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Appraisal Guides & Insights
Expert appraisal guidance — what drives value, when you need a USPAP-compliant appraisal, and how the process works.
Latest posts
Date of Death Inventory Valuation for Estates: What Executors Need to Know
Estate inventory must be valued at fair market value as of the decedent's date of death, never at cost or liquidation price. This guide explains the IRC Section 2032 alternate valuation election, the Form 706 appraisal requirements, and the records executors need to support a defensible date of death inventory valuation for an estate.
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How Lenders Use Inventory Appraisals to Set Asset-Based Lending Collateral Values
An inventory appraisal for asset-based lending gives lenders the net orderly liquidation value that sets your borrowing base advance rate, not a market value estimate. Here is how that number gets built, what documentation to prepare, and how often the appraisal gets refreshed over the life of the loan.
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Food Inventory Donation Appraisals and the IRS Rules Behind the Enhanced Deduction
Donating excess food inventory can trigger an enhanced deduction under IRC Section 170(e)(3), but the formula, the PATH Act eligibility rules, and the $5,000 qualified appraisal threshold each work differently than a standard inventory write-off. This guide walks through the math, who qualifies, and when a professional appraisal is actually required.
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How Ordinary Income Property Is Appraised for Charitable Donation Deductions
Donating business inventory, self-created art, or short-term-held assets triggers a different valuation rule than typical property gifts: the deduction is capped at cost basis, not fair market value. This guide explains the IRC 170(e)(1)(A) limitation, when a qualified appraisal is actually required, and how Form 8283 applies.
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IRS Inventory Donation Appraisal Requirements: A Documentation Checklist for Businesses
Donating inventory to charity comes with its own IRS documentation rules, separate from the usual $5,000 appraisal trigger. This checklist walks through what records to keep, how Form 8283 treats inventory differently, and why fair market value documentation still matters even when a qualified appraisal isn't strictly required.
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What is an Inventory Appraisal?
An inventory appraisal is a formal, documented valuation of goods a business holds for sale or use in operations. This guide explains what the process covers, which value standards apply to lending, tax, M&A, and insurance purposes, and what qualified appraisers actually do.
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