STATE CERTIFIED GENERAL APPRAISER C000914; Expiration November 30, 2015

          Certified by the Institute of Business Appraisers as Certified Business Appraiser (AIBA, CBA)  
          National Association of Certified Valuators and Analysis (CVA) 
          Financial Management Diploma - University Of Wisconsin (BAI School) 
          Northwest Intermediate Banking School in Operation & Lending - Lewis & Clark College  
          Arthur Andersen San Francisco Junior Accountant to complete CPA requirements 
          Graduate School of Business for MBA - Stanford University 
          Degrees in Accounting (AA / BA) - Oregon Institute of Technology 
Appraisal Institute:
Residential / Commercial Solar Valuation – 2014
Case Study in External Obsolescence - 2012
Seller Concessions and Review of APB Valuation Advisory #2 - 2012
International Association of Assessing Officers:
Valuation of Machinery and Equipment – 2012
The Nuts and Bolts of Green Buildings – 2011
Essential Elements of Disclosures and Disclaimers – 2011
Construction Details and Trends - 2011
American College of Appraisal:
Functional Obsolescence - 2012
Measuring Market Conditions – 2009 and 2010
Residential Case Studies and Narrative Report Writing - 2005                 
Uniform Standards of Professional Appraisal Practices – 2004, thru 2010            
Real Estate Appraisal Basic and Income Property – 2004
Institute of Business Appraisers:                   
Weighted Average Cost of Capital: New Theories – 2008
Applications of Excel for Business Appraisals - 2008
Fractional Interest Premiums and Discounts - 2004                                    
Forecasting Net Cash Flow – 2004
Appraising Closely Held Business Workshop - 1997                   
Valuing Mid-sized and Smaller Business – 1996                           
Oregon Society of Certified Public Accountants
Real Estate Construction
Uniform Standards of Professional Appraisal Practices:  
Uniform Standards of Professional Appraisal Practices – 1995 thru 2014             
The Oregon Society of CPA, on Construction Financial Management and Tax Updates Oregon, Federal and Washington
American Society of Appraisers
Associate at Marineau and Associates 6/04 to present
Controller / CFO - Construction Contractor 8/99 to 10/03
VP Commercial Business Loan Officer – US Bank 6/95 to 10/98
Business and Equipment Appraiser / Consultant – Metzger Consulting 5/92 to present
VP Controller & CFO - Security Bank Holding Company 8/89 to 4/92
Profitability Analyst - Western Bank of Oregon 10/81 to 5/89
Roy Metzger CPA 6/75 to 81 (CA inactive) prior Arthur Anderson
Asset / Liability Management Policy - BAI School / UW Madison, Madison, Wisconsin
Non - Interest Expenses Control - BAI School / UW Madison, Madison, Wisconsin
Residential Real Estate Mortgage Loans as Security of the Future - OIT and Stanford University
Management's Control of Cash - OIT Klamath Falls, Oregon
Other publications on cost accounting, and USPAP - business valuation / analysis; classes taught, and seminars




Roy N. Metzger, CVA, CGA, CBA (continued)
state certified GENERAL Appraiser C000914; Expiration November 30, 2015

Consulting engagements from April 1992 to present
Financial Management & Accounting                           Business Valuation and Damage Assessment
Liquidation of Assets                                                Loan Packaging SBA        
Cost Accounting                                                      Break Even Analysis
Forecasting / Budgeting for Manufacture, Construction, and Service Businesses 

Appraisal Experience – real-estate, business valuation and equipment appraisal
   Industrial:        Wood products, manufacturing plants, Warehouses, Ship yards, Seafood processing plants, Log yards, quarry, bulb and orchid plants, Special Effects / Gaffers Movie business etc.   

Commercial:   Retail store buildings, Office buildings, Restaurants, Service stations, Supermarkets, Shopping centers, etc.

Special Purpose:  Recreational vehicle parks, ranch and farm land, cranberry farm, Subdivisions, etc


Oregon State Certified General Appraiser C000914; Expiration November 30, 2011 (CGA)
National Association of Certified Valuators and Analysis (CVA)
The Oregon Society of Certified Public Accountants (inactive CPA)
Oregon Society of Tax Consultants
American Society of Appraisers (AM)
The Institute of Business Appraisers - Certified Business Appraiser (AIBA, CBA) IRS


Court Appearances
District Court - Coos and Curry County         Federal Bankruptcy Court - Eugene
Circuit Court - Coos, and Curry County         IRS – US Department of Treasury
US Department of Justice                            Board of Equalization - Coos County
Oregon Tax Court                                       Magistrate Hearings  

Corporate Clients 
Weyerhaeuser Corporation                              Laskey-Clifton Corporation
Georgia Pacific Corporation                              HE, Incorporated
South Coast Office Supply                               Chevron Corporation
Freeman Marine                                              Menasha Corporation
Humboldt Forest Products                               Coos Bay Timber Operators

Financial Clients
Wells Fargo Bank                                            Umpqua Bank Holding Company
U.S. Bancorp                                                  Chetco Federal Credit Union
Bank of America                                              Sterling Bank (was WAMU and Western Bank)
Klamath First Federal                                       Siuslaw Valley Bank

Public Clients and Institutions
City of Coos Bay                                             U. S. Bureau of Land Management
City of North Bend                                          City of Florence                                  
State of Oregon                                              Federal Deposit & Insurance Corp. (FDIC)
Oregon State University                                   U. S. Small Business Administration
City of Florence                                               Port of Bookings / Harbor
IRS – US Department of Treasury  



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