Blog Posts in 2018
Posted on Dec 1, 2018 By Davis Blaine
A valuator (business or IP) or appraiser (hard asset: real estate, equipment or inventory) is considered an "expert" when one or more of the following occurs: He is qualified by a court of ...
Continue reading "WHEN IS A VALUATOR APPRAISER AN EXPERT?" »
Posted on Nov 1, 2018 By Davis Blaine
Organically grown IP usually is not reflected on a company balance sheet. The reason is simple: these costs to develop and maintain the IP (software, patent, etc.) are expensed. The only way IP is ...
Continue reading "UNDERSTATED BALANCE SHEETS" »
Posted on Oct 1, 2018 By Davis Blaine
What is different about transfer pricing (IRC Section 482) in 2018 versus prior years? The primary differences are the following: The advent of the 2017 Tax Act is expected to place additional IRS ...
Continue reading "TRANSFER PRICING 2018" »
Posted on Sep 1, 2018 By Davis Blaine
The best answer is "no one knows." Buyers of business valuations (b.v.) beware. Even many of the better trusted advisors are not versed enough to critique a b.v. Perhaps the ones who know ...
Continue reading "WHAT'S IN A BUSINESS VALUATION?" »
Posted on Aug 1, 2018 By Davis Blaine
The awareness of using cost segregation to maximize tax depreciation has significantly increased. An added benefit was created by The Tax Act, allowing taxpayers to expense personal property (bonus ...
Continue reading "COST SEGREGATION PITFALLS" »
Posted on Jul 1, 2018 By Davis Blaine
That is the $64,000 question. To garner potential appraisal candidates, most business people ask their trusted advisors for names. But is that the most efficient approach? We suggest that this process ...
Continue reading "HOW TO HIRE AN APPRAISER" »
Posted on Jun 1, 2018 By Davis Blaine
The business valuation provided to satisfy the IRC 409A provisions is viewed by many recipients as a fungible product. That is to say that too many valuators treat the bidding process as a commodity. ...
Continue reading "409A VALUATIONS" »
Posted on May 1, 2018 By Davis Blaine
Always. However, the referring public does not always concur. During the Great Recession (2008-2017), we were referred into numerous prospective valuations opportunities, along with a cadre of lower ...
Continue reading "WHEN IS EXPERTISE IMPORTANT?" »
Posted on Apr 1, 2018 By Davis Blaine
The environment for litigation valuations has increased in parallel with the improved economy. That makes sense, as plaintiffs have more to spend on lawyers and the potential payoffs are magnified. We ...
Continue reading "Litigation" »
Posted on Mar 1, 2018 By Davis Blaine
The Tax Act of 2017 (affecting 2018 and years beyond) provides even more significant benefits to the already positive attributes of cost segregation. A properly prepared engineering analysis of ...
Continue reading "TAX ACT 2017 - More Cost Segregation Benefits" »
Posted on Feb 1, 2018 By Davis Blaine
A trademark is "a word, phrase, symbol and/or design that identifies and distinguishes the source of the goods of one party from those of another." [1] While the above definition is fairly ...
Continue reading "Trademark Valuation" »
Posted on Jan 1, 2018 By Davis Blaine
The New Tax Act will definitely impact the use of valuation services. We strongly suggest each person and company coordinate with their tax advisors, since the law is subject to varying ...
Continue reading "New Tax Act" »