Office Machinery and Equipment, Rental and Leasing
This industry comprises establishments primarily engaged in renting or leasing office machinery and equipment, such as computers, office furniture, duplicating machines (i.e., copiers), or facsimile machines.
Office Equipment Merchant Wholesalers
This industry comprises establishments primarily engaged in the merchant wholesale distribution of office machines and related equipment (except computers and computer peripheral equipment).
Nursing Homes/Skilled Nursing Facilities
This industry comprises establishments primarily engaged in providing inpatient nursing and rehabilitative services. The care is generally provided for an extended period of time to individuals requiring nursing care. These establishments have a permanent core staff of registered or licensed practical nurses who, along with other staff, provide nursing and continuous personal care services.
Nonferrous Metal Foundry Products Manufacturing
This industry comprises establishments primarily engaged in pouring and/or introducing molten nonferrous metal, under high pressure, into metal molds or dies to manufacture castings. Establishments in this industry purchase nonferrous metals made in other establishments.
Nonferrous Metal Rolling and Alloying
This industry comprises establishments primarily engaged in one or more of the following: (1) recovering nonferrous metals (except copper and aluminum) and nonferrous metal alloys from scrap; (2) alloying purchased nonferrous metals (except copper and aluminum); (3) rolling, drawing, and extruding shapes from purchased nonferrous metals (except copper and aluminum); and (4) recovering nonferrous metals from scrap (except copper and aluminum) and rolling, drawing, or extruding shapes in integrated facilities.
Newsstands
This U.S. industry comprises establishments primarily engaged in retailing current newspapers, magazines, and other periodicals.
Newspaper Routes
This industry comprises establishments primarily engaged in retailing merchandise (except food for immediate consumption and fuel) via direct sale to the customer by means, such as in-house sales (i.e., party plan merchandising), truck or wagon sales, and portable stalls (i.e., street vendors).
News Syndicates
This industry comprises establishments primarily providing media streaming distribution services, operating social network sites, operating media broadcasting and cable television networks, and supplying information, such as news reports, articles, pictures, and features, to the news media. These establishments distribute textual, audio, and/or video content of general or specific interest.
Navigational Services to Shipping
This industry comprises establishments primarily engaged in providing navigational services to shipping. Marine salvage establishments are included in this industry.
Navigational Instrument Manufacturing
This U.S. industry comprises establishments primarily engaged in manufacturing search, detection, navigation, guidance, aeronautical, and nautical systems and instruments. Examples of products made by these establishments are aircraft instruments (except engine), flight recorders, navigational instruments and systems, radar systems and equipment, and sonar systems and equipment.
Natural Gas Distribution
This industry comprises: (1) establishments primarily engaged in operating gas distribution systems (e.g., mains, meters); (2) establishments known as gas marketers that buy gas from the well and sell it to a distribution system; (3) establishments known as gas brokers or agents that arrange the sale of gas over gas distribution systems operated by others; and (4) establishments primarily engaged in transmitting and distributing gas to final consumers.
Nathan's Famous
This U.S. industry comprises establishments primarily engaged in providing food services (except snack and nonalcoholic beverage bars) where patrons generally order or select items and pay before eating. Food and drink may be consumed on premises, taken out, or delivered to the customer's location. Some establishments in this industry may provide these food services in combination with selling alcoholic beverages.
Nail Salons
This U.S. industry comprises establishments primarily engaged in providing nail care services, such as manicures, pedicures, and nail extensions.
A&W Restaurants (A&W Root Beer)
This U.S. industry comprises establishments primarily engaged in providing food services (except snack and nonalcoholic beverage bars) where patrons generally order or select items and pay before eating. Food and drink may be consumed on premises, taken out, or delivered to the customer's location. Some establishments in this industry may provide these food services in combination with selling alcoholic beverages.
Is There or Isn’t There Goodwill: Expert Disagreements
Valuations performed in the context of divorce litigation encounter scrutiny and challenge from opposing counsel and their experts. This puts experts in the unique situation of defending their analyses and opinions. Join expert witness and appraiser Josh Shilts as he discusses common areas disagreed upon and causes, examples of effective communication techniques to exemplify your position, and how to mitigate bias.
Physician_Practices_2024_Excerpt
Book Excerpts
EXCERPT BVR’s Guide to Physician Practice Finance and Valuation F O U R T H E D I T I O N By Mark O. Dietrich 111 SW Columbia Street, Suite 750, Portland, OR 97201 (503) 479-8200 • www.bvresources.com Copyright © 2024 by Business Valuation Resources, LLC (BVR). All rights reserved. Printed in the United States of America. No part of this publication may be reprinted, reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording ...
Disconnect woes plague BV firms using remote staff
“Loss of human interaction” is the biggest drawback of a remote or hybrid work arrangement, cited by over half (53%) of BV firms recently polled.
Live today! SCOTUS arguments in the COLI valuation case
A live audio feed of oral arguments to the U.S. Supreme Court in the Connelly case will be broadcast today, March 27.
Preorder alert: FactSet Review 2024
The 2024 edition of the FactSet Review (formerly known as the FactSet Mergerstat Review) is now available for preorder.
Comments due this week on fair value exposure draft
The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.
AICPA BV school is not just for CPAs
Two BVR editorial board members will be teaching in the five-day AICPA and CIMA 2024 National Business Valuation School, which will be held live in Denver from August 12 to 16.
Reminder: IRS is hiring a flock of BV experts
Honolulu; Palm Springs, Calif.; Las Vegas; Orlando, Fla.; and even the Bronx, N.Y., are just a few of the 249 locations for which the IRS is hiring 31 business valuation experts, according to a job announcement, which is available if you click here.
Global BV News: Comments sought on Saudi bank valuation rules
The Saudi Central Bank (SAMA) seeks public opinion on the draft rules for the valuation of “systematically important” financial institutions.
BV movers . . .
Archita Shah, CPA, CVA, CFF, has joined Morones Analytics (Portland, Ore.).
CPE events
Is There or Isn’t There Goodwill: Expert Disagreements, March 28, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Josh Shilts (Shilts CPA PLLC). CPE credits: 2.0.