Year in Review: Commodities Go Wild in 2011

The US economy grew at a rate of just 0.9 percent in the first half of 2011, then at 2 percent in the third quarter. These 10 commodities saw their own noteworthy fluctuation.

A Case Study on the Importance of Patented IP

Intellectual property is more than a buzz phrase. Properly patented, knowledge and ideas can mean big money for businesses - but it's all in how they're valued.

Valuing Distressed Companies: 12 Critical Questions to Ask

Assessing the risk of projections is critical when valuing distressed companies. Cameron Cook, an expert in distressed business valuation, provides 12 key questions both management and investors should ask.

Tax and Book Impacts of a Bargain Purchase

Recent economic conditions have aligned factors that make Bargain Purchases more likely to occur. When they do, companies need to be aware of their significant impact on both tax and book accounting.

Ten Things Asset-Based Lenders Should Know About Machinery & Equipment Auction Sales

Marc A. Eli Swirsky, the president of AccuVal's sister company, LiquiTec, summarizes ten auction essentials lenders need to know to maximize recoveries in a modern auction sale.

A Tale of Two Countries

Despite their geographical proximity and shared democratic beliefs, the economies of Canada and the U.S. appear to be suddenly diverging. But why?

Newspaper Publishing: Equipment Values Hit Hard by Shift to Digital Media

Demand for more on-demand and real time news has shifted eyes from papers to screens, resulting in over-capacity and general underutilization of production equipment in the industry. Find out what factors led up to the current situation and what light is on the horizon.

ESOP Valuation Experts Might be Harder to Find under Proposed ERISA Changes

Late in 2010, the Department of Labor proposed changes in fiduciary responsibilities for companies valuing ESOPs. More than six months later, the debate continues. Learn more about this contentious issue, and find out why the outcome may make it more difficult to find an ESOP appraiser.

CNC Equipment Values on the Rebound

Used equipment values, once in a sharp decline, are showing distinct signs of recovering throughout 2011. Find out what's driving the improvement.

China's Timber Shortage Growing Taller

China's forests are unable to meet growing demand for wood products. Who is harvesting this massive opportunity? And what effect will it have on consumers?

Just One Word: Plastics

Recent economic conditions have taken their toll on the plastics industry. Find out how industry conditions are changing and what is forecasted for the second half of 2011.

Determining Patent Infringement Damages Increasingly Complex

Plaintiffs beware: it just got harder to prove damages in intellectual property disputes without real market data!

Ethanol Industry Confronting Major Changes as "Blend Wall" Approaches

Ethanol demand has been largely fueled by subsidies and favorable regulation mandating its use. But might those subsidies be coming to an end? And will the EPA's recent ruling to permit E15 for some vehicles necessarily have a positive impact on demand?

Inventory Valuations That Fulfill Greater Expectations

In distressed economic conditions, appraisers are always happy to deliver the news that inventory collateral values are higher than expected. Learn about three different scenarios in which this can happen...and in any economic conditions.

In the Nick of Time - Fast-Tracking the Due Diligence Process

Learn what five points should be considered in order to avoid a drain on resources resulting from delays due to missed deadlines, poor data and information flow and more.

Is the Announcement Right and the Recession Really Over?

The official announcement was made last month - the recession is over and has been for over a year. What factors are considered? And why doesn't it feel like it is over?

Will Bank Failures Peak in 2010?

Many are watching the FDIC and recent changes in banks. As the U.S. continues to work towards an end of the recession, concerns remain about the stability of various financial institutions. Could unforeseen financial stresses trigger a deeper recession?

An Economic Analysis: Trending U.S. Refineries

Trends can help with identifying how costs and product prices affect economics for a variety of industries. Trends can also illustrate differences in the regions of the U.S. Learn more about the current trends for U.S. refineries and the impact on profitability.

Personal Goodwill — Can the Contributions of One Person Alter the Value of a Business?

If a portion of the value of a business is attributable to the unique skills or knowledge of a single individual, there may be an opportunity for both the buyer and the seller to benefit financially. Find out how.

Federal Circuit Court of Appeals Reverses Damage Verdict — Improper Analysis

The U.S. Court of Appeals for the Federal Circuit reaffirmed its position concerning improper reasonable royalty calculations and vacated the damages due to poorly constructed damage conclusions presented by the expert witnesses.

The Gulf Oil Spill: Is It Large Enough to Affect the U.S. Economy?

The Gulf Oil Spill can exert pressure on more than oceanography. Read how this man-made disaster could impact more industries than just fishing and tourism.

Natural Disasters: Finding Hope in the Aftermath

In the midst of hurricane season, this article examines the direct and indirect effects of natural disasters, and how tragedies can be turned into opportunities to reinvest and reinvent.

Innovation Driving Positive Outlook for Nonwoven Fabric Industry

Learn how technological advances in materials, ranging from safer antimicrobial fabrics to quieter acoustic materials, are changing the look and feel as well as the protective characteristics of nonwoven fabrics.

Replacement Parts Can Provide a Competitive Alternative

Russell Fox, Mechanical Drives Engineer and co-owner of Power Train Services, LLC focuses on how the replacement parts industry can help manufacturing companies stay competitive during cash-strapped times.

SBA Lending Increasing, Driving Up Demand for Valuation Services

Federal support has reinvigorated the SBA loan market for 7(a) and 504 loans. What does that mean for the lenders that provide these guaranteed loans to small businesses?

Industry Factors Weaken Printing Equipment's Secondary Market

Markets are temporarily impacted by an oversupply of equipment and excess capacity of the installed base. Equipment buyers are closely considering many factors in their purchase decisions.

Mobile and Modular Industry Tied to U.S. Recovery

According to an industry survey, dealers’ forecasts for the next 12 months suggest a 5% increase in unit sales revenue and flat leasing revenue. The decrease in projected capital expenditures as well as the projected increase in unit sales demand indicates that dealers are actively managing th...

Textiles in 2010: A Light At The End of The Tunnel

Continuing capital investment, improved logistics and a host of other factors are helping to set the stage for an improving economic climate within the textile industry. Learn more through this in-depth look at what the industry is predicting for its future.

Utilizing Contracts as Collateral in Asset-Based Lending

Lenders may want to consider analyzing long-term contracts for potential inclusion in the collateral base. Long-term contracts to supply a product or service will have specifically identifiable cash flows and, as long as these contracts are transferrable and assignable, they can represent a potentia...

Black Liquor Tax Credits: The End of a Loophole for the Pulp & Paper Industry

Black liquor qualified as an alternative fuel eligible for tax credits under legislation passed in 2007 and expired in 2009. Pulp and paper manufacturers can no longer avail themselves of these tax credits, but are hoping to qualify for a new variation of the credits in the future - under the "Son o...

Corporate Bankruptcy: Contrasting Canadian and American Approaches

In both Canada and the U.S., a debtor can commence full proceedings for restructuring, obtain a stay of proceedings by creditors and file a plan of arrangement, but there are many differences, too. Learn about the similarities and distinctions between these bordering countries.

CNC Equipment: Lifeblood of Manufacturing Operations Still Declining

Used equipment values are depressed in response to metalworking facility closures, advancements in technology and a push for increased productivity and functionality. Learn more about the outlook for this vital asset.

2010 – The Year of the Tiger: Amidst Predicted Challenges, Bravery Coveted

According to the Chinese calendar, this is the year of the tiger, which is characterized by bravery, independence and risk taking — all traits companies will need in order to succeed in 2010 based on current economic predictions.

U.S. Agriculture Will be Impacted by the World Economic Crisis

The USDA has made several predictions regarding the state of U.S. agriculture, taking into consideration the fluctuating value of the U.S. dollar relative to foreign currencies. Learn more about the USDA’s analysis and predictions.

Die Casting Outlook: Automotive to Lead the Way; A Slow Recovery Likely

The fate of the die casting industry is closely connected to the automotive industry, meaning it, too, has been greatly affected by the painful process of closings and restructurings. After fighting and losing with foreign casters for years, are U.S. die casters finally seeing change on the horizon?

Six Tips for Business Leaders to Consider as We Emerge From the Recession

Rich D'Amaro, Chairman and CEO of Atlanta–based Tatum LLC, the nation's largest executive service firm focused primarily on the Office of the CFO, has developed a list of six tips which should serve as a basic guide for financial executives in the coming months....

Is Healthcare Reform a Bitter Pill for Pharmaceutical Companies to Swallow?

The primary focus of healthcare reform is providing coverage for all Americans. If passed, it will definitely impact all segments of the healthcare industry, including pharmaceutical manufacturers. Explore the pros and cons of healthcare reform from a manufacturer’s perspective.

In Defense of Value: Appraisers are Not to Blame

Some fingers have been pointed at appraisers as a significant part of the problem currently affecting bankers and borrowers. Learn more about the facts a professional, independent appraiser must take into consideration regarding today’s economic climate.

No Silver Lining in the Economic Forecast of America!

While many are looking for that ray of light indicating the economy is improving, the future remains stormy with lingering bankruptcy, loan losses, mass layoffs and unemployment statistics.

The Digital Age: Transforming Products from Tangible to Intangible

Just as the industrial revolution changed the face of manufacturing, is the “digital revolution” going to have some unforeseen consequences, too? Read how four industries are being revolutionized by technology.

A Public Display of Disagreement: The Debate on Fair Value

The debate over the expansion of guidelines for fair value accounting (mark-to-market) rages on, involving a variety of regulatory authorities, industry associations and Congress as opponents and proponents duke it out in the media.

Black Liquor Tax Credits: A Closing Loophole for the Pulp & Paper Industry

Legislation initially promoted for motor vehicles provided an infusion of much needed cash into the pulp and paper industry, but increased scrutiny by the Obama administration may result in its elimination, and others, in an attempt to fund deficit and healthcare reform.

A State of Emergency: Would Your Manufacturing Operations Continue?

A recent fire resulted in a city calling for a state of emergency, requiring the immediate evacuation of all businesses within a mile of the burning building — how prepared would you or your clients be if you happened to be conducting business from a mile away?

Follow the Money: The Approaches Used to Track Hidden Fraudulent Funds

Money moved across international borders can present a challenge to investigators, especially as criminal activities evolve and technological acumen grows. The ability of investigators and forensic accountants to move swiftly is critical to recovery.

Comprehensive Liquidation Strategy Prepared in Advance Increases Results

A “just in case” plan developed at the first sign of trouble for a company can yield increased results should a liquidation become necessary. Do you know what your strategy will be?

Lowering Labor Costs May Prolong Our Economic Recovery

The cost of labor is a key factor driving the cost of production in manufacturing, and while changes may be critical to survive the current crisis, it may result in some unintended effects.

A Matter of Perspective: Determining the Value of IP in an M&A Transaction

Determining how much intellectual property is worth is complicated; the techniques used must be accepted by the IRS, SEC, courts and investors. So how is it done?

Used Office Furniture is Piling Up with No End in Sight

The market for used office furniture has been crushed by poor economic conditions, frequently converting an asset on the balance sheet to a liability.

Asset Impairment Testing – Just When You Thought You Were Done…

Many companies now believe there is sufficient evidence to indicate the net book value of their assets is no longer recoverable under current fair value guidelines. If your company finds itself in this scenario, you may need ongoing impairment testing.

The U.S. Auto Industry – It’s North vs. South All Over Again

As one of the Big Three auto manufacturers files for bankruptcy and others petition the U.S. government for assistance, it appears that the war between the states – this time over foreign auto manufacturers – has been won by the South.

Now Is the Time to Gift Interests of Closely Held Companies to Your Family

There is at least one silver lining within the cloud of the current poor economic conditions. Now might be the perfect time to implement a strategy of transferring the family business to the next generation! Find out why now is the time.

A Fine Balance of Business and Risk – Is Your Safety Net Good Enough?

Fritz Koehler of Insurance Alliance discusses maximizing a company’s relationship with an insurance professional to develop the best "safety net" of insurance protection. Are you unnecessarily at risk?

Maximizing the Value of Intangible Assets in Insolvency and Liquidation

Do you understand the unique nature of intangible assets and how their value can be maximized? Find out how to make the most of these important assets.

You Don’t have to be a Carpetbagger to Profit From Crisis

Bob Schleizer of Tatum LLC compares challenges and opportunities in the current financial crisis. Will your organization collapse or come out stronger than ever?

2009: Chinese Calendar – Year of the Ox; Retail Calendar – Year of the Bear

Today’s economy is creating a perfect “substitution” battleground between brand names and generic or lower cost services and products. See how the decisions you make play a role and which is most likely to win – loyalty or savings.

Declining Values for Metal Stamping Presses Expected to Continue in 2009

Analysts are expecting values to remain depressed through 2009 and into 2010. Find out how this market is responding to the call of “Stop the Presses” and its impact on the secondary market.

Declining Property Values Fuel Proactive Estate Planning, Saving You Money

Section 2032 of IRS Tax Code was designed to provide relief to those negatively affected by fluctuating markets. Given the decline in values in 2008, this regulation merits consideration. Click here for a copy.

Every Indication Shows No Relief Forthcoming for Real Estate Industry in 2009

The federal bailout started with the banking industry, next came the automotive industry. Will the commercial real estate industry be next? By year-end 2009, the industry states approximately $400 billion in commercial real estate mortgages will be due.

This is the Season for Gifting…In More Ways than One

Have the desire to give a unique “gift” this holiday season? How about shares of stock with depressed market prices? Individuals can give an unlimited number of $12,000 gifts this year without paying gift tax. Learn why the timing of gifting is crucial.

Despite Economy, State & Local Governments to Collect More Property Tax Revenue

Property taxes are rising across the U.S.; state and local governments are on track to collect $400 billion this year. This discrepancy between fair market and assessed value highlights an opportunity for businesses to improve their bottom line in 2009.

Determining the Fair Value of Illiquid Securities & Assets in Today’s Economy

The economy’s volatility has been extreme in the last few months. Accurately determining the fair value of illiquid securities and assets, especially now, is not only critical but mandated by statute. Learn the “why” and “how” to valuing your assets.

Continued Decline in Economy Across All Sectors Batters Real Estate Industry

Overall pessimism, tenancy losses and the continued slump in construction activity has resulted in a supply/demand imbalance that is exacerbating market vacancies in all sectors, apartments and warehouses.

From Destruction to Reconstruction: Hurricane Ike

AccuVal's own Melinda Genitempo-Dobbs shares her story of survival - it's like being on the Titanic when it hit the iceberg, knowing we were going to sink; it was just a matter of time. The devastation was nothing like I had imagined.

The $700 Billion Bailout: The Housing Industry’s Role and an Alternate Option

It is blatantly obvious that the national economy is in a tail spin affecting every aspect of our personal and business lives. Congress recently passed a $700 billion bailout package to help the country begin pulling out of the spiral.

TAX SERIES: You might be paying too much in property taxes if...

In this series, AccuVal’s property tax group addresses some obvious, and not so obvious, ways to determine if you may be paying too much in property tax ...and what to do about it.

Lenders Beware – New Canadian Legislation Puts Employee Wages First

New legislation in Canada has given super-priority rights to employees for unpaid wages and pension contributions, which rank ahead of existing secured creditors.

Are Your Noncash Charitable Contributions Properly Valued?

Forget About Chinese - How Good is Your Spanish?

Expert opinions divided on where manufacturing will physically end up if it leaves China.

Knowing the Basis for Your Property’s Assessed Value Could Save You Millions

Darkest Before Dawn: State of the Trucking Industry

James Wong of Grant Thornton examines the challenges facing the industry and discusses strategies for improving the bottom-line.

LEGISLATIVE UPDATE: FAS 161 - Disclosures about Derivative Instruments and Hedging Activities

Additional Growth in Alternative Energy Sectors on the Horizon

America faces the challenge of diversifying its energy base by growing in the alternative energy sector.

The Ripple Effect of Consumer & Corporate Bankruptcy

Increases in bankruptcies are causing a ripple effect on the U.S. economy.

Capturing the Value of Intellectual Property for Leveraged Finance Considerations

In the last few years, the identification and valuation of intangible assets, specifically intellectual property (IP) related intangible assets, has garnered increased attention worldwide for a variety of reasons.

The Rise of ABL Lending in Europe

While still significantly smaller than the U.S. ABL market, European lending of this type is on the rise.

LEGISLATIVE UPDATE: FAS 157 - Fair Value Measurements

Legislative Overview: Effective Date of FASB 157 Partially Delayed

Four Topics to Consider when Using Inventory as Collateral

Inventory is excellent collateral for asset based lenders although it is critical to understand all of the issues, including the less discussed topics. This article was originally published in ABF Journal in March 2008.

The Retail Ripple Effect of U.S. Consumers

A prolonged recession in the consumer and service sectors could have surprising and far-reaching impacts on seemingly unrelated industries. Find out what this means for 2008 business performance across numerous industries.

The Ripple Effect of the American Economy Impacting Mergers & Acquisitions

The financial challenges brought about by the current housing market credit crisis are starting to have a ripple effect through the American economy.

Sister Company, LiquiTec® Industries, Conducts Orderly Liquidation of $50,000,000 Inventory

LiquiTec® was one of four firms that competed to oversee and coordinate the UCC Article 9 secured party orderly liquidation.

How is the Housing Market Affecting Your Collateral?

AccuVal has historically observed a strong correlation between the housing market and the retail market for home-related products.

LEGISLATIVE UPDATE: IRC Section 409a

IRS Provides Limited Relief from IRC §409A Deadline

Inventory & Brand Value Impacted by Recalls - Large & Small

Recent high profile product recalls have put a spotlight on safety. How do these recalls affect the value of brnd names they represent? How do they impact the value of the inventory?

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