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.
Experience with the lenders and institutions that finance the deals
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.
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 →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 →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 →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.