8
Date: Tuesday, July 8, 2014
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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More information is available below

Featuring  (click image for bio)

Raymond Rath
ASA, CFA
GlobalView Advisors

About This Program

While the cash flows of a business are often estimated into perpetuity, the underlying assets that make up that business have a finite life. Measuring the termination of these assets' lifespans and the rate at which their values decline requires not only specific knowledge of their value drivers, but also a practical understanding of the tools and methods used to assess their values. In part 7 of BVR's 2014 Online Symposium on Fair Value Measurement, expert Ray Rath discusses the principles, methodologies, and professional guidance that go into these measurements and how appraisers can best prepare themselves to value the attrition and, ultimately, remaining useful lives of all asset types.

Agenda

  • Learning Outcome Statements
  • Introduction
  • Factors Contributing to Attrition
  • Key Issues for Loss Estimation
  • Constant Attrition Rate Method
  • Variable Attrition Rate Method
  • Lifing
  • Amortization

Learning Objectives

  • Recognize key terms – attrition, churn rate, economic life, useful life
  • Understand when to use attrition in valuations
  • Recognize factors influencing customer loss rates (attrition)
  • Understand potential impact of valuing a customer population without segmenting customers
  • Assess criteria for customer termination
  • Understand differences between customer count and revenue based attrition (capture of differences due to revenue size)
  • Recognize differences between revenue based attrition and adjusted revenue based attrition (exclusion of growth from revenue estimates)
  • Understand economic vs. useful life concepts
  • Review potential "cutoff" period for cash flows
  • Discuss possible amortization life for intangible assets
  • Discuss amortization using straight line or other pattern

Single Connection Policy

Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy

Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must pay a processing fee assessed at the completion of the online CE survey for this course.

CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

Closed Captioning:

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