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BVLaw Yearbook 2021 Excerpt

Book Excerpts

 EXCERPT Business Valuation Case Law Yearbook 2021 Edition 111 SW Columbia Street, Suite 750, Portland, OR 97201 (503) 479-8200 • www.bvresources.com Copyright © 2021 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, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act ...

Valuing Businesses Catering to Seniors

Businesses that effectively address the needs of the senior population adapt to the changing needs and preferences of older consumers, and position themselves strategically can expect to see a positive impact on their valuation.

BV Quarterly Compilation 3Q2020 - SAMPLE

Free Downloads

 S A M P L E C O N T E N T BVR’s Content License 3Q 2020 S A M P L E C O N T E N T Thank you for subscribing to BVR’s Content License. Through this quarterly service, we are pleased to provide you with original and insightful articles from Business Valuation Update, BVLaw, BVWire, BVR blogs, and Economic Outlook Update. You can easily re-publish the content in a variety of ways— populate your website, publish an eNewsletter, and even generate material for your firm’s intranet. The Content License is simple to manage on your end, and you are free to use the BVR ...

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 ...

Defendants’ Force Majeure Defense Related to Hurricane Devastation Does Not Excuse Breach of Contract

In rent payment dispute, court rejects defendant restaurant’s force majeure claim that devastating hurricane was act of God that interfered with restaurant’s use of property and excused performance where lease did not contain force majeure provision and rent payments stopped before storm.

Initial takeaways from NACVA’s Virtual Super Conference

NACVA held the first major multiday multitrack conference of the year online all last week, and BVWire attended all week via the Zoom platform.

Subsequent Transaction Used to Find Damages Without Trial in New York Case

In this surmised summary judgment as to damages, a New York trial court awarded damages to the plaintiff in a breach of contract suit. The determination of damages was made without a trial but “on paper.” Additionally, the court used a subsequent sale of the stock to determine the damages and opine that the company was “worthless.”

Valuation Considerations in High Inflationary Environments

With inflation at its highest level since the Great Inflation, valuation analysts will have to consider macroeconomic factors that have not been present in the U.S. economy in over 20 years.

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.”

BVWire-UK, February 7, 2023, Issue #47-1

Ezines

7 February 2023 | Issue 47-1 BVWire—UK is a free service from BVR focusing on the business valuation profession in the United Kingdom. We offer news and perspectives from valuation thought leaders, the High Courts, HMRC, SSBV, ICAEW, IVSC, and more. Please be in touch with your perspectives, news, and ideas—and pass this issue along to colleagues (complimentary sign-up instructions are here). Shot Tower Capital documents music rights value drivers Many commentators have addressed ...

Considerations When Adding Litigation Services to a Valuation Practice

The 2022 AAML/BVR National Divorce Conference sparked some advice for moving your practice into litigation support services for marital dissolution or any other matters that are headed to court.

Global BV News and Trends February 2023

Business valuation news from a global perspective.

New York Trial Court Determines Damages Without a Trial and Uses Subsequent Transaction to Determine the Amount

In this surmised summary judgment as to damages a New York trial court awarded damages to the plaintiff in a breach of contract suit. The determination of damages was made without a trial but “on paper.” Additionally, the court used a subsequent sale of the stock to determine the damages and opine that the company was “worthless.”

BVLaw Alert, September 17, 2020, Issue #106-1

Ezines

Issue #106-1 | September 17, 2020 Delaware Court of Chancery uses company’s DCF model as fallback approach In a statutory appraisal action prompted by the 2016 buyout of minority shareholders by the controller of a private company, the Delaware Court of Chancery recently found there was no meaningful market-based evidence of fair value and neither expert opinion, based on standard valuation methods, was “wholly reliable.” Forced to make a fair value determination, the court adopted one ...

Book, Periodical, and Newspaper Merchant Wholesalers

This industry comprises establishments primarily engaged in the merchant wholesale distribution of books, periodicals, and newspapers.

Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing

This U.S. industry comprises establishments primarily engaged in renting or leasing off-highway transportation equipment without operators, such as aircraft, railroad cars, steamships, or tugboats.

Direct Life Insurance Carriers

This U.S. industry comprises establishments primarily engaged in initially underwriting (i.e., assuming the risk and assigning premiums) annuities and life insurance policies, disability income insurance policies, and accidental death and dismemberment insurance policies.

Hardware Manufacturing

This industry comprises establishments primarily engaged in manufacturing metal hardware, such as metal hinges, metal handles, keys, and locks (except coin- or card-operated, time locks).

Hog and Pig Farming

This industry comprises establishments primarily engaged in raising hogs and pigs. These establishments may include farming activities, such as breeding, farrowing, and the raising of weanling pigs, feeder pigs, or market size hogs.

Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)

This industry comprises establishments primarily engaged in assigning rights to assets, such as patents, trademarks, brand names, and/or franchise agreements, for which a royalty payment or licensing fee is paid to the asset holder.

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).

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.

Other Computer-Related Services

This U.S. industry comprises establishments primarily engaged in providing computer related services (except custom programming, systems integration design, and facilities management services). Establishments providing computer disaster recovery services or software installation services are included in this industry.

Camera Stores

This industry comprises establishments primarily engaged in either retailing new cameras, photographic equipment, and photographic supplies or retailing new cameras and photographic equipment in combination with activities, such as repair services and film developing.

Computer Stores

This industry comprises establishments primarily engaged in retailing new computers, computer peripherals, and prepackaged computer software without retailing other consumer-type electronic products or office equipment, office furniture and office supplies; or retailing these new products in combination with repair and support services.

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