MultipleChoice
Bishop and Schroeder make the point that lack of marketability discounts should be recognized, just as they are in Tax Court, because one spouse usually gets liquid assets while the other spouse lacks:
OptionsMultipleChoice
Control transaction valuation multiples (often called deal multiples or acquisition multiples or acquisition multiples) often use the following measures of returns in the denominator EXCEPT:
OptionsMultipleChoice
Most analysts agree that one of the most important factors in the estimation of the direct capitalization rate for the excess earnings is the perceived persistence of the excess earnings. The longer the time period and the greater the uncertainty of the expectation of excess earnings, the __________the direct capitalization rate.
OptionsMultipleChoice
In case of valuation of family law courts, in fact, courts often mix standards of value with valuation methods. For example, one opinion recognized ''fair acceptable methods'' for valuing goodwill on the basis of:
OptionsMultipleChoice
Many cost items fall into a ''___________'', in which the decision to expense or to capitalize the expenditures is subjective. One such decision is the dividing line between maintenance expenditures, which are expenses and capital improvements, which are capitalized.
Options