<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML><HEAD> <META http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2900.2873" name=GENERATOR></HEAD> <BODY id=role_body style="FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Arial" bottomMargin=7 leftMargin=7 topMargin=7 rightMargin=7><FONT id=role_document face=Arial color=#000000 size=3> <DIV>  <DIV>I am going to visit a new client who has a nearly  fifty year old  200 cm  Bosendorfer (she believes it was built in 1958.)  She may want an insurance appraisal on the instrument, which she claims is in "showroom" condition.  Does anyone have any advice on depreciation schedules for a piano this old, or advice that would prove fair to both her and the insurance company?</DIV> <DIV> </DIV> <DIV>Hope everyone is having a great weekend,</DIV> <DIV> </DIV> <DIV>Dan Dannenfelser, RPT</DIV> <DIV>Sacramento, CA</DIV></DIV></FONT></BODY></HTML>