APPRAISAL ASSIGNMENTS • "MOST APPROPRIATE MARKETS"

  Market 1 Market 2 Market 3A Market 3B *Market 4* Market 5 Market 6A Market 6B Market 7
APPRAISAL PURPOSE Avg. Cash Liquidation Seller's Net New or Used Avg. Auction Liquidation Seller's Net Retail Merchant Selling Prev. Owned Jewelry Avg. Auction Retail Buyer,s Cost Avg. Whole- Sale New Goods Low Retail New Merchandise Retail Replacement New Merchandise Avg. Retail New Merchandise High Retail New Merchandise
Insurance Replacement           * * * * * *

(5 ,6B, 7)

 *
Insurance Appraisal By Seller     * * * * * *     * * *

(5 ,6B, 7)

    
Insurance Appraisal By Seller * * * * *              
Lost Item 
(Hypothetical for Liability Replacement)		     * * * *          
Lost Item • Cost Basis or FMV (Hypothetical for Income Tax Loss)     * * * * * *       *  
Divorce
(Varies By State Law or Participants)		 * * * * * * * * * *          
Investment * * * * *              
Damage Report (Hypothetical)         * *   * * * * * *  
Estate Probate (FMV) (IRS) Federal or State Law * * * * * * * *          
Charitable Contribution (FMV) (IRS) Federal Law Applies * * * * * * * * * * * * *
 

For appraisal purposes the Markets most appropriate are designated by the symbols:

* * *  Most Appropriate

* *  Appropriate (circumstantially)

*  Acceptable (circumstantially)

FMV = Fair Market Value

IMPORTANT - PLEASE READ!!
The information included in this brief has been developed with the utmost care and precaution as an appraisal guide. It does not replace your knowledge or responsibility to know and understand local markets, state and federal laws or prudent appraisal practice.