Work File Checklist for Contributory Asset Charges

Business Valuation UpdateVol. 24 No. 9
September 2018
fair value for financial reporting
fair value, intangible assets, Mandatory Performance Framework, certified in entity and intangible valuations (CEIV)

Summary

Based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, this checklist helps document contributory asset charges, which are charges against revenues to reflect a fair return on or return of contributory assets used in the generation of the cash flows associated with the intangible asset being valued.