Methods for Valuing Customer Relationships: Use …

Business Breakups: Terminating Ownership …

www .willamette .com INSIGHTS • SUMMER 2011 53 Business Breakups: Terminating Ownership . Interests in Closely Held Businesses. Robert J. McGaughey, Esq.

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Determining the Discount for Lack of …

32 INSIGHTS • WINTER 2017 www .willamette .com inTroducTion Business valuations prepared for gift and estate tax purposes usually involve the valuation of a privately

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NACVA-Valuing Intangibles for Fair Value …

2 Willamette Management Associates Presentation Outline • Types of intangible assets • What is and isn’t an intangible asset • Reasons to value intangible assets

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Practical Applications of Patent Valuation …

American Institute of CPAs Discussion Outline Defining the valuation analyst’s assignment Data gathering and due diligence procedures Generally accepted patent valuation approaches,

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3.00 - Block - Mangan - Rotkowski - EO …

External Obsolescence in Unit Valuation • External Obsolescence is a component of all three valuation approaches – It is implicit in the market approach (lower multiples)

Discount Rates in a Purchase Price Allocation

38 INSIGHTS • SUMMER 2013 www .willamette .com Discount Rates in a Purchase Price . Allocation. David Turney. Transaction Financial Reporting Insights. This discussion summarizes the interrelatedness of the weighted average cost of capital and

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The Asset-Based Approach—The Adjusted Net …

30 INSIGHTS • WINTER 2018 www .willamette .com In other words, the total net operating assets should equal the total long-term debt (including the current portion of that debt) plus the total own -

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Intangible Asset Valuation – Cost Approach …

Portland, Oregon Chicago, Illinois Atlanta, Georgia Intangible Asset Valuation – Cost Approach Methods and Procedures Presentation to the Business Valuation …

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Analyzing Intellectual Property Royalty Rate Data

#aicpafvc Types of Intellectual Property Royalty rate data are most commonly used in the analysis of intellectual property There are four types of intellectual property:

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Improving Health Care Value through Shared …

www .willamette .com INSIGHTS • WINTER 2013 27 Improving Health Care Value through . Shared Accountability. Bert Zimmerli. Health Care Reform Insights

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A review of the subdivision development method - …

A review of the subdivision development method By Tony Sevelka, AACI, P. App (Part I) Introduction One of the most controversial areas of appraisal theory relates

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Expropriation and Condemnation: The Larger …

75 features Expropriation and Condemnation: The Larger Parcel by Tony Sevelka, MAI abstract A non-marketable partial taking has no independent highest and best use so its value by necessity is a

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cases: Exxon Pipeline Co. v. Zwahr, 45 Tex. Sup. Ct. …

cases: Exxon Pipeline Co. v. Zwahr, 45 Tex. Sup. Ct. 691 (2002) (pipeline easement/separate economic unit valuation precluded by project enhancement);

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PUB-201 REAL ESTATE APPRAISERS 7/25/2018 …

REAL ESTATE APPRAISERS Michigan Department of Licensing and Regulatory Affairs Bureau of Professional Licensing P.O. Box 30670 - Lansing, MI 48909

PHILADELPHIA REAL ESTATE TRANSFER TAX …

philadelphia real estate transfer tax certification book no. page no. date recorded city tax paid 82-127 (rev. 6/93) (see reverse) ...

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