Collateral Evaluation Associates, Inc. (CEA) provides machinery & equipment appraisals and inventory appraisals for use by lenders, business owners, accountants, attorneys, and other professionals.
All CEA appraisal reports include item detail and narrative specific to the subject items appraised that describe their unique value characteristics, current market conditions, and other pertinent factors that impact value.
Appraisals that are accomplished for secured lenders or are related to a loan transaction are typically prepared on the basis of Forced Liquidation Value or Orderly Liquidation Value.
Fair Market Value, Fair Market Value in Continued Use and Fair Value appraisals are used for lease transactions, purchase price allocation, ad valorem tax, and FASB (Financial Accounting Standards Board) requirements.
CEA’s associates are experienced in appraising the machinery & equipment and inventory of a wide variety of manufacturing and industrial operations, as well as other more specialized or niche operations. We have completed literally thousands of machinery & equipment appraisals and inventory appraisals.
A representative list of machinery & equipment industries appraised include:
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A representative list of inventory industries appraised include:
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Medical Equipment Appraisals
CEA specializes in the appraisal of medical equipment primarily for use by regional healthcare organizations as part of a medical practice acquisition. Medical equipment appraisals are also provided for the purposes of allocation of cost, asset based financing, buy/sell agreements, estate and income tax planning, lease structuring and transactions, etc.
Appraisals that are accomplished for acquisition purposes are typically prepared on the basis of Fair Market Value in Continued Use. Fair Market Value in Continued Use is defined as the anticipated selling price which would be agreed upon between a willing buyer and a willing seller for all items under prevailing market conditions and including transportation and installation. The definition further presumes that neither party is considered to be under duress and both are assumed to be knowledgeable and aware of all relevant facts affecting the selling price. No warranties or guarantees are assumed to be provided by the seller and all items are sold on an “as is” basis. It is assumed the subject equipment would continue to be operated at its present site and that the business earnings support the concluded value.
CEA’s associates have experience in appraising the medical equipment of a diverse variety of specialized medical practices.
A representative list of medical practices appraised include:
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