A year of Insights

As 2024 comes to an end, we want to thank you for your interest in M&E Appraisal Insights throughout the year. From the beginning, we set out for it to be a place where we share our insights and expertise on important, timely and challenging topics in the industry – and we feel like we certainly accomplished that this year.

Looking back, we covered a lot in 2024. So much, in fact, that we thought it would be helpful to recap the many different questions we answered and topics we covered. Join us, if you will, for an M&E Appraisal Insights year in review!

January

We broke down the two core categories we appraisers commonly view an M&E asset as belonging to – mobile and installed – and explained how they differ in relation to asset valuation. We also helped you understand the difference between net book value and market value – and how it can impact the valuation of machinery and equipment assets.

February

For equipment-rental companies, we explained why organization is so important to their success – and to their optimum valuation.

March

In business, buy / sell contracts are usually written by attorneys – and often by attorneys who don’t understand the significant implications of the language they use regarding the valuation of company assets. This can be especially true in situations involving the estates of business owners; we explain why working with an experienced professional in equipment and asset valuation who understands the implications of contract can help alleviate can be a wise investment.

April

It’s common for business owners to lease equipment and machinery assets they own to themselves under a related operating entity. Our April article breaks down how working with an experienced M&E appraiser will help a business owner establish “fair rental value” for the equipment being leased, which can avoid future tax issues for them and the business.

May

What’s a 338 election? And how can it benefit a taxpayer or entity making a business acquisition? This article from May explains it all.

June

We examined AI and “FOBO” – and emphasized that AI is a long way off from understanding the why and how of what we do. We also explained why, when a business owner is actively considering a sale, preparation is paramount – and that includes securing accurate, current valuation for equipment and machinery. 

July

Appraisers are generally very good at determining valuations for various assets. Explaining how they arrived at those valuations, however, can be a different story. Our July article explains the importance of explaining – that the why of a valuation is as important as the valuation itself.

August

We did a deep dive on appraisal fees – and the numerous factors that impact the wide range they can fall within. And we reminded business owners who may have an eye on the exit signs need to ensure maximum value for their business by keeping their focus. 

September

With harvest season kicking into full gear, we looked at how appraisals of farm equipment can bring a truly unique set of challenges and factors – and how we address them in each situation. 

October

The 504 loan program from the federal Small Business Administration (SBA) is most commonly viewed as a real estate loan. We explain, however, how it also can be leveraged for the purchase of capital machinery and equipment assets. We also emphasize the importance of having the right appraisal partner when you’re trying to close an acquisition by the end of the year.

November

Prior to leading our M&E appraisal services, our senior appraiser Tim Roy worked as an auctioneer and managed several small business liquidations. He went deep in explaining what to expect in the case of an M&A liquidation or auction – so in-depth that we turned his November article into a two-parter! You can read part one here and part two here. 

Again, thanks for joining us throughout the year – we hope the info and insights we’ve shared here have been valuable. If you have questions or topics you’d like to see covered, let us know. We look forward to keeping the conversation going next year.