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Maids, Nannies and Gardeners

This industry comprises private households primarily engaged in employing workers on or about the premises in activities primarily concerned with the operation of the household. These private households may employ individuals, such as cooks, maids, nannies, butlers, non-medical personal care aides, and outside workers, such as gardeners, caretakers, and other maintenance workers.

Marine/Yacht Services (Boat/Repair)

This industry sells new and used recreational boats such as canoes, sailboats and motorboats (except personal watercraft), boat parts and accessories. This industry also provides repair and maintenance services; boat repairers may be employed by a boat dealer or operate as an independent shop.

Mining: Sand and Gravel

This industry comprises (1) establishments primarily engaged in developing the mine site and/or mining, quarrying, dredging for sand and gravel, or mining clay (e.g., china clay, paper clay and slip clay) or ceramic and refractory minerals and (2) preparation plants primarily engaged in beneficiating (e.g., washing, screening, and grinding) sand and gravel, clay, and ceramic and refractory minerals.

Musical Instrument Stores

This industry comprises establishments primarily engaged in retailing new musical instruments, sheet music, and related supplies; or retailing these new products in combination with musical instrument repair, rental, or music instruction.

Optical Stores

This industry comprises establishments primarily engaged in one or more of the following: (1) retailing and fitting prescription eyeglasses and contact lenses; (2) retailing prescription eyeglasses in combination with the grinding of lenses to order on the premises; and (3) retailing nonprescription eyeglasses.

Printing Services

This industry comprises establishments primarily engaged in performing prepress and postpress services in support of printing activities. Prepress services may include such things as platemaking, typesetting, trade binding, and sample mounting. Postpress services include such things as book or paper bronzing, die cutting, edging, embossing, folding, gilding, gluing, and indexing.

Publishers: Books

This industry comprises establishments known as book publishers. Establishments in this industry carry out design, editing, and marketing activities necessary for producing and distributing books. These establishments may publish books in print, electronic, or audio form.

Concrete Contractors

This industry comprises establishments primarily engaged in pouring and finishing concrete foundations and structural elements. This industry also includes establishments performing grout and shotcrete work. The work performed may include new work, additions, alterations, maintenance, and repairs.

Dialysis Centers

This U.S. industry comprises establishments with medical staff primarily engaged in providing outpatient kidney or renal dialysis services.

Railroad Rolling Stock Manufacturing

This industry comprises establishments primarily engaged in one or more of the following: (1) manufacturing and/or rebuilding locomotives, locomotive frames, and parts; (2) manufacturing railroad, street, and rapid transit cars and car equipment for operation on rails for freight and passenger service; and (3) manufacturing rail layers, ballast distributors, rail tamping equipment, and other railway track maintenance equipment.

Recruiting Agencies

This industry comprises establishments primarily engaged in listing employment vacancies and in referring or placing applicants for employment. The individuals referred or placed are not employees of the employment agencies.

Roofing Contractors

This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, alterations, maintenance, and repairs.

Sandwich Shops

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.

Seasoning, Sauce and Condiment Production

This industry comprises establishments primarily engaged in one or more of the following: (1) manufacturing dressings and sauces, such as mayonnaise, salad dressing, vinegar, mustard, horseradish, soy sauce, tartar sauce, Worcestershire sauce, and other prepared sauces (except tomato-based and gravies); (2) manufacturing spices, table salt, seasoning, and flavoring extracts (except coffee and meat), and natural food colorings; and (3) manufacturing dry mix food preparations, such as salad dressing mixes, gravy and sauce mixes, frosting mixes, and other dry mix preparations.

Ski Resorts

This industry comprises establishments engaged in (1) operating downhill, cross country, or related skiing areas and/or (2) operating equipment, such as ski lifts and tows. These establishments often provide food and beverage services, equipment rental services, and ski instruction services. Four season resorts without accommodations are included in this industry.

Taxicab Businesses

This industry comprises establishments primarily engaged in providing passenger transportation by automobile or van, not operated over regular routes and on regular schedules. Establishments of taxicab owner/operators, taxicab fleet operators, taxicab organizations, ridesharing services (including arrangement services), and ride hailing services (including arrangement services) are included in this industry.

Used Goods Stores

This industry comprises establishments primarily engaged in retailing used merchandise, antiques, and secondhand goods (except motor vehicles, such as automobiles, RVs, motorcycles, and boats; motor vehicle parts; tires; and mobile homes). This industry includes establishments retailing used merchandise on an auction basis.

Valve Manufacturing

This industry comprises establishments primarily engaged in manufacturing one or more of the following metal valves: (1) industrial valves; (2) fluid power valves and hose fittings; (3) plumbing fixture fittings and trim; and (4) other metal valves and pipe fittings.

BVResearch Pro: A Complete and Cost-Effective BV Library

BVR has amassed 25 years of the collective knowledge of the business valuation profession’s top thought leaders and packed it all into a single new cost-effective platform called BVResearch Pro. This program will show you the platform, what it includes, and how it can help you. You will see how the platform’s powerful search engine puts a complete library of insights, news, legal analysis, and commentary right at your fingertips.

Cost of Capital and Inflation Considerations

Inflationary times present unique challenges for businesses, investors, and valuation professionals. Understanding how inflation impacts the various methodologies as part of the valuation analysis and cost of capital components provides necessary insights into its impact on the final valuation. This webinar will also examine how inflation can affect various industries in distinctive ways and whether the purpose of valuation influences such analysis.

BVWire-UK, April 14, 2020, Issue #13-1

Ezines

14 April 2020 | Issue 13-1 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, the standard-setters, ICAEW, RICS, 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). 30 April deadline for comments to IVSC on IVS 230—valuing inventory ...

BV News and Trends November 2021

A monthly roundup of key developments of interest to business valuation experts.

BVFirm_Benchmarking_2023_Excerpt

Book Excerpts

 EXCERPT FROM: 111 SW Columbia Street, Suite 750, Portland OR 97201 (503) 479-8200 bvresources.com | rodburkert.com THE BUSINESS VALUATION FIRM BENCHMARKING GUIDE 2023 EDITION FOR BUSINESS VALUATION, FORENSIC, AND LITIGATION SUPPORT PROFESSIONALS Copyright © 2023 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 ...

The Disconnect Between Research and Practice in Healthcare Valuation

The author’s continuing research into healthcare valuation matters reveals a troubling pattern of ignoring research-based evidence in favor of established beliefs or practices.

Food Service Contractors

This industry comprises establishments primarily engaged in providing food services at institutional, governmental, commercial, or industrial locations of others based on contractual arrangements with these types of organizations for a specified period of time. The establishments of this industry provide food services for the convenience of the contracting organization or the contracting organization's customers. The contractual arrangement of these establishments with contracting organizations may vary by type of facility operated (e.g., cafeteria, restaurant, fast-food eating place), revenue sharing, cost structure, and personnel provided. Management staff is always provided by food service contractors.

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