Preface ix Acknowledgments xi About the Author xiii Chapter 1 Valuation Case Study Exercises 1 1.14 Addendum: Discount Case Study Exercises 91 Chapter 2 Valuation Case Study Exercises: Solutions and Explanations 95 2.1 Addendum: Discount Case Study Exercises 131 Chapter 3 Financial Valuation Applications and Models Companion Exercises and Test Questions 133 Answer Grid 178 Chapter 4 ValTips 189 Chapter 5 Income Approach Valuation Process Flowchart 233 Chapter 6 Marketing, Managing, and Making Money in Valuation Services 243 Chapter 7 Practice Management Workflow Procedures 269 Chapter 8 Checklists 323 8.1 Business Valuation or Real Estate Appraisal? 8.2 Key Information Requirements 8.3 Industry Research Form 8.4 IRS BV Guidelines Checklist, Internal Revenue Service, Engineering Program, Business Valuation Guidelines 4.48.
4 8.5 Valuation Information Request (VIR) General 8.6 Valuation Information Request (VIR) Bank/Holding Company 8.7 Valuation Information Request (VIR) Eminent Domain 8.8 Valuation Information Request (VIR) Gas and Oil Rights 8.9 Valuation Information Request (VIR) High-Tech Business 8.10 Valuation Information Request (VIR) Professional Practice 8.11 Valuation Information Request (VIR) Medical Practice 8.
12 Valuation Information Request (VIR) Construction Industry 8.13 Management Interview--Operations 8.14 Management Interview--Financial Review 8.15 Management Interview--Insurance Agency 8.16 Management Interview--Professional Practice 8.17 Management Interview--Medical Practice 8.18 Management Interview--Construction Industry 8.19 Management Interview--Law Practice 8.
20 Management Interview--Accounting Practice 8.21 Valuation Information Request (VIR) Copyrights 8.22 Valuation Information Request (VIR) Customer Relationships 8.23 Valuation Information Request (VIR) In-Process Research and Development 8.24 Valuation Information Request (VIR) Know-How 8.25 Valuation Information Request (VIR) Patents 8.26 Valuation Information Request (VIR) Software 8.27 Valuation Information Request (VIR) Proprietary Process/Products Technology 8.
28 Valuation Information Request (VIR) Trademark/Trade Name 8.29 Procedures for the Valuation of Intangible Assets 8.30 Royalty Factors 8.31 Management Interview--Patent Valuation 8.32 Management Interview--Reasonable Compensation 8.33 Reasonable Compensation: Additional Discussion Questions 8.34 Revenue Ruling 59-60: Valuation Checklist 8.35 Revenue Ruling 77-287: Valuation Checklist 8.
36 Revenue Ruling 93-12: Valuation Checklist 8.39 SSVS VS Section 100 Compliance Checklist--Detailed Report (Valuation Engagement) 8.40 Review Checklist--Eminent Domain 8.41 Non-Appraiser's Guide to Reviewing Business Valuation Reports 8.42 Auditor Review of Valuation for Financial Reporting 8.43 Fair Value Measurement Checklist About the Website 445 Index 447.