goodwill in business valuation

Liquor License Quotas and SBA 7(a) Lending — Navigating the Disconnect Between Market Value and Going Concern Appraisals

~ Certified Business Appraiser

In states with liquor license quotas, the market value of a liquor license can significantly exceed the operating cash flow of the business holding it, creating a valuation challenge for SBA 7(a) loans. These loans prioritize the business as a going concern, focusing on cash flow rather than intangible asset premiums, often leading to a … Continue reading Liquor License Quotas and SBA 7(a) Lending — Navigating the Disconnect Between Market Value and Going Concern Appraisals

Discount Statistics of Closed-End Funds Update for the 1st Quarter 2018

~ Lisa Burkey

This article will update the Highland Global study, “Discount Statistics of Closed-end Funds,” (originally published in November 2005 and updated quarterly) for data relating to the first quarter of 2018. The original article with more details regarding discount statistics of closed-end funds is available at http://www.HighlandGlobal.com. Historic releases of our research can be accessed from … Continue reading Discount Statistics of Closed-End Funds Update for the 1st Quarter 2018

Discount Statistics of Closed-End Funds Update for the 4th Quarter 2017

~ Certified Business Appraiser

This article will update the Highland Global study, “Discount Statistics of Closed-end Funds,” (originally published in November 2005 and updated quarterly) for data relating to the fourth quarter of 2017. The original article with more details regarding discount statistics of closed-end funds is available at http://www.HighlandGlobal.com. Historic releases of our research can be accessed from … Continue reading Discount Statistics of Closed-End Funds Update for the 4th Quarter 2017

Discount Statistics of Closed-End Funds Update For The 3rd Quarter 2017

~ Certified Business Appraiser

This article will update the Highland Global study, “Discount Statistics of Closed-end Funds,” (originally published in November 2005 and updated quarterly) for data relating to the third quarter of 2017. The original article with more details regarding discount statistics of closed-end funds is available at http://www.HighlandGlobal.com. Historic releases of our research can be accessed from … Continue reading Discount Statistics of Closed-End Funds Update For The 3rd Quarter 2017

Discount Statistics of Cloded-End Funds Update For The 2nd Quarter 2017

~ Certified Business Appraiser

This article will update the Highland Global study, “Discount Statistics of Closed-end Funds,” (originally published in November 2005 and updated quarterly) for data relating to the second quarter of 2017. The original article with more details regarding discount statistics of closed-end funds is available at http://www.HighlandGlobal.com. Historic releases of our research can be accessed from … Continue reading Discount Statistics of Cloded-End Funds Update For The 2nd Quarter 2017

Discount Statistics Of Closed-End Funds Update For The 1st Quarter 2017

~ Certified Business Appraiser

This article will update the Highland Global study, “Discount Statistics of Closed-end Funds,” (originally published in November 2005 and updated quarterly) for data relating to the first quarter of 2017. The original article with more details regarding discount statistics of closed-end funds is available at http://www.HighlandGlobal.com. Historic releases of our research can be accessed from … Continue reading Discount Statistics Of Closed-End Funds Update For The 1st Quarter 2017

Discount Statististics of Closed-End Funds Update for the 4th Quarter 2016

~ Certified Business Appraiser

This article will update the Highland Global study, “Discount Statistics of Closed-end Funds,” (originally published in November 2005 and updated quarterly) for data relating to the fourth quarter of 2016.  The original article with more details regarding discount statistics of closed-end funds is available at http://www.HighlandGlobal.com.  Historic releases of our research can be accessed from … Continue reading Discount Statististics of Closed-End Funds Update for the 4th Quarter 2016