Aircraft Taxation Challenges
Our "Retrospective" Certified Aircraft Appraisals are used for the purpose of obtaining an unbiased third party opinion of the subject aircraft�s Past Fair Market & Liquidation Value.

The report averages 20 to 60 pages and will include aircraft history, legal status, as well as inventory of avionics and other systems.

We develop and report our findings strictly adhering to the Uniform Standards of Professional Appraisal Practice (USPAP).

Our findings are presented as:

Retrospective Fair Market Value

- the asset is valued at a past historical date without the use of hindsight or the use of market data which occurred after that point in time. It assumes that on the historical date an asset is valued for its highest best use, that the parties to the sale transaction are willing, able, prudent, knowledgeable and under no unusual pressure for a prompt sale and that the transaction would be negotiated in an open and unrestricted market on an arm�s-length single sale basis, for cash or equivalent consideration and given an adequate amount of time for effective exposure to prospective buyers.

Retrospective Orderly Liquidation Value

-assumes that an asset is valued for the highest realized value, which should be obtainable, from a properly promoted and conducted sale of the asset over a specified period of time. The asset must be sold on an "as is - where is" basis for cash, with the buyer being responsible for removal.

If this service does not meet your requirements, please review our other appraisal & inspection services using the links above.




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