Understanding the Different Levels of Value: It’s Worth What Where and When?
Artifactual History Appraisal
SEPTEMBER 17, 2019
In my firm’s appraisal assignments, I’ve found that Retail Replacement Value is the main level of value used in fine art and antique insurance coverage. Fair Market Value is used in all appraisal reports for United States government federal functions such as non-cash charitable contributions for income tax deductions and estate tax.
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