TFI Communications Technology Asset Valuation Conference


Jerome Weinert

Principal Director, AUS Consultants

Jerry WeinertAt AUS Consultants, Principal & Director (1987 to Present), Mr. Weinert is responsible for valuations for property tax, condemnation, utility industry capital recovery studies, and intangible asset appraisals for industrial clients.

He also specialized in the appraisal of utility and transportation property for ad valorem (property tax) nationwide and also has significant experience in appraisals for purchase or sale, allocation of purchase price, original cost determination, and property record purposes.  He has additional experience in the areas of capital recovery studies for the utility industry and life analyses for valuation of tangible and intangible assets.  Mr. Weinert was primarily responsible for regulated industries computer resources and for performing service life determination analyses.

In valuation engagements performed for allocation of purchase price, lives were determined for subscribers to newspapers, magazines, and a national long distance telephone network.  Service contract lives were determined for local and national elevator servicing firms, and a national pest control company.  Work force lives were determined for a number of firms, including a major oil company.

He specializes in the analysis of capital recovery requirements in capital intensive industries, such as telephone, electric, gas, and water.  He has sponsored studies in support of capital planning, deployment, and recovery in the telephone industry; especially in regards to the impact of technology on utility plant life.

At American Appraisal Associates, Inc. (1973 through 1986), Mr. Weinert served as a Supervising Appraiser for Regulated Industries Services in the Engineering Economics Group.  He joined American Appraisal in 1973 as an Assistant Appraiser, advanced to Staff Appraiser in 1975, and to Senior Appraiser in 1977.


During his professional career related to valuations and depreciation matters Mr. Weinert has testified before various courts and public service commissions on these subjects.  He has also assisted numerous utilities in preparing capital recovery plans which specifically address the issues of plant replacement. Mr. Weinert has also presented expert testimony on valuation matters.

On matters related to eminent domain issues, Mr. Weinert has presented expert testimony in the Massachusetts Superior Court and the Appellate Tax Board, the Court of Common Pleas, Fayette County, Ohio, the New Hampshire Public Utilities Commission, the Twentieth Judicial Court (deposition only) in Charlotte County, Florida, the Nineteenth Judicial Circuit Court in St. Lucie County, Florida (deposition only).

In regards to ad valorem taxation, Mr. Weinert has presented study results to the New York State Board of Equalization and Assessment pertaining to useful life and net salvage values for all types of utility property subject to the Board's mass appraisal model and appeared before the Valuation Adjustment Board in Florida for Duval, Hillsborough and Okeechobee counties and the Twelfth Judicial Circuit Sarasota County, Florida.