The Excess Earnings Method

BVResearch Pro
Training Event Transcripts
February 14, 2013
R. James Alerding, CPA/ABV, ASA


The sources of confusion, criticism, and, at times, derision, the excess earnings method (EEM), or "hybrid" or "formula" approach, is a challenging, yet useful tool for many appraisers. Despite use in the valuation of intangible assets for divorce, small business, and fair value settings, among others, its full range of applications and proper implementation remains clouded. In this webinar, expert appraiser James Alerding leads listeners through the EEM, its history, and its implementation to provide a clear understanding of the strengths, weaknesses, and uses of this valuation tool.
The Excess Earnings Method
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