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What functions do appraisals serve?

The intended use of an appraisal has an important impact on the value attributed to an object, or objects.  Appraisals may be prepared for a number of different reasons. 


These include the determination of values for the following purposes.


  • Insurance coverage or a casualty loss deduction

  • Loan collateral

  • Asset liquidation

  • Establishment of a value for a non-cash charitable contribution

  • Equitable distribution of assets

  • Possible sale under Fair Market conditions

  • Federal or state estate tax liabilities

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