Machinery & Equipment Appraisals · Nationwide

The defensible number. Done right.

Lukes & Lukes delivers independent, USPAP-compliant machinery and equipment appraisals across three disciplines, healthcare and medical, automotive, and general industry. Reports built to hold up in front of a lender, an auditor, the IRS or a court.

USPAP-Compliant NEBB Certified · CMEA Defensible for Lenders, IRS & Courts Nationwide Coverage

Three disciplines, one standard

Specialists where it counts. Generalists where it helps.

We lead with three hard specialties and place every narrower category beneath one of them. Deep expertise where the assets are complex, full coverage everywhere else.

Why Lukes & Lukes

Boutique judgment at the standard a balance sheet deserves.

The market splits between high-volume mills that treat every asset as a database row and boutiques that quote in weeks. We are the disciplined middle. A certified appraiser inspects and reasons through every assignment, and a senior reviewer signs off before it leaves. You get a number you can defend, not a printout you have to.

  • Cost, market and income approaches applied by a certified appraiser
  • Independent senior review on every report
  • Itemized appendix, narrative and photographs in every file
  • Built for lenders, the IRS, auditors and the courts

See how a number is built

An asset is worth a number. That number is either defensible, or it isn't. There is no almost.

Lukes & Lukes · the family standard

How it works

A tight, modern process. On the floor when it counts.

Tell us the assets

Start a request with your asset list and photos. We scope desktop versus on-site quickly.

We inspect & analyze

Cost, market and income approaches applied by a certified appraiser, not a database.

Senior review

Every report is reviewed before it leaves. Assumptions, data and methodology confirmed.

Defensible report

A narrative, an itemized appendix and photographs, built to hold up to scrutiny.

Experience across the institutions that own the assets and finance the deals

Medtronic GE Philips BMW Porsche U.S. Bank Wells Fargo Ameriprise

Our principals have consulted and performed analysis for organizations across healthcare, automotive and finance.

The partners

Two appraisers. One signature standard.

Lukes & Lukes is led by Jared Lukes, CEO and lead appraiser, and Jesse Lukes, report writer and audit specialist. Jesse came up inside the bank, originating loans and reviewing collateral at BMO, so he reads a report the way a lender does. Together they bring a clockmaker's standard to every assignment.

Meet the partners

Common questions

Answers, up front.

What is a machinery & equipment (M&E) appraisal?

An M&E appraisal is an independent, USPAP-compliant opinion of the value of machinery, equipment and rolling stock, used for lending, sale, audit, litigation, tax and insurance. Lukes & Lukes issues reports granular enough to defend and clear enough to act on.

What's the difference between FMV, OLV and FLV?

Fair Market Value (FMV) assumes a willing buyer and seller under no pressure. Orderly Liquidation Value (OLV) assumes a sale over a reasonable period. Forced Liquidation Value (FLV) assumes a fast, compelled auction. We determine and defend the premise that fits the situation.

Which industries do you specialize in?

Three: healthcare, medical and dental equipment; automotive; and general machinery and equipment. Narrower categories such as imaging, fabrication or food processing sit beneath one of those three specialties.

Are your appraisals accepted by banks, the IRS and the courts?

Yes. Reports are prepared in compliance with USPAP by a NEBB-certified Machinery & Equipment Appraiser (CMEA) and built to hold up to lender, SBA, IRS, audit and legal review.

Ready when you are

Get a defensible number.

Start your request online. Upload photos for a desktop appraisal, or tell us how many sites your assets sit on and we will scope an on-site visit.