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MACHINERY & EQUIPMENT: Plant equipment and <br />machinery, office furniture and fixtures, mobile <br />equipment, rolling stock, signs, process power feed <br />wiring and piping, special shelving and racking, <br />scales, hoists, elevators and conveying equipment, <br />and numerous other classifications of fixtures and <br />equipment. <br />PROPERTY RIGHTS: Fee simple interests, easements of <br />various types, water, air, aviational, access and <br />underground easements for tunnels and utility <br />systems. <br />BUSINESS ENTERPRISES: Complete business appraisals - <br />whole and fractional interests, consisting of: <br />Allocation of value to assets, tangible and <br />intangible, goodwill and going concern, capital stock <br />of closely held corporations, patents, licenses, <br />franchises, contract agreements, subscription and <br />mailing lists. <br />PERSONAL PROPERTY: Numerous types of personal <br />property, furniture, appliances, recreational <br />equipment, televisions, radios, stereo equipment, <br />tools and various other classifications of personal <br />property. <br />CLIENTS: Clients include private industry, corporate officers, <br />insurance companies, agents, management and planning <br />consultants, accountants and financial consultants, <br />goveznmental agencies and officials, attorneys, banks <br />and financial institutions, and private individuals. <br />PURPOSES OF <br />VALUATION: C. R. Pelton & Associates, Inc., has prepared <br />valuations for numerous purposes some of which <br />include the following: <br />INDUSTRY AND <br />BUSINESSES: Business Valuations for pre-acquisition merger or <br />contemplation of sale, allocation of purchase price, <br />tax purposes both Federal and Ad Valorem, financing, <br />property record accounting systems, valuation of <br />closely held stock, insurance and coordination. <br />C. R. PELTON & ASSOCIATES, INC. <br />2 <br />