

March 2021
In March 2021, Micor conducted a Fair Value Appraisal of fixed assets of an information and communication provider (ICT). Assets included more than 1400 miles of lashed and buried, fiber/copper OSP cable, utility poles, as well as construction, testing, and specialty vehicles to install and maintain the cable. Other assets valued included FTTH and network equipment from Calix, Corning, OCCAM, Tellabs, and the value of static IP addresses.
Due diligence on the assets’ specifications, market issues, competition, useful and service life, replacement, support, and service from the manufacturer were also performed. These were used to provide an opinion of Fair Value for the allocation of purchase price in a business combination (ASC 805).
Last week, Jim attended "The Video Show," which was held in Washington D.C., at the Walter E. Washington Convention Center. John Humphrey from Hitachi pointed out that HDR may be the key feature you notice in that new 4K TV this Christmas—not the 4K resolution.
The average household has their TV on the opposite wall from their couch. In order to notice the 4K resolution, viewers would either have to move the couch to the middle of the room or buy a screen of 100+ inches. However, HDR is perceptible at any distance.