Methods for Valuing Customer Relationships: Use of the ...

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Methods for Valuing Customer . Relationships: Use of the Multi-Period Excess Earnings Method or the Distributor Method? Lisa H. Tran and Irina Vrublevskaya. Forensic Analysis Insights. The income approach is a common approach used in the valuation of customer-related . intangible assets. Within the income approach, the multi-period excess ...

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