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Calculation of Value Accepted in Divorce Case

In a recent Alabama divorce case (Rohling v. Rohling, 2018 Ala. Civ. App. LEXIS 94), the appeals court affirmed the trial court’s acceptance of a ... read more >

Pass-Through Entity vs. C Corporation

There has been much recent debate about whether the difference between the amount of taxes paid by a C corporation, as compared to those paid by a pass-through ... read more >

Apple Tops $1 Trillion Market Capitalization Threshold

Earlier this month, Apple became the first publicly traded U.S. company to surpass $1 trillion in market capitalization. It tops a list that, as of August ... read more >

Domain Names Acquired in a Business Combination

This article provides a brief discussion of some common valuation methods used to determine the fair value of one particular type of intangible asset: ... read more >

Accounting Firm Trade Names

What is the value of the Schneider Downs trade name? The number is too large to fit on this page! I am joking, but in all seriousness, a company’s ... read more >

Impairment Testing for Intangible Assets with Indefinite Lives

Accounting Standards Codification (“ASC”) 350 Intangibles – Goodwill and Other states that “an intangible asset with a finite useful ... read more >

Consider Stock Transactions When Performing Business Valuations

Business valuations performed for gift or estate tax purposes utilize the fair market value (“FMV”) standard of value. That is, the value of ... read more >

Cell Phone Showdown Part IV: New Opposition

This is the fourth article in a series tracking ongoing patent infringement cases between cell phone manufacturers Apple and Samsung. A brief background ... read more >

Forecasts for Valuations

The Income Approach to business valuation is based on the principle that the fair market value of an entity may be measured by the present value of its ... read more >

Why Not Just Get a Calculation Instead of a Valuation?

The answer to this question depends on the situation. In 2012, another member of the Schneider Downs Business Advisory Services team, Jen Doering, wrote ... read more >