Comments are due April 30 to the Appraisal Practices Board (APB) on the exposure draft Valuation of Customer-Related Assets. The exposure draft covers the identification of customer-related assets; application of the cost, income, and market approaches to valuation; and other valuation considerations. Included in this document are several useful case study examples regarding alternatives to the multiperiod excess earnings method (MPEEM).

Related webinar: One of the methods the exposure draft discusses is the “distributor method.” BVR has an upcoming webinar, Using the Distributor Method to Value Customer Relationships, on May 6, featuring PJ Patel and Edward Hamilton (both Valuation Research Corp.). Patel and Hamilton were involved in the development of the APB’s exposure draft, so BVR is very pleased that they are conducting this webinar. They will explain how to derive an objective, market-based value for customer relationships. This webinar is Part 5 of BVR’s Online Symposium on Fair Value Measurement.