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In many instances, value considerations are tempered by internal variables, often variables relative to specific shareholding as opposed to the company as a whole. Which of the following is NOT out of such variables?
Valuation of ___________must be specified. For example, the assignment might include language such as'' ...engaged to estimate the fair market value of the fixed assets, inventory, and goodwill, on a going-concern basis of...''
All of the various tangible personal property valuation method and procedures can be grouped into the following approaches EXCEPT:
1. Dividends or partnership withdrawals (i.e. current economic income). 2. Proceeds from the ultimate sale of the ownership interest or liquidation of the subject business (i.e., including any long-term appreciation in the value of the security interest itself). These two are the categories of:
Normally, the business will realize the economic benefit of the prepaid expenses within the normal course of one business cycle. Therefore, normally:
