Every valuation engagement—no matter how straightforward—requires a budget, broken down by time, practitioner, cost and other “key” components.  Numerous project management programs are available commercially, but BV appraiser often find these cumbersome to adapt and use in valuation projects.  A BV-tailored template should also recognize the increasing amount of time that analyzing marketability discounts, costs of capital, etc. requires.  Participants at the recent NACVA annual conference in San Francisco received a simple, workable model from Bob Brackett (Crandall & Brackett, Wheaton, IL), who led a session on project budgeting.  The template is available free as a subscriber service from customerservice@bvresources.com.