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A business valuation report generally begins with a summary of the purpose and scope of business appraisal as well as its date and stated audience. Following is then a description of national, regional and local economic conditions existing as of the valuation date, as well as the conditions of the industry in which the subject business operates.
Bill Sipes (2006). 2006 Business Valuation Sourcebook.CCH Tax and Accounting. pp. ¶5011–¶5021. ISBN 0-8080-1355-6. — the full text of the Statement on Standards for Valuation Services No.1,ASA Business Valuation Standards, IBA Business Appraisal Standards, IBA Code of Ethics, IBA Business Valuation Guidelines, and NACVA Professional Standards
Uniform Standards of Professional Appraisal Practice (USPAP) can be considered the quality control standards applicable for real property, personal property, intangible assets, and business valuation appraisal analysis and reports in the United States and its territories. USPAP, as it is commonly known, was first developed in the 1980s by a ...
Schottenstein had operated the chain of Value City discount department stores. In 2006, a consortium of investors, including Schottenstein Stores, purchased 655 stores from grocery retailer Albertson's .
The property of the company consisted of about 3.51 miles of single-track, standard-gauge, steam railroad, extending from Canal Dover, Ohio, to the plant of the Crown Fire Clay Company. This property had been acquired by construction, and was operated from its completion, in 1898, to January 2, 1902, the date of sale.
The income approach is a real estate appraisal valuation method. It is one of three major groups of methodologies, called valuation approaches, used by appraisers.It is particularly common in commercial real estate appraisal and in business appraisal.
A broker's price opinion (BPO) is a report that is performed by a licensed real estate agent, broker. or appraiser.A BPO is an informal appraisal. It is similar to doing a CMA (Comparative Market Analysis) but most times the real estate professional gets paid to do a BPO.
The company was founded as The Glimcher Company by Herbert Glimcher in 1959, who started in the lumber business. [2] Throughout much of its history, the company's largest tenant was Kmart. [2] In 1998, the company acquired 5 shopping malls for $375 million. [3]
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