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CF&I identifies its prima facie case as the moving party for approval of <br />abandonment under § 554 as a showing that continued ownership of the Quarry represents <br />a "net financial burden" to the estate. Several courts have recognized that in a chapter 7 <br />liquidation where the estate has no equity in a property, abandonment will virtually always <br />be appropriate, because no unsecured creditor could benefit from its administration. In re <br />Paolella, 79 B.R. 607, 609-10 (Ban]Q. E.D. Pa. 1987), and cases cited therein. Proof that an <br />estate lacks equity in property sets forth at least a prima facie case that the property is of <br />inconsequential value and benefit to the estate. Id at 610. "In a motion brought pursuant <br />to section 554(b), it is the movant who must make out a prima facie case." Id, tiring In re <br />Nat'l Smelting of New Jersey, Inc., 49 B.R. 1012 (Bankr. D. Colo. 1985). Paolelta also noted <br />in a footnote that in a reorganization case the estate may benefit from fully encumbered <br />property, but such consideration is not relevant in chapter 7 liquidation. <br />CF&I, a chapter 11 debtor-in-possession at the time of this hearing, established <br />that the Quarry, without reclamation liabilities of $222,662, might have a market value of <br />$84,000. Colorado attempted to rebut CF&I's prima facie showing with the following <br />calculation: 1) Colorado holds a total of $186,000 in financial warranties that may be used <br />for site reclamarion whether or not the Quarry is abandoned, 2) the unsecured portion of <br />the reclamation cost is $36,662, therefore, 3) there is $47,338 in equity remaining in the <br />Quarry and CF&I has not met its prima facie burden. This analysis fails because the <br />appraisal report relied upon by the parties for the $84,000 market value conditions this <br />valuation with the conclusion that there is no market for the property, and that valuation is <br />conditioned upon a series of events that were not proved to have occurred. Under current <br /> <br />