ABSTRACT
A variety of assets that are part of the land may also have to be valued, whether on death, as part of a farm sale, between outgoing and ingoing tenants, in stocktaking, a partnership dissolution, divorce or for other purposes. Modern agriculture requires machinery, and some machines can cost hundreds of thousands of pounds. Values may need to be found for any of these, working from comparison in the market and knowledge of machinery. Areas that have specialised in arable faming typically have a surplus of straw, and livestock areas need to import it. Especially on a dairy or beef farm in the autumn, a large clamp of silage can have a significant value for the stock of winter feed that it represents. A sow close to farrowing will typically be worth more than one only recently served. One recognised phenomenon is where an enterprise becomes a sudden fashion, as has been seen with angora goats and ostriches.
