Businesses request an equipment appraisal whenever a decision turns on what their assets are worth. The most common reasons are financing, financial reporting, litigation, mergers and acquisitions, estate and gift tax, and divorce. Each section below explains how the appraisal supports that specific decision. Our reports are written opinions of value prepared by accredited appraisers and compliant with the Uniform Standards of Professional Appraisal Practice (USPAP), so lenders, courts, the IRS, and auditors all accept them. Sencer Appraisal Associates has been providing equipment valuations since 1955.
Financial reporting and purchase price allocation
When a business is bought or sold, accounting rules require the buyer to record the acquired machinery and equipment at fair value. That step is called a purchase price allocation. Auditors expect those values to come from an independent appraiser and to be backed by clear research. Sencer Appraisal prepares equipment valuations for purchase price allocation, as well as fresh start accounting and other financial reporting needs, under U.S. and international valuation accounting standards.
Who relies on this? CPAs and financial professionals →
Litigation and expert witness support
When the value of equipment is disputed in court, both sides need an independent, defensible opinion. An accredited appraisal provides it, and an accredited appraiser can explain it at deposition or trial. Sencer Appraisal works with attorneys on damage claims, business disputes, bankruptcy, shareholder disagreements, and other matters where the value of machinery and equipment is in question.
Who relies on this? Attorneys and litigators →
Asset-based lending and loan collateral
Lenders need to know the value of the equipment before they accept it as collateral. An accredited appraisal tells them, and it supports the borrower’s case for the financing they are seeking. Sencer Appraisal prepares equipment valuations for banks, asset-based lenders, Farm Credit, and Small Business Administration (SBA) loans, often reporting orderly liquidation value alongside fair market value.
Who relies on this? Lenders and ABL officers →
Mergers, acquisitions, and buy-sell agreements
When a business changes hands, its equipment is part of the deal, and both sides need a fair, independent value to agree on. The same is true when a partner or shareholder buys in or is bought out under a buy-sell agreement. Sencer Appraisal provides equipment valuations that buyers, sellers, and their advisors can rely on during due diligence and negotiation.
Who relies on this? Business owners and executives →
Divorce and family law
When a marriage ends and a business is part of the marital estate, its equipment has to be valued so the assets can be divided fairly. An accredited appraisal gives both parties and the court a number they can trust. Sencer Appraisal prepares clear, defensible equipment valuations for divorce and other family law matters.
Who relies on this? Attorneys and litigators →
Estate and gift tax
In the U.S., the IRS requires a qualified appraisal of business assets, including machinery and equipment, for estate and gift tax filings. A USPAP-compliant appraisal meets that standard. Sencer Appraisal prepares equipment valuations that executors, estate attorneys, and CPAs can rely on with confidence.
Who relies on this? Estate and trust professionals →
Working across reporting frameworks
Sencer Appraisal works with clients in different reporting contexts. For those who operate under the International Valuation Standards (IVS) rather than USPAP, our valuers prepare appraisals to the standard that applies to their situation. The reasons for an appraisal are much the same; the framework simply follows the client.
Talk through your situation
Not sure which type of appraisal your situation calls for? That is our first question too, and we are glad to talk it through.
Call 888-473-6237 or request a proposal.