Depreciation, Computers, MRA in assessment, Valuation of machinery and equipment
The mass appraisal process is commonly used as a basis for assessing business tangible personal property for the purpose of ad valorem taxation. The procedure is to develop depreciation factors to be used as multipliers to the historical cost of the subject asset, based on the year of acquisition. This article discusses steps for developing a mass appraisal resulting in the equitable fair market value assessment of computer and related hardware.
Zises, Robert J. and Mueller, Rainer
"Equitable fair market value assessment of computer hardware,"
Assessment Journal: Vol. 10
, Article 6.
Available at: https://researchexchange.iaao.org/assessment_journal/vol10/iss3/6