An opinion of the expected gross dollar amount to be realized at an orderly negotiated sale held within a reasonable period of time as of the date of the appraisal.

An opinion of the gross dollar amount to be realized between a willing buyer and a willing seller, in the open market, assuming that neither party is under compulsion to buy or sell, and both are fully aware of all relevant facts as of the date of the appraisal.

An opinion of the Fair Market Value which is the gross dollar amount to be realized between a willing buyer and a willing seller, in the open market, assuming that neither party is under compulsion to buy or sell,both are fully aware of all relevant facts, as installed for intended utilization as of the date of the appraisal.

An opinion of the amount it would cost, F.0.B. the new manufacturer's plant, to purchase a new item of like quality and specifications in the open marketplace. When such an item is unavailable in the marketplace, the appraiser should use his or her best judgment in estimating a value as of the date of the appraisal.

An opinion of the expected gross dollar amount to be realized at a professionally conducted and promoted public auction sale as of the date of the appraisal.

A professional opinion of value based on materials or information supplied to the appraiser and evaluated without the benefit of viewing the assets. It is also a tool to determine the need for an appraisal or the scope of an appraisal. Desktop opinions should clearly be marked as a "professional opinion" and stated that is not an appraisal.