CPV Asset Valuation Practice II case studies
CPV Asset Valuation Practice II · Put your knowledge to work in context.
The CPV Asset Valuation Practice II exam is a discipline-based credentialing exam in the American Society of Appraisers (ASA) education and accreditation system. ASA describes itself as the only professional appraisal organization accrediting professional appraisers across all six appraisal disciplines, and the exam draws its content from those six areas: Business Valuation, Machinery & Technical Specialties, Personal Property, Gems & Jewelry, Real Property, and Appraisal Review & Management. The CPV Asset Valuation Practice II case studies are 5 cases and about 3,180 words.
1Minority Interest in an S Corporation Distributor with Related-Party Lease and Customer Concentration
Subject: 30% noncontrolling interest in Riverton Color & Chemical, Inc., a Subchapter S specialty-chemical distributor. The engagement is for gift-tax reporting as of December 31, 2024.
625 words, about 3 min2Liquidation Value of a CNC Machining Center for Asset-Based Lending
Subject: a 2017 Haas VF-4SS vertical machining center with 12,400 spindle hours, a 4th-axis rotary table, and high-pressure coolant. The borrower requests a 1.1 million asset-based loan secured by five machines; the subject is the largest.
628 words, about 3 min3Estate Jewelry Appraisal with a Fancy Yellow Diamond and a Polymer-Impregnated Jadeite Bangle
Estate appraisal of jewelry as of the decedent's date of death, March 14, 2025. Items: (a) a 3.02 ct fancy vivid yellow diamond ring, VS2, with a 2019 GIA report, set in platinum with 0.65 ct total tapered baguette diamonds; (b) a jadeite bangle, 58 mm inner diameter, with a 2023 Hong Kong lab report stating natural jadeite, polymer impregnated, color not tested for stability; (c) a 14K gold charm bracelet with 22 charms.
644 words, about 3 min4Mixed-Use Building with Below-Market Retail Leases and a Street Reconstruction Project
Subject: a three-story mixed-use building in a transitioning riverfront district. Ground floor: two retail units, 1,800 sq ft each, leased at 28/sq ft through 2029; market rent is 42/sq ft.
634 words, about 3 min5Review of a Machinery Appraisal for Collateral Lending
Bank review of an equipment appraisal supporting a 2.4 million term loan. The report, dated February 2025, values 14 Caterpillar and Komatsu earthmoving machines at 3.1 million fair market value.
649 words, about 3 min