{"id":12278,"date":"2013-05-29T18:26:46","date_gmt":"2013-05-29T22:26:46","guid":{"rendered":"https:\/\/www.certitrek.com\/nebb\/the-client-vs-the-intended-user\/"},"modified":"2022-12-20T09:33:50","modified_gmt":"2022-12-20T14:33:50","slug":"the-client-vs-the-intended-user","status":"publish","type":"post","link":"https:\/\/www.certitrek.com\/nebbinstitute\/blog\/the-client-vs-the-intended-user\/","title":{"rendered":"The Client vs. The Intended User"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p dir=\"ltr\">This question comes up with a fair degree of frequency in the machinery and equipment appraisal world. What\u2019s the difference between a client and an intended user?<\/p>\n<p dir=\"ltr\">Well, there\u2019s a short answer to that and a long answer. The short answer is that the client is the party that requests the appraisal, and the intended user is, well, the intended user of the equipment.<\/p>\n<p dir=\"ltr\">To dig a little deeper, we\u2019ll have to refer to the current <a href=\"https:\/\/nebbinstitute.wordpress.com\/2010\/05\/20\/what-is-uspap\/\">USPAP<\/a>. In the definitions section of USPAP, the term \u201cclient\u201d is listed in the definitions section as follows: \u201cThe party or parties who engage, by employment or contract, an appraiser in a specific assignment.\u201d<\/p>\n<p dir=\"ltr\">As far as \u201cintended users\u201d go: \u201cIntended users are identified by the appraiser through communication with client and are not established based on who might receive or use the report.\u201d<\/p>\n<p dir=\"ltr\">So in the context of USPAP\u2019s definition of intended user, the fact that the IRS, the courts, an independent auditor, or others will use the report for review, audit, or other purposes does not automatically make them intended users. These parties receive the report through established processes of disclosure or regulation.<\/p>\n<p dir=\"ltr\">One way to think about this is to consider what the intended use is for each party. The appraiser must identify both the intended users and the intended use of the appraisal, because these two factors affect many aspects of the appraisal assignment, such as the appropriate scope of work and the appropriate type of report.<\/p>\n<p dir=\"ltr\">Parties who receive a copy of an appraisal, appraisal review, or appraisal consulting report as a consequence of disclosure requirements applicable to an appraiser\u2019s client do not become intended users of the report unless they were specifically identified by the appraiser at the time of the assignment.<\/p>\n<p dir=\"ltr\"><em>The<a href=\"https:\/\/www.certitrek.com\/nebb\/\"> NEBB Institute<\/a> endorses and strives to observe the highest standards of professional ethics to preserve the public trust inherent in the professional appraisal practice. The Institute provides initial and monthly comprehensive education, ongoing support, and a dynamic international network, and certifies professionals in the art of machinery\/equipment appraisal and brokerage.<\/em><\/p>\n<p dir=\"ltr\"><em>By:<a href=\"http:\/\/www.nebbinstitute.com\/\"> NEBB Institute<\/a><\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>This question comes up with a fair degree of frequency in the machinery and equipment appraisal world. What\u2019s the difference between a client and an intended user? Well, there\u2019s a short answer to that and a long answer. The short answer is that the client is the party that requests the appraisal, and the intended [&#8230;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[87,398,412,413,63,389,414,44],"class_list":["post-12278","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-appraisal","tag-client","tag-consulting-report","tag-intended-user","tag-irs","tag-review","tag-scope-of-work","tag-uspap"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Client vs. The Intended User<\/title>\n<meta name=\"description\" content=\"The answer is that the client is the party that requests the appraisal, and the intended user is, well, the intended user of the equipment.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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