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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.
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What It's Worth: Valuing Electrical Contracting Companies
July 2017 PDF (105 pages)
Roger J. Grabowski's Expert Report on Kohler v. Comm'r of Internal Revenue
Roger J. Grabowski's Expert Report on Kohler v. Comm'r of Internal Revenue ...
Kohler Valuation Bundle
Kohler v. Commissioner: Valuation reports, case abstract and articles, court opinion and trial briefs from this landmark Tax Court case (July 2006), all available in one bundle.
Business Valuation Update Yearbook, 2018 Edition
February 2018 PDF
Valuing Electrical Contractors
The U.S. electrical contracting industry includes nearly 70,000 establishments with a combined annual revenue of about $135 billion, according to the latest industry report from First Research. This potentially creates an increased business demand for appraisers. Get the knowledge you need on key value drivers and normalizations in the industry. Attendees will learn the difference between return on labor and return on investment in order to understand when valuing a job or a company. Take ...
Construction: Best Valuation Approach to Use and Why
No single approach to valuing a closely held business can be considered “the best” for all construction companies in all circumstances. There are too many variables involved to allow such blanket coverage.
Valuation of Pass-Through-Tax Entities: Minority and Controlling Interests
The attached paper discusses issues related to the appraisal of ownership interests in S corporations.
Challenges and Common Errors in Valuing Electrical Contractors
Electrical contracting is a mature industry characterized by a large number of companies, in which relatively low capital requirements have encouraged entry of many small-scale operators. The electrical contracting industry is highly dependent on the nati ...
Journal of Business Valuation 2021 Edition
From the CBV Institute ...
Reporting Guidelines for Real Estate Appraisal Reports
Appraisal reports become important documents in property tax assessments, negotiations, appeals, and litigation where the value of real estate is at issue. In these property tax dispute instances, many parties (not only the appraiserÆs client) have an i ...
Vermont Supreme Court Allows Inclusion of PPP Proceeds in Cap Earnings Cash Flow for Determination of Value
The husband appealed this Vermont divorce case to the State Supreme Court inter alia to challenge the inclusion of PPP loan proceeds by the wife’s expert in determining the cash flows of the husband’s electrician services business for purposes of determining a value of the business using the capitalization of earnings method. The Supreme Court affirmed the lower trial court on this issue and allowed the PPP proceeds to be included in the cash flows.
Illinois Appeals Court Affirms Trial Court’s Acceptance of Real Estate Value in Absence of Wife’s Submission of a Competing Value
The primary issue in this Illinois appeal of a divorce decree dealt with the value of a company owning two buildings. The primary tenant in both buildings was the husband’s electrician business. The trial court accepted the value of the real estate company the husband’s business valuation expert, who was not a real estate appraiser, submitted. The business appraiser valued the two buildings using what the court determined to be “competent evidence.”
Bankruptcy Court Denies Debtor Discharge for Fraud, Failure to Produce Records and Fraudulent Transfers
The debtor withheld records and failed to explain missing assets and deleted records and misled the court as to what he did with certain assets. The debtor also knowingly and fraudulently withheld records from the trustee. This was all part of a scheme the debtor devised with the help of a “consultant” to avoid repaying the plaintiff creditors.
Valuing Specialty Paving Contractors
Government contracts, unions, and unpredictable weather are all factors that could add up to a valuation nightmare. But don’t be afraid! Join Brad Minor of Blue & Co. in this session on valuing specialty paving contractors—a program that features a paving company case study. Learn more about how investing in and running heavy equipment impact firm value and other specific considerations you need to master in order to excel in this niche—but widespread—industry. Navigate the ...
Valuing Construction Companies
If two truths are to hold for the construction industry at this time, they are these: It is an expansive, diverse, and multifaceted collection of firms and individuals, and, following a so-called "housing bubble," it has seen better days. From electricians and plumbers to general contractors and excavators, knowing how to approach this industry with reason and judgment can mean a world of difference in the defensibility of your conclusion of value—particularly in this time ...
Valuing Architecture and Engineering Firms
BVR's Industry Spotlight Series continues with Valuing Architecture and Engineering Firms. Featuring Ian Rusk and Michael O'Brien, two appraisers with 30 years experience between them in this industry alone, this webinar focuses on the unique valuation challenges inherent in valuing architecture, engineering, and landscape architecture firms. Through their presentation, Rusk and O'Brien show how companies in this industry embody the valuation challenges of both professional services firms and construction firms, with a lack of intangible assets ...
Industry-Specific Issues in Cost of Capital Determination
Defined as the rate an investor requires to justify investing, or the rate a firm must offer to attract capital, the determination of a cost of capital is heavily dependent on industry-specific considerations. From the costs to risks to performance against market benchmarks, much can change from one industry to the next. In this exclusive webinar, BVR welcomes valuation experts Kevin Yeanoplos and Mark Dietrich for an examination at how cost of capital is determined in ...
Using the Industry Cost of Capital Handbook to Provide Better, Defensible Cost of Capital Estimates
Join Jim Harrington of Duff & Phelps for this highly anticipated free webinar. Learn what's new and how to use the 2015 Valuation Handbook - Industry Cost of Capital. Get practical guidance with a case study and discussion of how to incorporate industry analysis into your valuation reports. The 2015 edition includes cost of capital estimates (equity capital, debt capital, and WACC) for over 200 U.S. industries, plus a host of detailed statistics that can be ...
Valuing Architecture & Engineering Firms
Architecture and engineering firms present a number of challenges to business appraisers, including irregular income streams, a lack of tangible assets, and specialized markets. In Valuing Architecture and Engineering Firms, BVR welcomes Ian Rusk, one of the foremost experts on architecture and engineering firm valuation, for an examination of how appraisers can best overcome the obstacles these businesses pose.
Calculating Damages for Insured Claims
Part 2 of BVR's Online Symposium on Litigation and Economic Damages features attorneys John Garaffa and Jack Montgomery discussing valuation issues related to insurance claims for business interruption. With Garaffa and Montgomery taking the sides of the insurer and the insured, respectively, this presentation is a not-to-miss opportunity to learn the nuances of these claims, their litigation, and their valuations from two top attorneys.
Valuing Micro and Small Businesses in the Shadows of COVID-19
Valuing micro and small businesses in the shadow of COVID-19 is daunting. COVID-19’s effects on the economy has magnified risk and uncertainty for small business, making the job of valuators more difficult. Join small business broker, attorney, valuation professional, and author Gregory Caruso for a deep dive into problematic areas of actual small-business valuation cases. With a review of how the theory ties into the actual application of methods using best practices and professional judgment ...
Heavy Construction Companies: Government Contracts, Damages, and Valuation
Big projects come with big headaches. The legal, financial, and economic risks associated with complex, long-term heavy construction projects can be significant. The architects of this program, James O’Brien and Roy Meyers, will guide you from the bidding process through finalizing the punch list of items for the project. Learn the importance of documentation to substantiate both financial and operational issues with contemporaneous records to address delays, cost overruns, damages, and the impact to the ...
Valuing Residential and Commercial Construction Companies
Cash flow seasonality, bid requirements, license particulars, economic forces, and ubiquitous litigation are all hallmarks of the residential and commercial construction industries and all unique factors when appraising a construction company. Join What it’s Worth guide author and expert Pasquale Rafanelli for a full inspection of residential and commercial construction company valuation issues from accounting methods to value drivers. Avoid the common valuation mistakes that appraisers make and learn to answer the one question on ...
Lost Profits for Construction Claims
Given the complexity of purpose, planning, and execution, it should be no surprise that claims alleging adverse actions result in unwarranted costs, lost profits, or other economic damages are not uncommon in the construction industry. Yet, with all valuation challenges involving construction companies, knowing how to properly assess the economic impact of these actions can be tricky at best. In Part 7 of BVR's Online Symposium on Litigation and Economic Damages, attorney George Burns discusses what ...
Calculating But-For Profits
Do you feel like being asked to calculate but-for-profits feels like an engagement in another dimension? Calculating the position the harmed party would have been in “but for” the alleged acts is an advanced skill for appraisers. Join expert and contributing author to The Comprehensive Guide to Economic Damages, Stacey Udell, for a discussion of different strategies to determine net lost profits including the critical step of removing incremental costs that did not occur. Every ...