Data on preowned medical equipment prices
The “BuckheadFMV January 2023 Benchmark Report on Pre-Owned Medical Equipment Prices” is now available.
In Re S-Tek 1, LLC
The debtor, S-Tek 1 LLC, submitted a motion to value to the Bankruptcy Court to determine the value of the collateral of Surv-Tek Inc. as to debt owed it by the debtor pledged as collateral for debt owed by S-Tek to Surv-Tek. The valuation was to be used in the confirmation of a Chapter 11 reorganization of S-Tek. The court used the replacement value standard of value instead of the “ongoing concern” value since the replacement value provided a value greater than the “enterprise value” (i.e., ongoing concern value).
Bankruptcy Court Uses the ‘Replacement Value Standard’ as It Determines That Debtor ‘Enterprise Value’ Is Lower and Inappropriate
The debtor, S-Tek 1 LLC, submitted a motion to value to the Bankruptcy Court to determine the value of the collateral of Surv-Tek Inc. as to debt owed it by the debtor pledged as collateral for debt owed by S-Tek to Surv-Tek. The valuation was to be used in the confirmation of a Chapter 11 reorganization of S-Tek. The court used the replacement value standard of value instead of the “ongoing concern” value since the replacement value provided a value greater than the “enterprise value” (i.e., ongoing concern value).
Washington Court Explains Principle Guiding Double-Dip Analysis
Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.
Washington Court Explains Principle Guiding Double-Dip Analysis
Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.
In re Marriage of Cheng
Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.
Court Backs Away From Support for Double-Dip Theory
In a divorce case involving dental practice, appeals court says using income stream “as a tool” to value a professional business and then using it “as actual income for a spousal support calculation” does not per se amount to impermissible double dipping.
Bohme v. Bohme
In a divorce case involving dental practice, appeals court says using income stream “as a tool” to value a professional business and then using it “as actual income for a spousal support calculation” does not per se amount to impermissible double dipping.
FASB provides major new opportunity for appraisers - part 1 of 2
The two statements issued by FASB this fall, Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets, will change the accounting for intangible as ...
In re the marriage of Lowry
At issue is the valuation of husband's electrical business.
Asset approach valuation upheld, but speculative tax consequences should not be considered
This case comes to the appellate court from the Iowa District Court where a dissolution of marriage decree was entered.
Assessing the Quality of Company Earnings
Brown, Terry S., "Assessing the Quality of Company Earnings," CPA Litigation Service Counselor , March 1999, pp. 8-9. An appraiser's ability to read, understand, and interpret financial state ...
IBA Conference
n The court appointed expert Darrell V. Arne, CBA, ASA, CPA, CBI Arne & Co. Albuquerque, NM Darrell emphasized that there is a demand for court-appointed experts, courts and litig ...
Michael Munao and Charlene Munao v. Nicholas Lagattuta, et al.
The Illinois Court of Appeals, 3rd Division, affirmed the lower court's valuation of collateral—a restaurant's fixed assets and inventory.
In re Marriage of Barnett
Appeals court says awarding wife a lien on business and maintenance represents double recovery where owner was liquidating business and would make maintenance payments from his share of the distributed asset rather than future income derived the asset.
Feldman v. Feldman
One issue in this case was the valuation of husband's medical practice.
In re Marriage of Rubinstein
At issue is the valuation of husband's medical practice and stock in AAIM.
Garrity v. Bishton
One issue in this case was the valuation of a law practice.
Heller v. Heller
At issue is the valution of husband's accounting practice.