Microsoft Word peachtree case study
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| Table of Contents Schedule of Tables ...................................................................................................................................... 12 1.0 INTRODUCTION ..................................................................................................................................... 14 1.1 Subject of Appraisal .......................................................................................................................... 14 1.2 Nature and Purpose of Appraisal ...................................................................................................... 14 1.3 Date of Appraisal ............................................................................................................................... 15 1.4 Company Background ....................................................................................................................... 15 1.5 Principal Sources of Information. 15 1.6 Definitions ......................................................................................................................................... 15 2.0 VALUATION METHODOLOGIES ............................................................................................................. 16 2.1 Standard of Value .............................................................................................................................. 16 2.2 Fair Market Value .............................................................................................................................. 16 2.3 Going Concern Value ......................................................................................................................... 18 2.3.1 The Market Approach ................................................................................................................ 18 2.3.2 The Income Approach ................................................................................................................ 19 2.3.3 The Asset Based Approach ......................................................................................................... 20 2.4 Liquidation Value .............................................................................................................................. 20 2.5 Revenue Ruling 59‐60: Valuation of Closely‐Held Stocks ................................................................. 21 2.6 Premiums and Discounts .................................................................................................................. 23 2.6.1 Control Premiums ....................................................................................................................... 23 2.6.2 Discounts for Lack of Control ..................................................................................................... 26 2.6.3 Discounts for Lack of Marketability ........................................................................................... 27 2.6.4 Other Premiums and Discounts .................................................................................................. 30 3.0 ECONOMIC AND INDUSTRY REVIEW ..................................................................................................... 31 3.1 Economic Analysis ............................................................................................................................. 31 3.1.1 National Economy Overview ...................................................................................................... 31 3.1.2 State/Regional/Local Economy Overview .................................................................................. 36 3.1.3 Economic Outlook ...................................................................................................................... 44 3.2 Industry Analysis ............................................................................................................................... 46 Download 0.84 Mb. Share with your friends:
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