FORCED LIQUIDATION (Market) VALUE is the gross dollars that could be realized at a properly promoted, conducted and attended public auction sale under forced sale conditions. This takes into consideration such inflationary or depreciable conditions that affect sales such as: physical location, difficulty in removal, adaptability or specialization, marketability, physical appearance and total psychological appeal. It further states that all equipment must be sold on a piecemeal basis "As Is - Where Is" for cash with the buyer being responsible for the removal at their own risk and expense. This value does not include the costs of liquidation which are accounted for separately.1

1
Inherent within the definitions is the concept of removal, thus costs associated with installation are not considered. An assumption is made that the buyer/purchaser will incur all costs for dismantling, rigging/millwrights fees, transportation and reinstallation at another facility.