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Retail Sales Register Solid Third Quarter Results Going into the Holiday Season
Based on calculations released by the National Retail Federation (NRF) and data from the U.S. Census Bureau, retail sales in September increased three ... read more >
OUR THOUGHTS ON:
Business Valuation
Congress Reaches Out to President to Help ESOPs
More than 20 members of Congress signed a letter addressed to President Trump earlier this month requesting assistance in protecting employee-owned companies ... read more >
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 >
How the Tax Cuts and Job Act Impacted Valuations
How has the Tax Cuts and Jobs Act (“TCJA”) affected business valuations? The impact of the TCJA is dependent upon the company being valued ... 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 >
How are Automobile Dealerships Valued?
Typically, when valuing a business, three approaches to valuation are considered: the income approach, the market approach and the asset-based approach. ... 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 >
