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<br />Thc:PA':staaed tbat:the fj''s �epiciahbiX iafiles=ai�°:'Gia$r9iet1 ltsing::data:froai the,:A1VIA:'
<br />systetri arid'sssigzieii equiprifiel�t'coilesr,'ly•iiSi?g.tie=mean:8s'.iec�ietT,':stiwi�ial: ciui�es ar'dCvel4ped. Yg.:. '
<br />a'ss3si'in ;ajiistirig:foi ailci#C?i2i®l:obso�esCei}ce;phis:;roceS.icYfbmpe8:ybar73!r`'Plie PA -sated "t:gtoe. :'..
<br />r w el`fos 'ad it3driai
<br />jlepcetic[>=nv3 �tl'ie:i'iet�i:
<br />tisthicii • basee ore:,
<br />. f'ixt;iiee are•ciiiYeatly,taei�[g• .:. �... .. •&ll of•;:::=_.;, :,• .
<br />AN
<br />tore o eri i 'clCsiii$§.stl}scit sail;'iii: N- ff-Tilb,-P� Iie.PApreseiils"fk�,iY tetiiiew'da#s'pf:v rioi s.cs:','-.::;':
<br />reaetlets`in' he tri=caul y; a'rga." ;'f'lie's e§eIltrs stdGe''ilygt t3ie'.ti;iexit:th
<br />go ey�ecetve:i§:�:��:yeAm 7.
<br />- �'#h�ti •#1%ey base: theiT�ic�B ofi coiltiiticiri•;,•iaox. �lge.: _ .. .
<br />The
<br />Y
<br />1st�ied:tha#` ilia:: ides• are=.•javvrril`.5[t1'o1d: .T3ie'A?
<br />. discussed•:t11•Ctli'Cr,•@-U6e`; ,Co»ti.''s:#bie;9;. :>g•reieatiol��a.co�iin •-
<br />i
<br />:19 adSiplir►ent for.ecoiio?h c,:o. sofesC�ii'ce.' it 'PA m:;.S'ectiori ire Cnted''ariicles ela#ai=to:Cty�Tiif;: 't`Y;e'
<br />PAsa#ed:xhatthe;asse0snfeFit';s?fiaailsasgf:il3�2Oiicl'tiier£ore,Cb:ijiiouldiz6tave.arieeatari '
<br />. � .-the:piyipai-izy"assets ciirteirtij�:ift?d��Appeal.. • '.: _ •
<br />The PP; prlesenfed: rd•tA'k3}e. lie stabFtf:.
<br />that•irian of dies'.-lowil is were t gbere. utel
<br />Y,,-�:
<br />t also: ted ;tfa leas°e:tustol`c�al;eosYo tFie"at8��tt. as:ti$ei3'ari s:Ilocated i ast'ia
<br />their calcuie#ions:':This'v?fi d' 41f.6 Jig tiie:st2iting:poiiitixsdd (oYiii�at:cosh"fo'.dvsidp tiie
<br />• assesstrceitfaridthe:Agen[t's`rec�uesEaii.valtie.• • : - .• .
<br />The Pik' discasbed;hodv..$evet81`.Sjbes ari :retneiwsil::ion•prexids'arrd: l e;gffeCi:pm`tli� coiirtty's:ilevelbliment of
<br />its'}ireseiif';virorth tables;; :Th' l'A pqsenied �afa:aticl"iiiscu'sse�i:the;baiXi�az-cd��;'`wYiere the'GirctiifaCourt :...:
<br />was 'ciiicizil`aiicl itXe,-:AppBlte;:urC teiiis?ded::cgseak;•reggrl ii'ig filie'eviiiinae:preseii;fedby!`
<br />Tfie:•PA• said: that the.;eanrti founddefots,:inirteil5odology>.
<br />dcrifiaationofariris-lengtti:treiiactitinsaYl ari#ity`ofeomaratiles.Sririeti�:devel6pritvaltie:.:;TEi_PA
<br />riCludea.a:ba ; 11 cit;oiY:: retie=�hiA??j l Sit biz: 'c `PW: sfatecT t3is :the
<br />.'sales fiats;as'ui_relialige aiiri.�ir* '' ..., of;ezi:ijr •tTie, 1. - t 1, .. T i i�A>fu; ei•`stattcl'thst :'
<br />- ih�•:tab;'es•iliat �he`l�gent��ilsed,are f�gaG i'lte'PA:tlisititssetl-�ii�•'issu�s'-:•i3ie' ta:'a�e;as
<br />follows : listitt s are' itot: s2les `seilI6rs `ales itg:;t a :ijeal 2irig i al sasti;' a Yl;'lack;of aiillts�7le: cotitpatabW .
<br />!sales tb•.average.{riot jtisi bur. :: bqo v-; 3dr et ;'f3ie`pA-Fe�§ic3:ihe U#9C3:,tle�{ti iri af`iFtar�t value anri l A• : -
<br />;saTls,coutpaCison:8pptoAcll;The ISA: raeiiC rFzttitiig;•tliei'ctiitpsbooltl'coYiiparalles atid:daprccatGzr.
<br />calculationsj` aid Yaiseti uici'iviiiril :c�stiDris :with e�eri'b: iNtAnftties' aitr Type g4 ' s Kiri used `to
<br />brood `Yiy .dear;' Yifoatiori 'of:: q -' ae§et:'ai;_'.comp �Ai]e ,,-A , -6,
<br />e;=Com ld
<br />shipping%height%ius Nati ii :e lculalaoir$ upe :of.selleYs`su efited est:price r[of'.a>�ai7vfaCtiisei's grit ing; .
<br />lack of ability to`-:ietun'•ihe �Lennii$:lac(Cf:,:ivaiiraittie vans t3seof'ijif%Yefii' aci ti5i list
<br />when corre�tsr'.:das. STso':iXidcateti'lire'r?eotrip;.ixe,a•luIS1R, andngt.lisf}�riCe;..and- tliffer�ricee:;jn
<br />.4esciiptiotis.bf-thC'.asset.*it 'h:attacli�eats:.:Ti7�e:PA:sated'I is #�e.�f� tii3eti'tiyr .is �spt•citii�aitf' ;
<br />a�jich •.skews tis''Olo : od' calciiliitiri : ' =1 Tie `.pA' iase lacai dafa::fioi•;esel io :iissist in°•
<br />;$u Sl;:..., 1.. cts the
<br />' ' . '�de�iometit.of•atl(litbi� o •'solescet' "' ear f :. • • ..
<br />i P.etitioneij'Agent:
<br />Elie AgenG;statefl: tllaf aka staiccls'fot'12eaixuigccinbi'ic...at?e':c3ne1$petl 8x a'g'e/life:
<br />tlYrota h:.friar}tet:tl a e•.ci*iticitce;, Tag
<br />g ei#ed; dot :+ll: and W. s Creii`spbs@l. ' Tree A er;
<br />. gcYes#ion�i-:viae':P��:=fo<shticv:iifs=evi3eiirkas`-�pli0ar:�tlie:silea�s:. .f, culatio •-ii�ere � t? .. •
<br />. ,...., �ed�aiy:•� CANiA�i mal" ias, lilai3e.
<br />'lh'e' pJ.::etatecl';tta at` 301.' i' :gvifleiiie_ : 7f oi�gi::tfie- egiiipiritei�t;codes fbrs�ovj ,• the. pa :caa
<br />identify ;dt9 otigiiitai.:cost;' agC, ;life; aispo5adstiii' �x►eaa` 8aiY`; C.;A; tf��fl'' looks to the iaailoef' "
<br />(auctigiisj.for"ricizig;.`ziricla}ricItds:ai enuiiiri'aiit}iipj3i$'T3ie Aeiitasiiefl #?e:PA to:sYiaw:lio�a that ..'
<br />ti...
<br />ideritz es obsele8cetice aiic ovh t:isw8lie�vr►,� i tilos ANilillisysif:•to es`E6litli'ecoYiaiiiic bbsoTesteriCe_ :,`!'he
<br />P11`iespbndedby.stating icy�evieiotheb2?4U5s' r:egiYif ler reainvaTG;.=T1ia gerit,AsTCedif.thd.PA.
<br />deteim{iied :cvlietlie'.r these t+vcre j'elir i` assefi . or, tl'tfiej+�`90 :to a:sacoiuialy mtrl#et::: Tk e -PA• stateii that, - .:` :_
<br />through spealaiig xpit i, h o�aiY�e;iz' v ilei► t e�y, e;;lt•w'as::tl ;.. - >rti; ftdt?t c asset`s. go -.to. lie set o daffy' .
<br />rilarket ie Ag ent•th,6n,Ai!VOsed'1iiast aesets tli�af may�ori ilia books aud.ai-e beat '.assessed_. -
<br />i Thr Agefit "slated: tls: thy Pltfs tartlet:fables •a>}ds _ til 8
<br />liline'd ior:ttiert=is''a sitixilari 'ta•g_'ass"et: The Agent.
<br />ter 37 7R's a d: ,ou»ty iati%s ilt rise th"
<br />of!an asset;to`:cau gte: .T- he:PA: stated r isA'"`i8":itsirig the de3fh;`
<br />that _tliep aft Ciiirenfiy :Y evS,e`pvirig::Slata oa aclg.:in: ofder::tn
<br />reduce.tbe:life #roiri8 �re'drs:xa:yesirS:
<br />Ag' dictrsse tli�.ietzc•?n:iisirig.o:ata:oi °I50Ita
<br />data..7iieplgeiltals6�:diciit9sedtlie:c(isposal.sYtade;by'eiesviants`;A$acting=ll2Y=I'iie':Jlgeritatated
<br />t}iat the 1'Arhas #ivt':ititcltided alI ot'ms oiatisdT�s oe :in big yalu6.— TW:Agerit:.�bes:not'�elieve,tYie
<br />esti claim::ttiai:,his taE1]es include an foi.......soideVifieitton . 3'fie:°Z?P,:` tat d •th t;Ii�e'•}ias ta. eiy on::t�ne '
<br />Iaiepayer:rePdrting bn'•tixe:fetii }i ;- stated"tFia '• i A>ls:aril3?:irie stiiirig.Viie3;death of Wi assei,.
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