Built for the people who rely on the number.

Lukes & Lukes is an independent machinery and equipment appraisal firm. We build every USPAP-compliant report for the professional who puts the number to work: the lender, the attorney, the CPA, and the owner or buyer behind the deal.

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

Experience with the lenders and institutions that finance the deals

U.S. Bank Wells Fargo Ameriprise Thrivent Principal

Our principals have consulted and performed analysis for organizations across finance, healthcare and automotive. One of us came up inside the bank, so each report reads the way a lender and an examiner need it to.

The roles we serve

One discipline, written for four audiences.

The premise of value and the framing of the report change with who orders it. Choose your role and see how we build for it.

Collateral & credit

Lenders & leasing

Equipment loans and asset-based lines, SBA 7(a) and 504, collateral reviews, lease residuals, and foreclosure recovery, built examiner-ready in OLV, NOLV and FMV.

For lenders & leasing
Litigation & family law

Attorneys

Litigation and expert-witness support, divorce, estate and probate, partnership disputes and bankruptcy, documented to a premise and date that hold up under cross-examination.

For attorneys
Tax & planning

CPAs & advisors

Estate and gift tax, trusts and family limited partnerships, buy-sell agreements, C-to-S conversions and the equipment behind a business valuation, in IRS-traceable Fair Market Value.

For CPAs & advisors
Sales, insurance & planning

Business owners & buyers

Buying or selling a business, financing, insuring to value, partner buyouts, and simply knowing what you hold, in the premise that fits the decision in front of you.

For owners & buyers

Ready when you are

Get a defensible number.

Tell us who you are and what the appraisal is for. We confirm the premise and scope before any work begins, and we never quote a value before inspection.