During the “Verwertungsprozess” (liquidation process) enforcement officers, senior bailiffs, and/or sworn experts appraised and valued the stolen property. The appraisals were paid for from the confiscatedBy confiscating assets, government officials initially deprived owners of the authority to dispose of their bank accounts, household furnishings, securities, etc., which were placed under state administration. More assets of the persecuted.

Senior bailiffs were usually the first to examine the furnishings left behind in the apartments of deportees. They recorded each individual item on the Inventar und Bewertung (inventory and valuation) form.

Before an auction, sworn experts examined the objects intended for auction to determine whether they included “hochwertiges Kulturgut” (high-value cultural assets) or “Kunstschätze” (art treasures). The files of the Vermögensverwertungsstelle contain forms that the experts used for this purpose. As a rule, they certified to the authorities that the objects were not exceptionally valuable and that there was therefore no obstacle to a public auction. If necessary, the experts prepared more detailed reports on selected objects.

Depending on the object group – paintings, extensive libraries, gemstones, silver, carpets, and furs – there were separate experts whom the tax authorities consulted for appraisals.