An equipment value that holds up in court.

When machinery and equipment are in dispute, you need an independent opinion of value that survives the other side's expert and cross-examination. We give you a documented, USPAP-compliant appraisal, and the appraiser who will stand behind it.

USPAP-Compliant CMEA Certified Defensible for Lenders, IRS & Courts Nationwide

Built for counsel

A neutral number, documented to defend.

Your matter does not need a bigger number or a smaller one. It needs the right one, supported well enough that opposing counsel and the court accept it. We deliver an independent opinion of Fair Market Value tied to the effective date your case turns on, with the methodology written down so nothing rests on the appraiser's say-so.

Tell us the assets, the matter and the governing date. We confirm the premise and scope up front, value each asset on its own, and prepare a report that reads cleanly into a filing, a settlement or the record at trial.

See litigation & expert-witness support

  • Independent and neutral: an opinion of value, not an advocacy position
  • Effective-dated: tied to the date of death, filing or separation your matter requires
  • Retrospective when needed: a value as of a past date, supported by the market as it existed then
  • Itemized and traceable: each asset valued on its own, every figure documented
  • The same appraiser testifies: deposition and trial support from the person who wrote the report

How it works for your matter

From assets to a defensible exhibit.

Tell us the matter

Share the assets, the type of matter and the governing effective date. We confirm whether a desktop or on-site appraisal fits and flag any conflict up front.

We value to the date

We apply the cost, market and income approaches under USPAP and tie the analysis to the date your case requires, current or retrospective.

You get the report

A written narrative, an itemized appendix and photographs, built to read into a filing and to withstand an opposing expert.

We carry it forward

If the value is challenged, the same appraiser supports it through rebuttal, deposition and testimony.

A value that cannot be traced cannot be defended. We write every report as if it will be read aloud in court.

Lukes & Lukes · The family standard

When you need an equipment appraisal

Every matter where the equipment is in question.

Litigation, family-law, estate and business-dispute attorneys order an independent equipment appraisal whenever the value of machinery and equipment is contested or has to be proven. These are the matters we support most.

FMV · Defensible

Litigation & expert witness

Independent valuation, rebuttal of an opposing expert, and testimony at deposition and trial, built to withstand cross-examination.

Litigation support
FMV

Divorce & family law

Fair Market Value of business and shop equipment in the marital estate, fixed to the date of filing or separation.

Divorce appraisals
FMV

Estate & probate

Date-of-death Fair Market Value for executors, administrators and estate counsel, defensible for the IRS and the court.

Estate appraisals
FMV

Partnership & shareholder disputes

Independent equipment value for partnership dissolution, buyouts and shareholder disputes where the assets are contested.

Dispute support
FLV · OLV · FMV

Bankruptcy & workouts

Liquidation and fair market value for trustees, debtors and creditors in bankruptcy and restructuring proceedings.

Bankruptcy valuation
FMV · Retrospective

Insurance & loss disputes

Replacement cost and fair market value for property-loss, casualty and coverage disputes, valued as of the loss date.

Loss valuation

The value the law asks for

Fair Market Value, fixed to the right date.

Most disputes turn on Fair Market Value as of a single point in time: the date of death, the date a petition is filed, or the date of separation. Equipment values move, so the report ties the analysis to that date and supports it with the market evidence that applied then, not today. When a matter calls for liquidation value, replacement cost or a going-concern premise instead, we set that premise and say so plainly.

See the full premise glossary

  • Fair Market Value (FMV): the governing premise for most estate, divorce and dispute matters
  • Effective date: date of death, filing or separation, documented and held constant
  • Retrospective valuation: a defensible value as of a prior date
  • Liquidation value (OLV / FLV): when bankruptcy or a compelled sale governs
  • Replacement Cost New (RCN): for insurance and property-loss disputes

Where we work

Minneapolis based. Testimony nationwide.

We are based in the Minneapolis–St. Paul area and support attorneys across the country, on-site or as a desktop appraisal from an asset list and photographs, with remote or in-person testimony as the matter requires. We regularly work matters in Minneapolis, Chicago, New York City, Charlotte, Dallas and Houston, and in metros like Los Angeles, Atlanta, Denver, Phoenix, Seattle, Miami, Nashville, Detroit and Kansas City.

Common questions from attorneys

Answers, up front.

Who can do a fast equipment appraisal for a court case in Minneapolis?

Lukes & Lukes is based in the Minneapolis–St. Paul area and prepares independent, court-ready equipment appraisals for local attorneys, often the quickest option in the Twin Cities because we can inspect on-site without travel. Call (612) 504-1691 with your hearing or filing date and we will tell you the same day whether we can meet it.

Do you provide expert-witness equipment appraisals in Chicago, New York, Dallas and Houston?

Yes. We work nationwide and regularly support attorneys in Chicago, New York City, Dallas, Houston, Charlotte and other major metros, on-site or by desktop appraisal, with deposition and trial testimony in person or remotely. The report meets the same USPAP standard wherever the matter is venued.

Can the appraiser testify as an expert witness?

Yes. The same Certified Machinery & Equipment Appraiser (CMEA) who prepares the report supports it through rebuttal, deposition and trial. Because the report documents its premise, effective date and methodology in writing, the testimony rests on a record, not on opinion alone.

What makes an equipment valuation defensible in court?

Independence, a stated premise of value, a documented effective date, and a methodology a third party can follow. Our reports are USPAP-compliant, apply the cost, market and income approaches, value each asset on its own, and show the market evidence behind every figure, so an opposing expert has little to dislodge.

Can you value equipment as of a past date?

Yes. Retrospective valuation is routine in estate, divorce and dispute work, where the governing date is often months or years before the inspection. We value the assets as of that prior date and support the conclusion with the market data that applied then, not today's market.

How is equipment valued in a divorce?

At Fair Market Value as of the date of filing or separation that governs the matter. We value each piece of business, shop or professional equipment in the marital estate on its own and tie the analysis to that date, so the figures align with the case and stand up if contested.

Do you handle rush requests before a hearing or filing?

Often, yes. A desktop appraisal can move quickly once we have a clean asset list and photographs. Tell us the deadline when you call and we will tell you honestly whether we can meet it before any work begins, rather than promise a date we cannot keep.

Will you take both plaintiff and defense, or one side?

We work for whichever side engages us first on a matter and we check for conflicts up front. Our role is the same either way: an independent opinion of value, documented to defend, regardless of who retained us.

How much does a litigation equipment appraisal cost?

It depends on the number of assets, the locations, the premise of value and whether testimony is required. We quote the scope and the fee up front, before any work begins. Send us the matter and the asset list and we will put a number in front of you.

What industries and equipment do you cover?

We appraise machinery and equipment across healthcare and medical, automotive, and general industry including manufacturing, fabrication, construction and food processing. Whatever the disputed assets are, we bring the asset knowledge behind the number.

Ready when you are

Get a value that holds up.

Tell us the matter, the assets and the governing date. We confirm the premise and scope before any work begins, and we never quote a value before inspection.