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Date: Thursday, July 25, 2019
Time: 10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar
Earn 2 CPE credits
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*Training Packs include: a complete recording and transcript with all presentation and reading materials delivered via an electronic download
Please note: CPE credit is not available through Training Packs
More information is available below

Featuring  (click image for bio)

Raymond Rath
ASA, CFA
GlobalView Advisors

About This Program

The underlying assets that make up a business have a finite life, and knowing the rate at which their values decline is a critical skill for determining useful lives under ASC and other appraisal standards. To make this determination, a valuation professional needs knowledge of the underlying value drivers, but they also need a practical understanding of the tools and methods used to assess their values. Join expert Ray Rath for this in-depth session on the principles, methodologies, and professional guidance that go into these measurements. Learn how to measure the attrition and, ultimately, remaining useful lives of all asset types before your next engagement.

Agenda

  • 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 (Accounting Technical)


Business Valuation Resources is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
NASBA Sponsor


Training Packs: Conference Recordings & Transcripts
Now delivered as an electronic download.

BVR's Training Packs are an indispensable addition to any valuation reference library. Use them as training tools as many times as you'd like, wherever you are: play them at your computer at work or home, in your car, or on your personal audio device.

Delivered as an electronic download approximately four weeks after the program has aired, each Training Pack includes:

  • Recordings and transcripts of the presentation
  • All presentation visual aids and handouts
  • All ancillary reading materials suggested by our presenters

For a complete list of available Training Packs from past webinars, click here.

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