CALIFORNIA EVIDENCE: CIVIL AND CRIMINAL
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Opinion & Scientific Evidence
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Forensic Issues
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Valuation of Property
............Professional Practices
8 Cards On This Topic:
List of assets and liabilities to be examined in valuing law practice.
Excess earnings method of calculating goodwill explained.
Determining capitalization rate for excess earnings approach.
Excess earnings approach should be used only if no better approach available.
Excess earnings method explained.
Goodwill value based on 3 months of gross receipts affirmed.
Improper to consider postseparation efforts when valuing goodwill.
Valuation of professional practices.