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Personal Property Appraisal Expert Witnesses

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John T. Abbott, ASA, PNG
Master Gemologist , Numismatic, and Jewelry Appraiser
33700 Woodward Ave
Birmingham, MI 48009
USA
phone: 248-644-8565
fax: 248-644-7038
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John T. Abbott, ASA, PNG, Master Gemologist Appraiser, Numismatic, and Jewelry Appraiser has over 30 years of appraisal experience. He specializes in Gold, Silver, Rare Coins, Fine Jewelry, and Diamonds. Mr. Abbott provides appraisals for insurance, re-sale, fair market value (divorce, charitable donation, estates), and liquidations. His services have been requested by such entities as the United States Department of Justice, and the states of Arizona, California, Nevada, New Jersey, and Washington. He has also been retained by the Michigan Police Department for the past 30 years for appraisals on seized and unclaimed property.

John T. Abbott's Expert Witness services are available to judges and attorneys in need of an accurate, independent, and unbiased approach to valuing assets in an estate. All reports are prepared for the specific purpose and function of the client's needs. Various types of reports include:
  • Replacement Value for Insurance
  • Marketable Cash Value, Re-Sale
  • Fair Market Value - Divorce, Charitable Donation, Estate, Probate settlement
  • Liquidation - Orderly or Forced
  • Pre-Purchase Consultations
  • Post-Purchase Consultations
  • Damage
  • Collateral
View Abbott Corporation's Consulting Profile.
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Analee McClellan, ASA
P.O. Box 5656
Hacienda Heights CA 91745
USA
phone: 626-330-8597
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Analee McClellan Antiques Appraisal Expert PhotoAnalee McClellan is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers (ASA). She is currently the Personal Property Education Chair for the ASA’s International Education Committee and a Member-at-Large of the ASA’s Personal Property Committee. She is a Course Developer and an Instructor of Valuation Theory Courses for the ASA, offered in conjunction with university partners: University California Irvine, University of Chicago, Rhode Island School of Design (RISD), SUNY Purchase, New York.

Ms. McClellan is an independent, unbiased, and objective appraiser specializing in American and Continental European furniture, silver, ceramics, glass, and decorations dating from the 18th century to contemporary items, as well as general residential contents. Valuations are also performed for popular culture, Rock and Roll, music, celebrity memorabilia and collectibles. Ms.McClellan has a large network of qualified experts in other fields and can provide personalized service and project management for larger collections and additional specialized items. She provides consultations and professionally written and substantiated reports that conform to the Uniform Standards of Professional Appraisal Practice (USPAP) and the ethical code of the American Society of Appraisers. Her experience and background satisfies the IRS requirements of a qualified appraiser writing qualified appraisals for tax related assignments.

Litigation Support: Ms. McClellan offers objective opinions of value that comply with the USPAP and the ASA’s Code of Ethics. Consultant and expert in standard of care and typical practice for appraisers including USPAP compliance and IRS requirements, her services are available to counsel representing both Plaintiff and Defense.

Professional Services:
  • Insurance: Coverage, Damage and Claims of Loss
  • Estate Matters: Estate Tax, Equitable Distribution, Probate
  • Financial Planning for Trusts and Estates: Establishing Cost Basis, Estate Management
  • Large Projects and Collections
  • Asset Valuation for Bank Loans
  • Dissolution of Marriage
  • Charitable Contributions and Gift Tax assignments that meet IRS requirements
  • Inventory and Condition Reports
  • Litigation and Expert Witness Assignments
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Ben F. Tunnell III
Chairman
605 West Olympic Blvd.,Suite 820
Los Angeles CA 90015
USA
phone: 866-256-9300
fax: 213-532-3807
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BTI Appraisal is a broad-based appraisal company which provides a consistently high level of Real Estate Appraisals, Business Valuations, and Machinery and Equipment Appraisals for Business, Professional, Public and Private Sectors.

When you choose BTI Appraisal, you benefit from a strong tradition of experience and accuracy. A corporate philosophy stressing efficiency and attentive service has made us a leader among independent appraisers. We are proud of our reputation for stability, responsiveness, and accomplishment in and out of the courtroom.

At BTI, our seasoned staff of success oriented professionals treats each assignment with precise attention to detail, providing needed research and responsive service on a wide range of appraisal needs.

Expert Profile: BTI’s Founder and Chairman, Ben F. Tunnell III, has headed the firm since 1974. Previously, he spent eight years with First Interstate Bank of California as vice president at their corporate headquarters in Los Angeles. He served on the board of arbitrators for both the American Arbitration Association and the Better Business Bureau. He has also been a Registered Investment Advisor and Broker/Dealer with the Securities and Exchange Commission and a licensed, California Real Estate Broker.

Mr. Tunnell is an ASA, the senior designation of the American Society of Appraisers, and a California Certified General Real Estate Appraiser #AG-6964. He has qualified and testified in Federal and Superior Courts, as well as in arbitration proceedings as an expert witness in business valuations, real estate, and machinery and equipment appraisals.
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Roy Theophilus Bent, Jr.
Expert Witness / Auto Appraiser
104 West Baker Rd.
Baytown TX 77521
USA
phone: 877-845-2368 or 281-424-6466
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Houston Auto Appraisers Auto 
<br/><br/>PhotoRoy Theophilus Bent, Jr. is a well known and respected expert and consultant in the automotive industry. An IACP Certified Auto Appraiser, Expert Witness, and Field Inspector, Mr. Bent is the seated President of the Bureau of Certified Auto Appraisers, a National Professional Appraisal Credentialing Organization that has trained, tested, and certified over 2,400 students under his leadership in the practices of IACP Certified Auto Appraisals and Litigation assistance.

Mr. Bent holds numerous licenses and credentials as an ASE Certified Mechanic, I-Car Collision Specialist, Licensed Auto Appraiser, Insurance Adjuster, Umpire, Mediator, Arbitrator, Classic Car Judge, and Vintage Car Historian.

Litigation Support - Mr. Bent is retained by counsel to provide IACP Certified Third Party Appraisals for most auto related lawsuits. He serves law firms whose clients are involved with dissolution, probate, bankruptcy, and diminution of value, and automobile accidents.

Mr. Bent is a contributing author in several peer reviewed journals in auto accident expert witness related theories, case studies, and reports which are used exclusively by other expert witnesses in the field. His services include deposition, arbitration, mediation, and trial testimony when necessary.

Areas of Expertise:
  • Diminished Value Appraisals
  • Total Loss Appraisals
  • Corrosion
  • Defective Products
  • Lemon Laws
  • Air Bags
  • Repair Negligence
  • Motor Homes
  • Motorcycles
  • Recalls
  • Seat Belts
  • Auto Accident Reconstruction
  • Automotive Accident Photography
  • Automotive Odometer Tampering
  • Used Car Dealer Fraud
  • Tractor Trailers / Unsafe Loads
  • Classic Cars / Custom Vehicles
  • Commercial Vehicle Accidents
  • Electronic Control Module (ECM)
  • High / Low Speed Accidents
  • Deceptive Trade Practices
  • Ignition Switch Failures
  • Pedestrian / Vehicle Collisions
  • Public Transportation Accidents
  • Recreational Vehicles-RVs
  • Rollover-Roof Crush
  • Run Overs (Pedestrians)
  • Self-Insured / Liability Claims
  • Unibody & Frame Repair
  • Vehicle Fire Cause & Origin (Battery)
  • View Houston Auto Appraisers' Consulting Profile.
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    Nancy A. Martin, ASA
    248 East Foothill Boulevard, Suite 102
    Monrovia CA 91016
    USA
    phone: 626-256-0500
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    Nancy Alison Martin, ASA has 25 years’ experience as an expert witness providing unbiased and substantiated personal property valuation services.

    EXPERT WITNESS/LITIGATION SUPPORT:
    • Testified 19 times as an expert witness, participated in more than 35 mediations
    • Adept at explaining complex concepts in layman’s terms
    • Appraisal Review for USPAP compliance and Daubert test
    • Extensive experience in Case Review
    • Project Management: collaboration with experts and other appraisal professionals
    EXPERTISE:
    • Identification and valuation of Personal Property
    • Typical Practice and Standard of Care for Personal Property Appraisers
    • Large diverse collections, Loss Claims, Tax Issues, Controversial Matters
    • Documentation of Fraud, Documentation of Damage
    QUALIFICATIONS:
    • Accredited Senior Appraiser (ASA) American Society of Appraisers: Residential Contents and Antiques/Decorative Arts
    • Course developer and faculty member (10 years): University of California Irvine Appraisal Studies Program/American Society of Appraisers
    • Meets or exceeds new USPAP standards and IRS Qualified Appraiser requirements
    View Nancy Alison Martin & Associates' Consulting Profile.
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    Jack Young, ASA—MTS/ARM, CPA
    President, CEO
    902 Hemenway Street
    Winters CA 95694
    USA
    phone: 530-795-5536
    fax: 866-421-1108
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    Jack Young Valuation Expert PhotoJack Young, ASA—MTS/ARM, CPA is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers specializing in Machinery and Equipment Appraisals (MTS) and Appraisal Review (ARM/MTS). He is also a Certified Public Accountant (CPA). Mr. Young has also been awarded a Master Personal Property Appraiser (MPPA) designation from the National Auctioneers Association. He has thousands of hours experience as an Equipment Appraiser and is an active member of the Northern California Chapter of the ASA, where he serves as Past Chapter President.

    In addition to his CPA designation and background,Mr. Young worked for many years as an auctioneer and auction manager of machinery and equipment and business assets. His experience in Auditing, Accounting, Financial Analysis, and Auctioneering provides a strong base for the asset valuation concepts embraced by the Uniform Standards of Professional Appraisal Practice (USPAP) and the appraisal industry today. As an equipment appraiser, Mr. Young performs Certified / Qualified Equipment Appraisals in Northern California and Western Nevada.

    As an accredited Senior Appraiser with an Appraisal Review designation in the specialty of Equipment and Machinery, Jack Young provides valuable litigation support services. As an expert witness, he offers defendable USPAP machinery and equipment appraisals that can withstand the scrutiny of the legal system and has experience testifying in trials and depositions. Mr. Young teaches and co-authored the ASA Appraisal Review classes for the ARM designation. His services are available to attorneys for plaintiff and defense.

    Areas of Specialization
    • Construction Equipment Appraisal
    • Manufacturing Equipment Appraisal
    • Agricultural Equipment Appraisal
    • Restaurant Appraisal
    • Food Processing Equipment Appraisal
    • Aircraft Appraisal
  • Truck Appraisal
  • Cost Segregation Studies
  • Business Combination
  • Fire
  • Insurance
  • Liquidation
  • View Jack Young's Consulting Profile.
    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 can be both frustrating and rewarding.

    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 into, the underlying problem can be that either that the insurance company doesn't agree with the loss value submitted by the claimant or that nobody can confirm what has actually been lost.

    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 of a specialty industry, is able to locate and interview dealers and other experts in that field, and understands how to calculate values for specialty equipment that often does not have a viable market for used equipment sales. An expert equipment appraiser is an expert in USPAP compliance, producing a well-written report in compliance with the research standards of USPAP.

    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 having their assessed values reduced.

    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.

    2/1/2016 · Machinery
    Sharing a machinery and equipment appraiser in a legal conflict is one of the more practical methods of reducing costs and discord. While the concept of shared experts is not new to legal proceedings concerning issues like mergers and collateral lending, I've been encouraged to see this refreshing trend gain momentum in family law cases as well.

    A previous post introduced the 3 Rules of Appraisal Review, and in a perfect world, the equipment appraisal report you're basing financial decisions on would always meet these 3 basic rules.

    Appraisal review raises the bar on appraisal reports by providing professional, expert review of the appraiser's qualifications, how well the report aligns with standards of appraisal practice, and whether or not the appraisal report itself makes logical sense to a trained professional. Failure of an appraisal report to meet any of these three qualifications indicates that the report under review cannot be depended upon.

    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 world would an appraiser use more than one approach to value?"

    Let's say you're getting an equipment appraisal on your metalworking facility, your food processing plant, or a manufacturing facility, restaurant, or trucking company. When you think about how an equipment appraiser might research the values for your fleet vehicles, your kitchen equipment and dining room furniture, or for your CNC machines, drills, presses, etc., you probably assume the sales comparison approach. And in most cases, you might be right. But don't forget: Uniform Standards of Professional Practice (USPAP) recognizes three distinct valuation methodologies and it's important to consider all three before determining the correct approach for a particular appraisal. These three appraisal methodologies, or approaches to value, are Sales Comparison Approach, Cost Approach, and Income Approach.

    This case study deals with some of the practical considerations surrounding the accounting for the acquisition of a closely-held integrated dairy products operation and the subsequent disposal of a portion of the acquired assets. Specifically use and oversight of appraisers for determining fair value amounts necessary for acquisition accounting is examined. Additionally, the accounting implications of the subsequent disposal of assets are considered in light of the initial acquisition accounting.

    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 an appraisal review (a qualitative analysis). Some think they are going to get an opinion of value to compare to the equipment appraisal they've requested a review of or whether I think the equipment values in the report are "right." That, however, isn't what an appraisal review is really about.

    4/30/2015 · Machinery
    Every machinery and equipment appraiser is most likely familiar with the phone call - "I've got some equipment that I need to have appraised. How much will it cost?"

    While equipment appraisals frequently rely on the Sales Comparison approach, researching an opinion of value takes an interesting turn when we appraise items for which there is not an active market. When a piece of specialized equipment cannot be compared to an item of similar utility, we can find a value by using the Cost Approach, known in machinery and equipment circles as "Trend and Bend."

    The concept of absorption is used relatively often in real estate appraisals and the same concept, known as "blockage," is well-documented in the art valuation world, particularly in tax-related appraisals.

    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 tanks, and large volume storage tanks - fits into the big picture.

    An appraisal review is a good choice whenever you feel uneasy about the qualifications of the equipment appraiser or confused about the methodology used in an equipment appraisal report. This could be a report you originally contracted for - or it could be an equipment appraisal report you've received from another party.

    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 that hold fish sticks and frozen chickens, the deli cases … and the equipment you don't see: the walk-in coolers and freezers and the refrigeration compression system that most grocery store visitors never see.

    8/25/2014 · Machinery
    In 1998, reacting to California's overall poor air quality, the federal government threatened to cut off or reduce the state's allocation of federal highway funds as allowed through the US Federal Clean Air Act, which, overhauled with the Clean Air Act Amendments of 1990, mandates that every state meet the National Ambient Air Quality standards. In response, the California Air Resources Board (CARB) in September 2000, adopted the Diesel Risk Re duction Plan (Diesel RRP or Plan). RRP recommends many control measures to reduce risks associated with diesel particulate matter (PM) and achieve a goal of 75 percent PM reduction by 2010 and 85 percent by 2020. These CARB regulations may be a harb inger of national change as many other states, also out of compliance with the Federal Clean Air Act, are poised to adopt similar diesel emission rules.

    RN's Beverly McFarland and her associate, Kevin Whelan of The Beverly Group, Inc., recently gave a presentation in San Francisco to the Northern California Chapter of the American Society of Appraisers ("ASA") on "Challenges of Appraising Special Assets". The emphasis was on the appraisal of assets in chapter 11 bankruptcies and receiverships and the differences between the two entities and how they are administered. Through the new acquaintances that we met that evening, we discovered some fascinating appraisals that members of the ASA have completed that we would like to share with Receivership News readers.

    6/10/2014 · Equipment Leasing
    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 an accurate projection of residual values.

    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 being appraised. Most equipment appraisers would probably agree that valuing leased equipment is more straightforward if the contract specifies a premise of value, but we know we can't count on that. What we can count on is that equipment lessors will continue to need their equipment appraised. This post is really for them. And I want to thank Bob Podwalny, again, for the generous contribution of his knowledge and experience in this area.

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    Steven G. Roberts
    CPA/CFF, CFE, CCI, CGMA, FCPA
    Sammamish WA 98074
    USA
    phone: 425-868-3330 ext.151
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    Steven Roberts Forensic Accounting Expert PhotoSince 1987, Steven G. Roberts, CPA, CFF, CFE, CCI, CGMA, FCPA, has focused exclusively on Valuation, Economic Analysis, Economic Loss Measurement, Forensic Accounting, and Fraud Examination. His assignments regularly include expert report and exhibit preparation, and deposition and courtroom testimony. Other of his engagements include arbitration, mediation and appraisal testimony.

    Mr. Roberts has also been retained directly by the court as a Special Master relative to economic loss measurement and forensic accounting issues. He is a Certified Public Accountant, Certified Fraud Examiner and Forensic Certified Public Accountant. He is also certified by the AICPA in Financial Forensics, is a Certified Criminal Investigator, and is a member of the Academy of Court Appointed Special Masters. Over the past 29 years, Mr. Roberts has been directly responsible for designing, implementing and managing more than 2,000 engagements involving billions of dollars.

    He has managed economic loss and valuation engagements in Alaska, Europe, across North America, in Mexico, and throughout the Gulf and Pacific Rim. He is a speaker, lecturer and author of courses and articles on economic damage measurement principles, forensic accounting issues and independent expert practices. Mr. Roberts is the principal and founder of Veritas Forensic Accounting and Economics.

    Areas of Expertise:

  • Breach of Contract
  • Breach of Fiduciary Duty
  • Business Interruption
  • Business Dissolution
  • Economic Viability
  • Class Actions
  • Bellwether Plaintiffs
  • Construction Defect Issues
  • Construction Delay, Cost Overrun
  • Builder's Risk Policies
  • Employee Dishonesty
  • Receivership
  • Bankruptcy
  • Fraud
  • Insurance Loss
  • Inventory Loss
  • Property Damage
  • Intellectual Property
  • Partner Disputes
  • Personal Injury
  • Wrongful Death
  • Product Liability
  • Securities Damages
  • Wrongful Termination


  • View Steven Roberts' Consulting Profile.