Statistical Methodologies for Analyzing Active and Passive Appreciation

Business Valuation UpdateVol. 27 No. 11
November 2021
valuation method
divorce valuation, passive appreciation, marital asset, marital property, statistics


A rundown of the existing quantitative models that have been developed that separates the active and passive appreciation of a closely held business involved in a marital dissolution case. The models seek to statistically identify market forces that reasonably cause changes in the value of assets.