Counting as an appraisal that could be dead first (9)
I believe the answer is:
reckoning
This clue might be a double definition.
'counting' is the first definition.
(synonyms)
'an appraisal that could be dead first' is the second definition.
'reckoning' can be an answer for 'an appraisal' (thesaurus). I am not sure about the rest of the definition.
'as' acts as a link.
Can you help me to learn more?
(Other definitions for reckoning that I've seen before include "Counting, calculating" , "Count" , "estimating?" , "Settling of accounts" .)