You will know up front exactly what, how and when the assets will be valued. We intend on keeping business relationships. 

There are several market levels of value. We will provide the appropriate unbiased value level(s). 


Marcus Group is an equipment and technical specialties appraisal company based in the Phoenix, Arizona metropolitan area. We have prepared business asset appraisals for 25 years. We are engaged by business owners/managers, accountants, attorneys, assessors, bankers, private equity firms and not-for-profits. We have appraised small businesses and large enterprise operating assets throughout the United States. The categories of equipment include; manufacturing process plant and equipment, food process plant, pharmaceutical process plant, vehicle/truck fleets, heavy construction equipment,  and medical imaging/surgical equipment. We provide appraisal services for purposes of changes in ownership, federal taxes, estates and lending. John Marcus ASA, is the principal of the firm who is an accredited Senior Appraiser with a designation from the world renowned and respected American Society of Appraisers (ASA). ASA Machinery and Equipment accredited appraisers participate in rigorous continuing education programs because we recognize that staying at the top of our field requires continual growth, knowledge and an understanding of our professional peers' approach to an appraisal problem.

Contact us to discuss how we may be of service. After an exchange of pertinent information, we will submit a written proposal outlining our scope of work and fee for assignment.  Your acceptance of the proposal will be our notice to proceed with the assignment. The valuation will culminate with a narrative report. We take in the product that we transmit. It is the most important part of the valuation process.

Purpose of Appraisal

Charitable Non Cash Contribution - Donation of personal property to a qualified entity – narrative report attached to IRS Form 8283

Estate – Valuation as of a specified date on decedent’s business fixed assets.

Business combination Allocation of Purchase Price ASC 805 – Equipment Personal Property

Cost Segregation – MACRS accelerated cost recovery. Modified useful life of real estate building improvements and components. Narrative report for the IRS.

Pledged assets for lending – Forced Liquidation Value, Orderly Liquidation and In-Use Value

Inventory – Raw materials, components, finished goods and WIP. NOS and OEM

Eminent Domain - Condemnation on property fixtures for state governments. Test whether personal property is removable without damage.

Furniture and fixtures – Labs, research and development and medical OSC

Our valuation models are top down. We will apply the appropriate techniques to valuation and research to support the valuations. 

25 years providing specialized equipment valuations 

Marcus Group



Machinery & Equipment Appraisals