield.
- [Wordpress iPhone app](https://www.norcalvaluation.com/wordpress-iphone-app/) - Wow! Very excited that I can now blog from my iPhone. This is going to be FUN!
- [SBA Loan Appraisals: Machinery & Equipment](https://www.norcalvaluation.com/sba-loan-appraisals-machinery-equipment/) - The recent passage of the Small Business Jobs Act (H.R. 5297) has galvanized the business loan market. A qualified ASA machinery and equipment appraiser discusses the importance of USPAP compliant equipment appraisals for both the lending institutions and the borrowers in light of bank auditors and examiners who will be inspecting SBA loan files.

## Pages

- [Home](https://www.norcalvaluation.com/) - [vc_row equal_height="yes" content_placement="middle" bg_type="bg_color" bg_override="full" bg_color_value="#6c0507" el_class="underslidecta top-banner-cta" el_id="top-banner"][vc_column width="1/5"][vc_single_image image="8146" img_size="full" css=".vc_custom_1637277871388{padding-top: 25px !important;}"][/vc_column][vc_column width="4/5" el_class="top-banner-text-wrapper"][vc_column_text el_class="white"]Jack Young, FASA: Inducted into American Society of Appraisers College of Fellows(read more)[/vc_column_text][/vc_column][/vc_row][vc_row full_width="stretch_row" equal_height="yes" bg_type="image" parallax_style="vcpb-default" bg_image_new="id^5904|url^https://www.norcalvaluation.com/wp-content/uploads/2016/06/featured-image-home-overlay.jpg|caption^null|alt^Induatrial Plant|title^featured-image-home-overlay|description^null" bg_img_attach="fixed" bg_override="full" el_class="featuredspace" css=".vc_custom_1559164559855{padding-bottom: 0px !important;}"][vc_column width="2/3"][vc_column_text] Trusted, Qualified & Experienced Equipment Appraisal & Review Call us
- [Submit Your Appraisal](https://www.norcalvaluation.com/submit-your-appraisal/) - Let's discuss your appraisal situation. Fill out our appraisal request form, and we will contact you shortly to discuss your equipment appraisal needs.
- [Schedule an Appointment With Appraiser](https://www.norcalvaluation.com/schedule-an-appointment-with-appraiser/)
- [Sacramento Equipment Appraisals](https://www.norcalvaluation.com/sacramento-equipment-appraisals/) - Sacramento equipment appraisals by an Accredited Senior Appraiser (ASA). Independent, defensible valuations for IRS, estate, divorce and litigation needs.
- [Restaurant Equipment Appraisals](https://www.norcalvaluation.com/restaurant-equipment-appraisal/) - Restaurant and food service equipment appraisals by an Accredited Senior Appraiser (ASA). Defensible valuations for bankruptcy, fire claims, divorce and tax matters.
- [Construction Equipment Appraisals](https://www.norcalvaluation.com/construction-heavy-equipment-appraisal-and-heavy-equipment-appraisals/) - Certified heavy equipment appraisals by an Accredited Senior Appraiser (ASA). IRS-compliant, defensible valuations for construction businesses.
- [Appraisal Review](https://www.norcalvaluation.com/appraisal-review-3/) - We provide equipment appraisal reviews for business owners, attorneys, CPAs, and business valuation professionals according to Standard 3 of USPAP.
- [About NorCal Valuation and Appraiser Jack Young](https://www.norcalvaluation.com/norcal-valuation-appraiser-jack-young/) - Jack Young, FASA, MRICS, CPA Fellow Accredited Senior Appraiser (FASA—MTS/ARM, CPA) Chartered Member of Royal Institution of Chartered Surveyors (MRICS) Helping Attorneys, BV Appraisers & CPAs with valuations they can depend on Summary of Credentials American Society of Appraisers, Fellow Accredited Senior Appraiser MTS (Machinery and Technical Specialties) Appraisal Review & Management in Machinery and
- [Publications & Presentations](https://www.norcalvaluation.com/publications-presentations/) - NorCal Valuation has shared its expertise in equipment and business asset valuation with a number of professional publications over the years.
- [Clients & End Users](https://www.norcalvaluation.com/clients-end-users/) - Our appraisals and studies are used not only by our clients, but also by a wide range of end users: attorneys, CPAs, and business valuation professionals
- [Agricultural Equipment Appraisals](https://www.norcalvaluation.com/agricultural-equipment-appraisals/) - California agricultural equipment appraisals for farms, ranches, orchards, & vineyards. Appraisals reports that are accurate and defensible.
- [Locations Served](https://www.norcalvaluation.com/locations-served/) - NorCal Valuation provides qualified equipment appraisals, appraisal review services and Cost Segregation Studies throughout the Western United States.
- [Expert Witness and Attorney Services](https://www.norcalvaluation.com/attorney-services/) - NorCal Valuation provides business owners, attorneys, CPAs, and valuation professionals with equipment appraisals for litigation, estate tax and family law.
- [Why Have an Appraisal?](https://www.norcalvaluation.com/why-have-an-appraisal/) - Reasons for an equipment appraisal vary. Common reasons include litigation, family law, estate and gift tax, due diligence, buy/sell agreements, and more.
- [Commercial Trucks Appraisals](https://www.norcalvaluation.com/trucking-equipment-appraisal/) - Commercial truck & trailer appraisals by NorCal Valuation. Certified values for semis, dump trucks, fleet vehicles, and rolling stock. Fast turnaround.
- [Valuation & Appraisal Links](https://www.norcalvaluation.com/resources/) - Investigate some helpful equipment appraisal / valuation website resources in the United States and internationally, including the ASA, IVSC, FASB, and others.
- [Oakland Equipment Appraisals](https://www.norcalvaluation.com/oakland-equipment-appraisals/) - NorCal Valuation Inc. provides unbiased and independent machinery and equipment appraisals in San Francisco, the Peninsula, and the surrounding Bay Area.
- [Equipment Appraisals in San Francisco & the Peninsula](https://www.norcalvaluation.com/equipment-appraisals-san-francisco-peninsula/) - NorCal Valuation Inc. provides unbiased, independent machinery and equipment appraisals in San Francisco, the Peninsula, Oakland, San Jose and the Bay Area.
- [Central Valley Equipment Appraisals](https://www.norcalvaluation.com/stockton-equipment-appraisals/) - We provide independent equipment appraisals in Stockton, San Joaquin County, Redding, Fresno, Modesto and other locations throughout the Central Valley.
- [Central Coast Equipment Appraisals: Salinas to Santa Cruz](https://www.norcalvaluation.com/central-coast-equipment-appraisals-salinas-santa-cruz/) - NorCal Valuation, Inc. provides equipment appraisals in the Salinas River Valley, Monterey & Santa Cruz counties, and throughout California’s Central Coast.
- [Southern California & Arizona Equipment Appraisals](https://www.norcalvaluation.com/southern-california-arizona-equipment-appraisals/) - NorCal Valuation Inc. provides equipment appraisals in Southern California and Arizona, including California’s Imperial Valley and Yuma County, Arizona.
- [Arizona Equipment Appraisals](https://www.norcalvaluation.com/arizona-equipment-appraisals/) - NorCal Valuation provides equipment appraisals throughout Phoenix, Scottsdale, Prescott, Mesa, Flagstaff, Tempe, Tucson, and the rest of Arizona.
- [Reno Equipment Appraisals](https://www.norcalvaluation.com/reno-equipment-appraisals/) - NorCal Valuation Inc. provides unbiased and independent machinery and equipment appraisals in San Francisco, the Peninsula, and the surrounding Bay Area.
- [Schedule Your Consultation](https://www.norcalvaluation.com/schedule-free-consultation/)
- [Appointment Confirmed](https://www.norcalvaluation.com/appointment-confirmed/) - Thank you for scheduling an appointment with NorCal Valuation! When it is time for your appointment, please call the NorCal Valuation Office at the phone number provided in your confirmation email. We look forward to talking with you. Your appointment has been booked successfully. Confirmation details have been sent to your email.
- [Schedule Appointment](https://www.norcalvaluation.com/schedule-appointment/) - Schedule an appointment to discuss your appraisal needs. Let us help you with an equipment appraisal, an appraisal review or expert witness or consultation help with an appraisal problem.
- [Equipment Appraisal Services](https://www.norcalvaluation.com/equipment-appraisal-services/) - NorCal Valuation Inc. provides comprehensive USPAP Machinery and Equipment Appraisal Reports for attorneys, law firms, corporations and CPA firms.
- [Equipment Appraisal](https://www.norcalvaluation.com/equipment-appraisal/) - Learn how equipment appraisals and appraisal reviews help business owners, attorneys, and more ,and learn about common appraisal terminology.
- [Contact](https://www.norcalvaluation.com/contact/) - Want to get in touch with NorCal Valuation? Email us using our convenient contact form or call us at 530.795.5536.
- [FAQs & Definitions](https://www.norcalvaluation.com/faqs-definitions/) - Learn about Fair Market Value, liquidation value and other related definitions of value used in equipment appraisals.
- [Drilling, Dredging, Aggregate & Recycling Equipment](https://www.norcalvaluation.com/drilling-dredging-aggregate-recycling-equipment-appraisal/) - We appraise all mining equipment and machinery used for extractive operations, as well as well-drilling and aggregate equipment and related equipment.
- [Food Processing Equipment Appraisals](https://www.norcalvaluation.com/food-chemical-processing-equipment-appraisal/) - We provide appraisals of food and chemical processing equipment, such as conveyors, mixers, tumblers, packagers, cookers, kettles, milling, and more.
- [Supermarket Equipment Appraisal](https://www.norcalvaluation.com/supermarkets-food-service-retail-equipment-appraisals/) - We appraise all fixtures and equipment used in retail stores, such as displays, racking, point of sale systems, computer and telephone equipment, and more.
- [Cancel Appointment](https://www.norcalvaluation.com/cancel-appointment/) - [bpscheduler_cancel_appointment]
- [Manufacturing Equipment Appraisals](https://www.norcalvaluation.com/manufacturing-equipment-appraisal/) - We appraise all manufacturing equipment, production, and workshop equipment, including CNC tools, metalworking tools, generators, routers, welders, and more
- [Industries Served](https://www.norcalvaluation.com/industries-served/) - We provide equipment valuations for a variety of industries, including construction, transport, agriculture, manufacturing, retail, and more.
- [Other Equipment Appraisals](https://www.norcalvaluation.com/other-equipment-appraisals/) - We provide appraisals for unique, industry-specific equipment, including recycling, landscaping, hospitality, fuel storage. automotive repair, and more.
- [Printing Equipment Appraisal](https://www.norcalvaluation.com/printing-equipment-appraisal/) - Get a printing or mail room equipment appraisal for machinery such as printing presses, binders, cutters, trimmers, wrappers, and more.
- [Reschedule Appointment](https://www.norcalvaluation.com/reschedule-appointment/) - [bpscheduler_reschedule_appointment]

## Categories

- [American Society of Appraisers ASA](https://www.norcalvaluation.com/category/machinery-and-equipment-appraisal/american-society-of-appraisers-asa/)
- [Appraisal Process](https://www.norcalvaluation.com/category/machinery-and-equipment-appraisal/)
- [Uniform Standards of Professional Appraisal Practice (USPAP)](https://www.norcalvaluation.com/category/machinery-and-equipment-appraisal/uniform-standards-of-professional-appraisal-practice-uspap/)
- [Diesel Engines & Transportation](https://www.norcalvaluation.com/category/diesel-engines-transporation/)
- [Agriculture in California](https://www.norcalvaluation.com/category/agriculture-2/)
- [Odds & Ends](https://www.norcalvaluation.com/category/odds-and-ends/)
- [Estate & Gift](https://www.norcalvaluation.com/category/estate-appraisals-2/)
- [Insurance Disputes](https://www.norcalvaluation.com/category/insurance-disputes/)
- [Divorce](https://www.norcalvaluation.com/category/divorce/)
- [Case Studies](https://www.norcalvaluation.com/category/case-studies/)
- [Appraisal Review](https://www.norcalvaluation.com/category/machinery-and-equipment-appraisal/appraisal-review/) - Appraisal review and rebuttal reports support litigation
- [Financial Reporting](https://www.norcalvaluation.com/category/financial-reporting-accounting-standards-board-fasb/) - Appraisals for financial reporting
- [International Valuation Standards (IVS)](https://www.norcalvaluation.com/category/international-valuation-standards-ivs/)
- [Global Valuation Review](https://www.norcalvaluation.com/category/global-valuation-review/) - Valuation review for IVS reports in litigious situations

## Tags

- [ASA NorCal Chapter](https://www.norcalvaluation.com/tag/asa-norcal-chapter/)
- [equipment appraiser qualifications](https://www.norcalvaluation.com/tag/equipment-appraiser-qualifications/)
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- [equipment appraisal terms](https://www.norcalvaluation.com/tag/values-in-equipment-appraisal/)
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- [California diesel equipment regulations](https://www.norcalvaluation.com/tag/california-diesel-equipment-regulations/)
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