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Knowledge

Plain explanations of the rules that decide whether a valuation holds up — written by an AQB Certified USPAP Instructor who teaches them.

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What is USPAP, and why does everyone ask for it?

The standard that separates an appraisal from an opinion.

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What makes an appraisal “qualified” to the IRS?

The requirements that decide whether a deduction survives.

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Fair market value, replacement cost, and liquidation value

Three different numbers from the same asset — and how to pick the right one.

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IRS Form 8283, explained

What Section B actually requires, and who signs it.

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Retrospective and date-of-death valuations

Valuing property as of a date that has already passed.

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The FEMA 50 percent rule, in plain terms

Why the structure is valued separately from the land.

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How to photograph items for a desk appraisal

Good documentation is the difference between a firm number and a wide range.

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Appraisal, CMA, or Zestimate — what's the difference?

Three very different things that all produce a number.

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How a divorce appraisal actually works

Who orders it, what date it uses, and why neutrality matters.

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Estate and probate valuation: what to expect and when

Sequencing the appraisal so it does not hold up the estate.

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Supported adjustments, and why reviewers reject reports

The most common reason a residential appraisal comes back.

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What an appraisal review is — and when you need one

A distinct assignment, and often the cheapest first move in a dispute.

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Retaining a valuation expert: the process for counsel

Engagement, disclosure, deposition, trial.

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When your insurer's number is too low

Independent valuation in a claim dispute.

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Why the same machine has four different values

Value premises in machinery and equipment valuation.

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How to choose an appraiser

Six questions worth asking before you engage anyone.

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Appraisal glossary — 42 terms →

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