Valuation of machinery and equipment
The personal property unit in use is not a match, for valuation purposes, to an unemployed personal property unit of inventory in a dealer’s resale stock.
Hetz, Russell W.
"Comparables for equipment valuation: In use versus in stock,"
Assessment Journal: Vol. 1:
3, Article 1.
Available at: https://researchexchange.iaao.org/assessment_journal/vol1/iss3/1