Business Valuation Resources, LLC

The Excess Earnings Method

Date: Thursday, February 14, 2013
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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Featuring:
(click image for more information):

R. James Alerding
CPA/ABV/CFF, ASA, CVA
Alerding Consulting, LLC

Why You Should Attend
Despite its widespread use for quantifying the value of intangible assets, the excess earnings method (EEM), or "hybrid" or "formula" approach, remains a challenge for many appraisers. Despite its apparent ubiquity, its full range of applications and proper implementation has created doubt and confusion. In this webinar expert appraiser James Alerding leads listeners through the EEM, its history and its implementation to provide a clear understanding of how to put this valuation tool to best use.

Agenda

  • History of the Excess Earnings (Cash Flow) Method
    • ARM 34
    • RR 68-609
    • Arthur Crandall book
  • Procedures for the Excess Earnings Method (Traditional)
    • Steps included in applying the method
    • Should the combined discount or capitalization rate for tangible and intangible assets equal the discount rate for the DCF method?
  • The Excess Compensation (Modified Approach) to the Excess Earnings Method
    • Application in divorce cases
    • How it works
    • Relationship to personal goodwill
    • Support for the use of this methodology
  • Pros and Cons of the Excess Earnings method

Learning Objectives

  • Learn the background and history of the Excess Earnings (Cash Flow) Method
  • Learn how to apply the EEM in a valuation
  • Learn how to test the reasonableness of the EEM
  • Learn about the Excess Compensation Modified EEM in divorce cases
  • Learn the pros and cons of the EEM

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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)

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