Use the search links below to browse the BVLaw content by topic. Have a new topic to suggest? Contact the Editor.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A

Accounts Receivable
Actual Damages
Allocation
Alternative Valuation Date
Altman Weil
Annuity
Antitrust
Apartment Complex
Appreciation
Attorneys' Fees
Auditor
Auto dealership
Automotive services
Average trading volume

B

Bakery
Bank
Bank account
Bankruptcy
Binomial method
Black-Scholes method
Boat dealership
Bona Fide Sale
Bond
Book value
Breach of fiduciary duty
Build-up method
Buy/Sell agreements
Buyout provision

C

C Corporation
Cable television
Capital asset pricing method (CAPM)
Capital gains
Capitalization of earnings
Capitalization rate
CAPM
Carmack amendment
Cattle ranch
CFA
Charitable contribution
Chiropractor
Closed end fund
Closely held
Commissions
Community property
Company-specific risk
Comparable company
Compensation
Condemnation
Conflict of interest
Consideration
Contracts
Control
Controlling interest
Convenience store
Copyright
Corporate form
Corporate goodwill
Cost approach
Cost of capital
Cost of goods sold
Costs not capitalized
Customer list

D

Damages
Date of filing
Date of notice
Date of valuation
Daubert
DCF
De facto merger
Debt
Definition of value
Dentist
Derivative action
Destein method
Disability payment
Disadvantaged spouse
Discount for lack of control
Discount for lack of marketability
Discount for minority interest
Discount rate
Discounted cash flow
Discovery
Discretionary cash flow
Dissenting shareholder
Distressed company
Distributor
Dividend
Divorce
Dutch Auction

E

Earnings approach
Economic analysis
Enterprise goodwill
Enterprise value
Equipment
Equitable value
Equity risk premium
Equity size premium
ERISA
ESOP
Estate and gift tax
Evidence
Excess compensation
Excess earnings
Executive compensation
Expert testimony
Expert witness

F

Fair market value
Fair value
Fairness opinion
Family limited partnership (FLP)
Farm
Fashion designer
Fast food
Federal taxation
Fairness opinion
Fine art
Forced sale
Forensic
Franchise
Fraud
Fraudulent conveyance
Full and adequate consideration

Back to top

G

Gas station
General partnership
General Utilities Doctrine
Gift
Going concern
Golf course
Good faith
Goodwill
Grocery
Gross estate
Gross profit
Growth rate
Guideline company

H

Healthcare
Heating oil
Holding company
Hotel
Hypothetical buyer
Hypothetical sale

I

Ibbotson
Implied minority discount (IMD)
Income approach
Independent investor
Individual retirement account
Inheritance
Initial public offering
Insolvency
Insurance
Intangible asset
Intellectual property (IP)
Intentional interference with business or contract
Interest
Intrinsic value
Investment value
IPO
IRA

J

Joint tenants
Jurisdiction

K

Key person
Kumho

L

Lack of Marketability
Law firm
Law license
Leveraged buyout
Life interest
Limited Liability Company
Limited partnership
Line of credit
Liquidation
Lost business value
Lost profits
Lumber

M

Machinery
Mail order
Malpractice (appraisal)
Malpractice (legal)
Marina
Marital assets
Marital dissolution (divorce)
Marital estate
Marital property
Market analysis
Market approach
Material fact
Medical practice
Merger fairness
Minority discount
Minority interest
Minority shareholder
Misrepresentation
Mitigation
Moment of death
Monte Carlo simulation
Multiattribute Utility Theory
MVIC

N

Negligence
Net asset
Net present value
Newspaper
Night club
Non-compete
Non-voting stock
Normalization

O

Offer to purchase
Oppressed shareholder

P

Patent infringement
Pension
Personal goodwill
Personal property
Physician Practice
Plumbing
Post valuation date
Preferred stock
Premise of value
Prenuptial agreement
Present value
Private placement
Private practice value
Professional goodwill
Professional license
Publicly traded

R

Radio
Railroad
Rate-of return
Real estate
Reasonable certainty
Reasonable compensation
Reasonable royalty rate
Regression analysis
Related party transfer
Rent
Replacement value
Retail
Retained earnings
Rev. Rul. 59-60
Risk premium
Royalty

Back to top

S

S Corporation
Sec. 2036
Sec. 2053
Securities fraud or litigation
Separation agreement
Shareholder oppression
Small stock premium
Standard of value
State taxation
Statutory fair value
Stock options
Subsequent event

T

Tax Effect
Tort
Trademark
Trucking

U

Unifom standards of appraisal practice
Unregistered stock
USPAP
Utilities

V

Valuing law firms

W

Winstar

Back to top