Appraisal Services Associates forensic valuation consultants advise on individual properties as well as large collections (50,000+). Besides fine arts and antiques, specialists value photography, decorative arts, collectibles, residential and office contents since 1984. Appraisals are provided to assist the collector, attorney, accountant, fiduciary, insurance company and claimants in routine filings as well as in litigation and dispute resolution. Gift tax appraisals are often prepared on fair market rental rates. Estate appraisals can reflect fractional ownership discounts when allowed. Blockage discount appraisals assist artist’s estates and large collections.