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'the AgeriC dfscw sed:••
<br />. � •.. •... °: -• :•=!'•:AlOcal-data:'
<br />``; : `' = :: : to: i�lg1'sYiall.$b'. i obsiSbescence kot,641c).. Tile: :l
<br />whicH •is a•iritirt�l??y''cti?rVe;•ita�tl)`:s4tsnlWarf.-i�iifh' .. �t:;foim�.of:,. �:riecess. s��''>:•�'��' ••
<br />g dbles% db:iiat'itidlitde, eC piSw6T aoas:iiG .:
<br />fvlg=siz$II'.&.:Swift.{Ioais:;cutve L:.. uncl.'atieck giid:_ a faitiily=.•;:
<br />t:a2 :stafcd�tt�at:4i�,b�ck - �. •. A ��, Vie..•... - e.�; issed'.
<br />Ate' eO ave=di Xi : d' notfirici_ .�iri�ai��izen s� -'?�h f�??t .-The
<br />isle report s'n, Id riok:? : sf91 that iie eou uses_ttia eta .. g
<br />iisiness: , 3'ize i?A: ciatuiiaableTi�it. s:hi§ value f
<br />owssed •ti : ed` tbeit Doan rle e - , value but 1xe .rltd Yt6 :iil gin
<br />hbdi•. ;preciously ems}?. rif shbtttliiricfuded in. tha teiuie�?'si :'i1ie: p�gen't.8tated �.
<br />con `ad3 °data . . I . en F.: saes;:
<br />believes ;ttiat'a : ti .?Ithe #?A s.. # #u P11 s' rala'e ;iif tlie`.mar�eeiP
<br />e§t. ' the .Agent:q of'cdnfacf; .oitef (it�Is:
<br />raga#an:lacics riie;�eli::''' th ISFICI;C.gr�Y';.
<br />that th6 info . $ irl-M f�eJ''a ld h� e`tiSt3 i
<br />Used th dAt2. 7,_: heuc:#rd�le '
<br />-:{ems, s. - ..::...; a sales
<br />how P7'. e. $$
<br />:. ,
<br />'ssCd':t�ie: is 3 etcst iy;aT i sy:: disci tioar :fey';rgdid.at tiiLVV
<br />he.Agent.disc�?• .. tla&iavctiifYYe &re evaluated. -•
<br />exit: o`es riot:btZive•.tlist:fli '. Y
<br />comparison •approa Ii: •'ii?e; 6 } lbMi'CYIe_ A SYB
<br />values;: i evitaveti the: in it affiec
<br />and sales are _ewed,for.i4CXt?., - . • - : ' , : •:•.: : asserribY$c when:in:.
<br />the inal+rt'to:iea# Iii§ isble5: lie ntr.t9blefi:.tl�f`inot iii�e'_ . ,
<br />' lie Agdd.f*entte :idenff
<br />;�6vedm er:tkfe: aL T t`belieredtile:PP =tias for otiiitigt�`.sahs
<br />ittsts�gertY►a: z.'also'.�Se},t?g thEA.s.!ilCs aTe=�1i°rfsl�ty:tab] �ssut `t3se-.
<br />:tht develQptde.
<br />ris11 8s SwE(iowa 4 ea,�h,ari iiot iiitiutieleQQitit8tedi PA t$1slesonly accotuXt far.
<br />iJlatajYbWed-cotCeri]�S Tire. Agent. ,....
<br />aiid.j�. use:.of;lowa Cii�tvts':; - e odpiti Duly lodlts= f.tlie':1(iC�1:iiYorta�tylV a. '1'lieiefore..
<br />p}iysicai.obsgiestenee: nr)• liis: gpr2isa'-iri i Sy, e, YVt i Ytd'6 ;Gr;tenon;rh osier _ ot,.tlre
<br />vacs that°ths' A:;� s:dot:tpiet Elie'staiida d'' ::�
<br />• - •the Agent: belie ,. >.. .. .. .., . - : "- :. • - •
<br />• POA•tcs:Yeiain tfie•piesp�o ;• .. r:: . • • :: : , .. • :,-; :�•• .. •:; : •. • . • , ., • . - ..
<br />}A revi we f ihe', R-405s; _dost as3ets,
<br />Them was.'discussiori• tietu*eeiz:ihe; Pi$eztt:and t3i}e PA: wktli::xeg ested: tuicd they vvtre `'•'
<br />and the Validity o•Aaial?yxYII6vals.: ''Tlie i'Pi. stated:iiltiis:vvFiy; Vs3it5'9?eYs:iecf(i':
<br />t sola .bite.`t.o S.-.arc pernaifte&c. •s lie .A etit'sdisctzss ir2.l adv. fine ata i$
<br />riot jpeiu�3i#iet3:.."1`heAgei?, : dg aizi tliere: -tee:Agent:egau,Yo'ren':�ridutiy,:
<br />akEwed }e:Ri4 p7aiined~tlXd. •t?a�e 3s' net `engl gli; tie P objCated :fo't
<br />I�. ;Silica ..t bis'-r'epott was` s8't- shared m°:;t�ie'.�vidence. $.
<br />repbrt',from B a�g tfiecei$ iii aais:?f�oT�86bi-to•
<br />reading ;'M e': ABcl tLreite ate .
<br />. .. '`" -. •�: ` ;. • • � iice:� •'�'he;Ag�nf Pre�eiitCdsri�::b[ecutive. SUr�a�• •
<br />Section;C ti the'1?A'S exhdiiis'iiieliXdeS e.Agerit'#i eiriiie �, of.a .8._faCYois;, .
<br />discu86uig. the o)lowu?! tvx, §asses msrit.:iitst •repzes i3t% t ma `Ct�tiside fessYD accepted:
<br />tart, tli apiniDii_`bf: }ilei:• :.vofth t?a 3*,':
<br />irisnfCiciieiit'eyidef►ce::.:#o°:st1Y?P � P.-. County iiepreCiz�hoiL. •.
<br />a r"distil, racCices;'3nc(uS1.and appIyg-ail't{oirips.¢f-olisolsceri.' ..
<br />pP a YedatiOn<sce�lule;Iioi#I=t:eir:flpitiiUne:of:.
<br />tables..:`i'lie _Agin used ati:`lasd d.' •:~
<br />valu'e;.'alcing secon3;.pmach:i�s'riig::tki
<br />a; e::age%iife::rrie[Iiacl-:z: Th•
<br />fbvfT]-ti'9;;�iritfi iridene:i• stiii§tantiate;Yiir request The'=Afgrnts' ::
<br />eoonoaiic'rilisolesceiice•io c1iidett the: ofio lin&`. 9L:.Py?o$e-bftte'sppeal;: coenpenY:PioIIe :p?vi� ' .
<br />: Eiceci�tive::su y, • i iioris~ frari ::varib>Ys::so res . •Floud,- t taes;.(F S,J.=B •factors;: thr e
<br />criptigtz;. t ; Valise ti iii Dar':tse'ajrid:ailier'Coiiirt'd?.c�siaiis
<br />aQprdacYies to;vai 8; k ' o'Cbn?I?ly with I _ .,1J4. Ol biriiii igs: d`Qiovir:fiaiu. lie:standaidii:w:cte
<br />i.Ttie Agent's evidence also stated tli$t;t3e:l'A must-to 1Cs p, t stated fiht.•`the 11A:has<�nip
<br />applies-:-ltsng w4h Cd;taitlera tin_ of: ',fotnts oi' obsolescence 1E5:<..;gea1
<br />appliedS1iy5ical obsolese}ir�e:°i' _3 4�22.of:lie .Ague's etrtderii e_sessede lUiarsha4'�s'SvnfY#ables . '
<br />ancL' Iowa Gttizves- l' e::2 :;of lle 31petLfA--rin C 4Ce :preseti GeCl tile: tom_ Stl2 i1,-w-7 f'ta4 for. Atirriiisis native
<br />EZeviews:'.ages'24�2i5.:oe Ages;svierine:'sctYssadtla.fbTl6vniicdi ofytoof;.resmpiigh
<br />oi'coiYecfiiess; do•'cvibe aiigti tesri: A: andwmg;%oar'the t lii¢s: pvei ;calci iatecl; f?ts t.con8idei ti0r :br;:
<br />economic:bbsolesccticcdgtg}+fiBAs~Lit)t:;mid::IAAQ:i?o?ortnatson;tetasiag.tothe!>aiof:as3siagroulSs'
<br />I daveid ui •` 'atriI._.. e'ti£> iYd±I? y'?bazT .4iased:,del? ctaton gi' dOd es.." Yi¢ Agbnti.atated:_.
<br />p'" g -_ttend :lYnesj:: u t'�. :at ji t iliscixssed lidiv:the
<br />that :ASP►:
<br />is' .doing'.a •useful life;•s dy':whcki.w.
<br />1L"iiictttde'tf}e`Cli4::
<br />ata:has.baen ictviewed`li}r AS/i'•and coverSjail:b#-deprec`sati0ri:' xkie>Agei} sta#ed•thats_
<br />contacted the lhuyeis axic : selleis :ta coli Zrti» Y. ...
<br />of.:ariy..a�tarities;: "ihe
<br />A tit assign$ - i
<br />isle asset c and ilses:IS rode#actors.to ,esfi%liisia;RcQtacetiueiit;ost NevV . ' Pipe
<br />..:
<br />Agent also' as$igna'the•.P%v gtiod fi`oitz='the:;tYiarc%p ity':ifeprCcia#oil:sctzecliiie tb...esfabf sh:hls .ltequeatie
<br />ripe.:Alyettt::inchid'ed:a•Paxtion'9f.t e 'eit'2V[eu�kef• q�Wl3tneliti l ConaYnic'.ISepieC
<br />Scheiiules .cl iielo d: by... A�enit �velo 3et1;.'atT .a$ /life .'iisIiiir :(i�£L): support ... ..
<br />requested valuer, tl`he:Agent:s�tgd ilia s]tvays:ae'�frer a a1:8Xt aftrl.ii�irCr•goaS to zeto;"�1Jitli iege7d=:',.
<br />to isle ,.e:AgeYit-t�>exi.the:costf.iot:�ac�jisied�_13efore'9itjr.-etiYesrieiiis•: "T3i'e•
<br />• PA'°su'll'Iielieired`ft:d%as'•an.slloc�te�:ctisti•d-�todiem.':;'LYig�Agerifhe7ie!veii:•: .
<br />-93-
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