Valuing Household Goods and Valuables in Divorce. The guest speaker is Melissa Fouse, personal property appraiser and owner of Aber Arts & Appraisals. Included in her discussion will be how she approaches valuing household goods and valuables, the procedures she follows, and other nuts/bolts information. As part of her presentation, Ms. Fouse will provide a sample appraisal and example of a letter pertaining to scope of work. She will also discuss the methodology of properly conducted appraisal and written reports; and give an overview of IRS requirements for estate and donation appraisals, as well as the standards for an appraisal for equitable distribution purposes. 1 General CLE Credit.