Monthly Archives: October 2014

Private Companies Ramp Up Capital Spending

Optimism in the U.S. economy is triggering increased capital spending at private companies, according to a new report from PricewaterhouseCoopers. Over half (59%) of private-company leaders are optimistic about U.S. economic prospects for the next 12 months, according to PwC US's latest Trendsetter Barometer. More than one-third of them plan major new capital investments, the [...]

By |2014-10-09T22:58:20-07:00October 9th, 2014|private companies|0 Comments

Valuation Confirms Salability of ‘Unique’ Restaurant’s Goodwill

Brave v. Brave, 2014 Ark. LEXIS 232 (April 17, 2014) What a difference a court makes! A divorce case involving a successful restaurant made news several months ago when the state Court of Appeals extended the scope of personal goodwill to businesses other than professional partnerships, requiring the trial court to exclude the value of [...]

By |2018-02-07T14:17:20-08:00October 9th, 2014|General Tax And Accounting Information|0 Comments

Court Drills Down on No-Sale Assumption for Dental Practice DLOM

Barnes v. Barnes, 2014 Tenn. App. LEXIS 200 (April 10, 2014) A recent nasty divorce case centering on the husband’s dental practice offers up a number of interesting valuation questions, including whether the final valuation was subject to a marketability discount (DLOM) and whether there was enterprise goodwill. The practice had two dentists—the husband and [...]

By |2018-02-07T14:17:20-08:00October 9th, 2014|General Tax And Accounting Information|0 Comments

Seven Cases to Read Before Writing Your Next Valuation Report

“Valuation report writing is a lot more challenging than we think,” says former IRS official Howard Lewis (International Society of Business Analysts and RiskGuidance Co. LLC). Speaking at the recent NYSSCPA Business Valuation Conference in New York City, he observed that valuation report writing and report review is an overlooked subject that deserves more attention. [...]

By |2018-02-07T14:17:20-08:00October 6th, 2014|General Tax And Accounting Information|0 Comments