Microsoft Word peachtree case study



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PEACHTREE-CASE-STUDY
VALUATION METHODOLOGY
ESTIMATED OPERATING
VALUES
Market Approach
Direct Market Data Method
Control
Non‐marketable
Guideline Public Company Method
N/A
Income Approach
Single Period Capitalization Method Control "As if freely traded"
Asset Based Approach
Adjusted Book Value Method
Control
Non‐marketable
Adjusted Book Value Plus the Excess Earnings Method for Intangible Assets Control "As if freely traded"
VALUATION BASIS

Page 114 of 141
5.5.1 Control Premium – Subject Interest
Given the nature of non‐operating assets as well as the control‐related normalization adjustments (discussed in Section 4.7.1 Financial Statement Normalization, a control premium would not be required in the appraisal of a
100% or 5.45% interest of the issued and outstanding common stock of the Company.

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