Cash Value Fundemental Value Efficency Hearsay Rule Informational efficency Market Efficency Misappropriation of likeness Straight-Line Ramp-Up Method 1-800 Numbers 1099-DIV 15 U.S.C. 1051 17 USC sec. 408(d) 26 U.S.C. Sec. 1033 26 USC sec. 162 30-Day Notice 49 U.S.C. sec. 14709 50-50 valuation 5th Amendment A/R Abandonment Ability to Appoint Appraisers Ability to Pay Accountant's Assessment Accountants Accounting for Profits Accounts Receivable Accrued Earnings Accumulated Wealth Acquisition Debt Acquisition Target Active Appreciation Active Immune Asset Actual Benefit Method Actual Damages Actual Loss Actual Post-Breach Earnings Actual Sale Actual Sale Price Actual Sales Actual Value Actuarial Tables Additional Claims Adequate and Full Consideration Adjusted Net Asset Value Adjusted Net Worth Admissibility Advanced Client Costs Adversarial Relationship Advertising Affiliate of the Company Affinity Group Affordability Age Aggregation Agricultural Agriculture Air Filtration Service Business Airline Airplane ALI Alimony all or none rule Alleged Offer Allocation Alter Ego Alternative Fuel Alternative Measures of Damages Alternative Minimum Tax Alternative Valuation Date Altman Weil survey American Law Institute Amortization Anesthesia Anesthesiology Annual Exclusion Annual Giving Programs Annuity Annuity Tables Annuity Valuation Anticipatory Assignment of Income Anticipatory Assignment of Income Doctrine Antitrust Apartment Complexes Appeal Applicable Restriction Appraisal Appraisal Business Appraisal Process Appraisal Provision Appraisal Requirements Appraisal Standands Appraiser Appreciated Stock Appreciation Appreciation Method Aquaculture Arbitration Arbitrator Error Architect Arm-Length Sale Arms-length Negoitiation Arms-Length Transaction Art Asset Approach Asset Sale Assignee Interest Assignee Interests Assignment At Will Attorney Attorney Client Priviledge Attorney Hours Attorney Malpractice attorneys' fees Auditors Auker Test Auto Dealership Auto Parts Auto Repair Auto-Body Business Automobile Automobile Dealership Automotive Services Average Trading Volume Bail Bonds Bakery Balance Sheet Band of Investment Approach Band of Investment Method Bank Bank Accounts Bank Deposit Reconcilation Bank Holding Corporation Bank Records Banking Bankruptcy Bar Basis BCL sec. 623 Before-and-After Method Benchmark Method Benefit of the Bargain Beta Bi-Nomial Method Bias Bidding Billable Hours Billboard Billboards Black-Scholes Method Block Sale Assumption Blockage Blockage Discount Blue Sky Blueprint Boat Dealerships Bogosian Short Cut Bona Fide Business Purpose Bona Fide Debt Bona Fide Sale Bond Bonus Bonus Value Method Book of Business Book Value Bottled Water Breach of Contract Breach of Fiduciary Duty Breakaway Hazard Light bribe Brokerage Fee BUF Account build-up method Built Up Fund Account Built-in Capital Gains Built-in Capital Gains Discount Built-In Capital Gains Tax Discount Business Affiliation Business Broker Business Concept Business Corporation Act Business Destruction Business Dissolution business history Business Idea Business Interruption Business Plan Business Sale Business Unit Business Valuation Business Value Buy-in Price Buy-Sell Agreement Buyout Buyout Provision C Corporation Cable Television Capital Account Capital Asset Pricing Model Capital Campaign Programs Capital Deficiency Adjustment Capital Gains Capital Market Approach Capitalization Method Capitalization of Cash Flow Capitalization of Earnings Capitalization of Earnings Method Capitalization of Excess Earnings Approach Capitalization of Income Approach Capitalization Rate CAPM Captive Insurance Agency Car Dealership Carmack Amendment Carpet Care Business Carpet Installation Cash-on-Hand Casinos Cattle Ranch Causal Link Celebrity Endorsement Cellular Technology Cellular Telephone Certificate of Deposit CFA Designation Change in Net Equity Chapter 11 Characterization Charitable Contribution Charitable Donation Charitable Intent Charitable Remainder Annuity Trust Child Support Chiropractor Civil Service Exams Claim Valuation Cleaners Closed-end Fund Closely Held Stock Closing Documents Cohabitation Collateral Collateral Estoppal Collectibility Collection Rate Commercial Business Commercial Real Estate Commercially Reasonable Commerical Bank Commissions, Document Retention Polciy Commodities Market Common Area Common Law Fraud Communications Act Community Property Company Specific Risk Premium Comparable Comparable Companies Comparable Company Comparable Company Approach Comparable Debt Comparable Position Comparable Sales Comparable Sales Method Comparable Transactions Comparison of Location Compensation Compensation Deduction Compensatory Damages Competition Complimentary Product Line Compound Interest Compulsion to Buy Computer Computer Software Concert Producer Conference Board Confidentiality Agreement Conflict of Interest Conscious Parallelism Consequential Damages Conservation Easement Consideration Consolidation Construction Construction Company Constructive Dividend Consumer Price Index Contamination Contemporaneous Stock Ownership Rule Contingency Discount Contingency Fee Contingent Asset Contingent Assets Contingent Compensation Formula Contingent Future Interest Contingent Liabilities Contingent Taxes Contract Contract for Sale Control Premium Controlled Foreign Corporation Controlling Interest Convenience Stores Conversion Copper Mines Copyright Copyright Act Copyright Infringement Cork Corn Corporate Dissolution Corporate Form Corporate Goodwill Corporate Merger Corporate Raid Corportate Payment Cosmetics Cost Allocation Cost Approach Cost Deduction Cost Less Depreciation Cost of Capital Cost of Debt Cost of Goods Sold Costs Cournot Model Court Cases Court-Appointed Expert Covenant Not to Compete Coverture Fracture CRAT Criminal Liability Cross-Examination Cumulative Voting Rights Customer Lists Customer Loyalty Damage Control Costs Damages Date of Death Rule Date of Delivery Date of Filing Date of Judgement Date of Notice Date of separation Date of Transfer Date of Trial Daubert De Facto Merger De Novo Death Bed Formation Death Contingency Debt Debt Forgiveness Deceptive Trade Practices Act Decision Making Responsibility Decline in Business defacto ownership Default Deferred Compensation Incentive Credits Deficiency Judgement Definition of Value Degree of Control Delaware Block Method Delaware R. Evid. 702 dely damages Dental Practice Dentist Dentists Deposition Depreciation Derivative Action Destein Method Development Rights direct market data method Disability Disability Insurance Proceeds Disability Payments Disadvantaged Spouse Dischargability Discharge of Indebtedness Income Disclaimer Disclosure discount rate Discounted Cash Flow Method Discounted Cash-Flow Method Discovery Discovery Disclosure Discovery Rules Discovery Sanction Discretionary Cash Flow Dissassociation Dissented to Event Dissenting Shareholder Dissipation Dissolution Distressed Company Distributor Distributor of Gasoline Dividend Capitalization Dividends Divisable Property Division of Market Divorce Doctor Doctors Donative Intent Done Deals Database Double Counting Double Dipping Double Recovery Double Taxation Doughnut Drive-Through Drug Store DTPA Dual-Life Annuity Due Diligence Dutch Auction Tender Offer Duty of Consistency Earning Approach Earnings Approach EBIDTA Mulitple Method EBITDA Method Econometric Method Economic Analyses Economic Information Economic Reality Economic Research Institute Economic Substance Educational Debt Efficient Market Hypothesis Elements of Control Embedded Tax Credits Embezzlement Eminent Domain Emotional Factors Employee Employee's Work Product Employer Acquisition Employment Enhanced Earning Capacity Enjoyment Enterprise Goodwill Enterprise Value Entertainment Industry entire fairness doctrine Entire Market Value Rule Environmental Liability EPA Equalization Payment Equipment Equipment Value Equitable Recoupment Equitable Restitution Equity Size Premium ERISA Escrow ESOP Estate Event Study Method Evid. R. 703 Evidentiary Basis Ex-parte Communications Exceptional Circumstances Excess Capital Excess Compensation Excess Earnings Excess Earnings Method Exchange Rate Executive Compensation Exemplary Damages Exemption Expectancy Damages Expectancy Interest Expected Future Profits Expenses Expert Advice Expert Testimony Expert Witness Extended Earnings Benefit Extraordinary Circumstances Exception Fabric Dying Fabric Pattern Factors Affecting Valuation Failing Business Fair Debt Collection Practices Act Fair Market Value Fair Value Fairness Opinion Fairness Opinions Faithless Servant Doctrine False Advertising Fama & French Risk Premium Data Fama and French CAPM Family Amusement Center Family Controlled Family Farm Family Limited Partnership Family Limited Partnership (FLP) Farm

Farmhouse Fashion Designers Fast Food Fast Food Franchise FDCPA Fed. R. Evid. 701 Fed. R. Evid. 702 Federal Arbitration Act Federal Law Federal Rule of Evidence 701 Federal Rule of Evidence 702 Federal Tax Fictitious Average Worker Fiduciary Duty Filing Date Finance Corporation Financial Decline Financial Institution Financial Misconduct Fine Art FIRREA Fishing Five Year Basis Fixed Costs Flawed Report Fleege Factors Floor Value FLP Fluctuating Income Fluctuation Forced Sale Foreclosure Foregone Opportunities Forensic Examination Foreseeability Forfeiture Clause Forgiveness of Indebtedness Forklifts Foundation Fractional Interest Discount Franchise Franchise Fees Fraud Fraud in Connection with MSA Fraud Triangles Theory Fraud-on-the-Market Fraudulent Conealment Fraudulent Conveyance Fraudulent Inducement FRCP 26 FRCP 36 Frederick's of Hollywood Freeze Out Freshness Policy Fringe Benefits Fuel Oil Full and Adequate Consideration Funeral Home Furniture Furniture Store Future Earnings Future Interest Future Lost Replacement Costs Future Ownership Future Projections GAAP Gain on Appreciated Property Gain on Sale Game Show Gas Station Gate Keeping General Expenses General Partnership General Utilities Doctrine Gift GIM Going Concern Golden Handcuffs Golden Parachute Goldscheider Rule Golf Course Good Faith Goodwill Goodwill Registry Grace Award Grantor Retained Annuity Trust GRAT Gratuitous Gray Market Grocery Gross Estate Gross Income Multiplier Gross Overhead Gross Profits Growth Model Growth rate Gun Hair Products Hardware Store Harvest Head Start Theory Health Care Hearsay Evidence Heating Oil Hedonic Damages Highest and Best Use Historic Site HIV HMO Holder Value Holding Company Home Automation System Homestead Exemption Hospital-Based Medical Practice Hotel Hotel Valuation Hours Worked Human Capital Hybrid Method Hypothetical Investor Test Hypothetical Negotiation Hypothetical Paidup License Hypothetical Sale hypothetical selling costs Ibbotson IBITDA Method Idaho Trade Secrets Act (ITSA) Imbedded Minority Interest Discount Immature Asset Immunity Implied Value Imprudent Spending Imputed Income In-Kind Distribution In-Place Value Incentive Compensation Package Incident to a Child Income Income Approach Income Capitalization Method Income in Respect of Decedent Income Property Income Tax Basis Income Taxes Increased Earning Capacity Incremental Profit Independence independent appraisal Independent Evaluator Independent Investor Test Indiana Indication of Value indirect gift Individual Retirement Account Industrial Machinery Industry Average Industry Consolidation Industry Expert Industry Outlook inelastic market Inflation Infringement Infringer's Profits Inheritance Inherited Property Initial Capitalization initial public offering Insolvency Institutional Investor Survey Insurance Insurance Agency Insurance Premiums insurance value Intangible Asset valuation Intangible Assets Intellectual Property Interest which Passes Interference with a Business Internet Internet Consulting Interstate Commerce Act intrafamily transfer Intrinsic Value Intrinsically Fair Inventory Inverse Condemnation Investment Accounts Investment Value IPO IPO Studies IRA IRC 2035 IRC 2704(b) IRC sec. 1001 IRC sec. 1012 IRC Sec. 1014 IRC sec. 1033 IRC sec. 1041 IRC sec. 162 IRC sec. 162 Deduction IRC sec. 197 IRC sec. 2032A IRC sec. 2036 IRC sec. 2038 IRC sec. 2043 IRC sec. 2044 IRC sec. 2053 IRC sec. 2056 IRC sec. 215 IRC sec. 2503 IRC sec. 2512 IRC Sec. 2702 IRC sec. 2703 IRC Sec. 2704 IRC sec. 280(G) IRC sec. 311 IRC sec. 355 IRC sec. 483 IRC sec. 4863 IRC sec. 71 IRC sec. 83 IRS Formula Method IRS Reported Value IRS sec. 691 Isolated Capital Gain Rule Jewelry Joint Tenancy Joint Venture Jointly Retained Judicial Immunity Judicial Notice Jurisdiction jury Jury Verdict Form Just Compensation Key Person Key Person Discount Key-Value Value Kumho Kumho Test Labor Lack of Marketability Discount Land Contract Landfill Landmark Lantham Act Lauder Test Law Firm Law License Lawyer Lay Testimony LBO Lease Ledgend Stock Letter Opinion Leverage Buyout Liabilities Liability Period License Fee Life Estate Life Expectancy Life Insurance Life Interest Like-Kind Exchange Limited Customer Base Limited Liability Company Limited Liabilty Partnership Limited Partnership Limited Partnership Interest Limiting Conditions line of credit Linear Regression Analysis Lingerie Liquidated Damages Liquidation Liquidation Plan Liquidation Premise Liquidiating Trust Liquor License litigation costs Litigation Driven Litigation Settlement Loan Application Local Economy Location Logistic Curve Forecasting Model Loss in Value Loss of Contract Loss of Profitability Lost Advantages Lost Asset Damages Lost Earning Capacity Lost Earnings Lost Future Earnings Lost Opportunities Lost Profits Lost Volume Seller Lost Wages Lottery Lottery Payments Lumber Luxury Resort Mail Order Business Maintenance Make-up Malpractice Management's Projections Mandelbaum Marina Marine Dealerships Marine Fuel Dealership Marital Assets Marital Deduction Marital Fault Marital Property Marital Settlement Agreement Marital Status Discrimination Market Absorption Discount Market Analysis Market Approach Market Capitalization Market Definition Market Multiple Approach Market Price Market Share Market Value Market Value of Invested Capital Marketability Discount Marketplace Damages Master Tradesman Material Fact Material Information Mayson Factors McCord Measure of Damages Measurement of Value Media Medical Degree Medical Equipment Sales Medical Group Management Association Medical Practice Medical Technology Meretricious Relationship Merger Merton Model MIcro Cap Risk Premium Microsoft Mineral Rights Minn. Stat. Sec. 273.11 Minority Discount Minority Factors Minority Interest Minority Shareholder Mirror Image Approach Misconduct Misrepresentation Misrepresentation of Value of Business Mitigation Mobile Homes Moment of Death Monte Carlo Method Monthly Income Morningstar Morrissey Test Mortgage Payments Motion Pictures Motorcycles Movies MSA Multiattribute Utility Theory Multiple of Annual Commissions Multiplier Multispeciality Association Music mutual agreement provision MVIC National Institute for Business Management National Survey Necessity Test negative goodwill Negligence Negligent Construction Negligent Destruction of a Business Negligible Net Asset Method Net Asset Value Net Asset Value Method Net Income Analysis Net Operating Loss Net opinion Net Profits Net Worth Net-Asset Method New Business Rule New Jersey Franchise Practice Act (NJFPA) New Product New York Business Corporation Law sec. 623 New York Rule Newspaper Valuation Newspapers Ngeligent misrepresentation Nightclubs NOL Non-Compete Agreement Non-Economic Contributions Non-Excluisve Licensee Non-Income Producing Non-Income Producing Trust Non-Operating Asset Non-Piracy Agreement Non-Solicitation Agreement Non-Voting Stock Non-Voting Stock Discount Noncompete Agreement Normalization not-for-profit Note Note Cancellation Nursing Degree NYSE OB/GYN Objective Facts Obsolete Equipment Off Premises Offer to Purchase Offer to Sell Offers to Purchase Officer's Compensation Offset Profits OID Oil Oil Delivery Business Oil Field Oil Production Opening Value Operating Company Operating Expense Operating History Opinion of Value Opportunity Income Oppressed Shareholder Oppression Optometrist Oral Agreement Oral Surgery Original Costs Less Depreciation Original Issue Discount ORS 61.611 Other Anticpated Value Method out-of-pocket losses Outdoor advertising Overhead Oversecured Creditor Owner Testimony Owner's Compensation Owner's Discretionary Cash Flow Owners Testimony P/E Method Paint and Coating Manufcturer painting business Palming Off Par Value Parking Rights Part-Time Business partition Partition Costs Partnership Partnership Interests Partnership Spectrum Passive Appreciation Past Operating and Financial History Patent Patent Infringement Pension Plan Pension Plan Liability Pension Valuation Percent of Gross Receipts Percentage of Gross Profits Pereia Analysis Personal Contributions Personal Expenses Personal Financial Statements Personal Goodwill Personal Guarantee Personal Holding Company Personal Injury Personal Injury Settlement Personal Property Pharmacy Physical Allocation Model Plumbing Police Rank Political Polling Pooling of Interest Accounting Method Portfolio Discount Post Commencement Event Post Transaction Sale Post Valuation Date Earnings Post Valuation Date Information Post Valuation Date Transaction

post-valuation date appraisal Post-Valuation Date Transaction Potential Increase Potential Litigation Potential Occurnaces Power Outage Pre-Judgment Interest Pre-Marital Contribution Pre-Need Funeral Contracts Pre-valuation Date Appraisal Pre-Valuation Date Appraisals pre-valuation date event Pre-Valuation Date Transaction Pre-valuation Date transactions Predatory Pricing Predecessor Company Preferential Transfers Preferred Stock Preliminary Injunction Premium to Trade Note Receivables Prenuptial Agreement Present Interest present value Price Discrimination Price Erosion Price Fixing Price to earnings Method Printing Prior Period Adjustment Private Annuity Private Placement Private Placement Memorandeum Private Placement Studies Pro Rata Product Liability Professional Athlete Professional Corporation Professional Credential Professional Degree Professional Goodwill Professional License Professional Practice Profit and Loss Statement Profit Margin Profits Prohibited Transaction Promissory Estoppel Promissory Note Property Classification Property Division Proprietor's Capital Protective Covanant Provisional Order Proximate Cause Proxy Statement Prudent Investigation Prudent Investor Method Public Guideline Company Method Public Issues Publicly Held Company Publicly Traded Publicly Traded Company Put Option Q&A 9 QDRO QMDM QTIP Qualified Appraisal Qualified Domestic Relations Order Qualified Heir Qualified Interest Qualified Terminable Interest Property Trust Quantitative Marketabilty Discount Model Quantum Merit Quasi-Judicial Immunity Quasi-Marital Relationship Qui Tam Radio Radiology Raid Theory Railroad Ranch Corporation Ranching Rapco Mayson Rate-of-Return Real Estate Real Estate Appraiser Real Estate Company Discount Real Estate Partnerships Real Property Reasonable Basis for Damages Reasonable Compensation Reasonable Royalty Reasonable Time Reasonableness Reasonably Equivilent Value Reasonably Informed Seller Rebuttal Testimony Recapitalization Recapture of Monies Recapture Tax Reconstructed Income Recreation Vehicle Redemption Redemption Agreement Regional Variables regression analysis Reimbursement Alimony Reimbursement Claim REIT Related Corporation Related Party Transfer Reliance Reliance Damages Relief from Royalty Method Remainder Interest Renewal Commissions Rent REOC Reorganization Plan Replacement Capital Replacement Costs New Less Depreciation replacement value Reputation Reserve Cash Addition Residence Respiratory Therapy Equipment Restaurant Restaurant Equipment Restaurants Restricted Stock Restricted Stock Studies restrictions on transferability Restrictive Shareholder Agreement Retail Business Retained Earnings Retained Life Interests Retention Rate Retirement Retirement Account Retirement Accounts Retrojection Return on Equity Return on Initial Investment Return on Investment Rev. Rul. 59-60 Rev. Rul. 68-609 Rev. Rul. 71-443 Rev. Rul. 77-287 Rev. Rul. 77-403 Rev. Rul. 78-197 Rev. Rul. 80-80 Revenue Allocation Model revenue multiplier Reverse Merger Review RIA Salary Survey right of first refusal Robert Morris Associates (RMA) Royalties Royalty Deduction Rule 142(a) Rule 144 Discount Rule of Evidence 702 Rule of Evidence 703 Rule of Thumb S Corporation Safe Harbor Interest Rule Salary Expense salary.com Sale Sale of a Business Sale to Related Shareholder Sales Commission Sales Contract Sales Costs sales objectives Salvage Value Salvage Venture Sawmill schedule C Schedule F SEC 10(b) SEC Disclosure Rules SEC Regulation S SEC Restrictions SEC Rule 10(b)-5 SEC Rule 144 sec. 506 Secondary Market Discount Section 8A Minority Preference securities law Security Interest Self Cancelling Installment Note Self-Storage Facility Selling Costs Semiconductor separate property Separation Agreement Service Business Service Station Setoff setoff method Settlement Agreement Shareholder Agreement Shareholder Loans Shareholder Rights Shelf registration Shellfish Shellfish Farm Shelton Analysis Shipwreck Short-form merger Shrimping Shrink Strategy similarly situated Similarly Situated Professional Similarly Situated Worker Simple Interest Single Customer Single-life annuity Site Visit Small Stock Premium Small Stock Risk Premium Soft Information Sole Proprietor Sole Vender Discount Solvency Opinions Solvency Options Special Use Valuation Specific Performance Speculative Speculative Value Spin Off Squander Stand-Alone Value Standard Industrial Code Standard of Review Standard of Value Standing Start-Up Company Start-up Costs Start-up Loan State Law Statutory Damages Stigma Discount Stipulation Stock Stock Accounts Stock Buyout Stock for Note Exchange Stock for Stock Transaction Stock Options Stock Power Stock Redemption Agreement Stock Repurchase Agreements Stock Sale Stock Swap Stock Warrants Store Window Displays Straight Capitalization Method Stranded Costs Strip Mall Subsequent Event Successor-in-Interest Summation Method Super-majority Superfund Site supermajority Supermarkets Supervisory Goodwill Supply Support Calculation Support Obligation Surface Transportation Board Survey of Cases Sweat Equity Swing Vote Synergy Tax Accountants Tax Affecting Tax Assessed Value Tax Consequences Tax Cost tax loss Taxable Interest Taxation Telecommunications Telephone Television Television Station Temporal Bias Terminal Value Termination Payment Termination Provision Testamentary Device Testamentary Trust Testifying Expert Texas Deceptive Trade Practices Act The Perspective Thinly Traded Thinly-Traded Stock Third-Party Collateral Contracts Third-Party Contributions Third-Party Reliance Third-Party Transfer Threat of Condemnation Timber Property Timberland Time Rule Time-Share Resort Tire Disposal Title Tort Action Tortious Interference Tortious Interference with a Business Expectancy Trade Secret Trademark Trademark Valuation transaction costs Transfer Incident to a Divorce Transferee Liability Treas. Reg. 170 Treas. Reg. 25-2511(2)(a) Treas. Reg. Sec. 1.170A-13 Treas. Reg. Section 170 Trespass Trial Transcript Triggering Event TRLPA Trucking Trust Turnkey Package TV Two-Competitor Market Unallocated Family Support Payments Uncertain Rights Unconsummated Offer to Buy Unconsummated Offers to Purchase Unconsummated Sale Undesirable Mix of Assets Undivided Interest Unearned Bonus Unfair Dealing Unfunded Pension Benefits Uniform Commercial Code Uniform Standards of Appraisal Practice Unjust Enrichment Unregistered Stock Unreported Income Unvested UPC Data Used Cars Usurpation of Corporate Opportunity Usury Utility Valuation Valuation Date Value Line Investment Survey Van Camp Analysis Vanity Numbers Vertical Minimum Price Fixing Vested Veto Power Video-on-Demand Voluntary Withdrawal Voting Privileges Premium Voting Rights Voting Stock Voting Trust WACC Wage Growth Wall Street Journal Warrants Warranty Waste Water Treatment Watson Wyatt Weighted Average Cost of Capital Wholesale Horticulture Wholesaler Willful Infringer Willfulness Willing Buyer Willing Buyer-Willing Seller Willing Seller Wills