Input needed for guidance on separating intangibles and tangibles

BVWireIssue #132-2
September 18, 2013

The Appraisal Practices Board (APB) of The Appraisal Foundation has issued a concept paper, Valuation Issues in Separating Tangible and Intangible Assets, to kick off a discussion that will lead to standardizing valuation practices in this area.

Rick Baumgardner, APB chair, says in a statement: “The Board is aware of diversity in methods and techniques currently used in the valuation of property that includes both tangible and intangible components. The APB is also aware of the perception that some methods and techniques may be in conflict with one another. It is the intent of APB to begin a dialogue as a means of identifying these methods and techniques, discuss their similarities and differences, and offer voluntary guidance as to which methods and techniques may be appropriate.”

The deadline for written comments is Oct. 31, 2013, which should be sent to

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