Under the AA's defined formula, the taxpayers' sons and the GST trusts received interests valued
at $6,910,933; Symphony and CFT received interests valued
at $134,000 and $324,345, respectively.
Company B made the presumption that individualized, customized documentation templates are highly valued
by all anesthesia groups, including those of the hospital in our example.
A discount for lack of marketability often is applied when the initial value is derived from comparison to marketable interests, such as publicly-traded stock, when the portion you want valued
is not publicly-traded.
Back in our office, we did some digging and found out that Project Pachyderm's two-year contract was valued
at $600 million.
For example, certain research and development costs that meet the definition of an asset in CON 6--but are currently not recognized as assets pursuant to FASB statements 141 and 142--are to be valued
The derivative security is valued
based on these asset prices by recursively working back through the model from the derivative's final maturity.
Under certain circumstances, intangibles assets must be valued
for both financial accounting purposes and income tax purposes.
The judge said the excess rents should not be ignored, as Levy did, but instead valued
to account for the purchaser's risk that they may not continue past the lease term.
An at-the-money option with similar terms would have been valued
for disclosure purposes at 25.
Further, a disregarded entity's interest in another partnership (other than the one for which the net value is being determined) is included as an asset to be valued
for the purpose of the net value calculation.
Raise the subject of employee stock options (ESOs) to a group of financial executives, and you're likely to stir strong opinions: "They can't be valued
Intrinsic values are "things" valued
for their own sake.
He called the appraiser and asked: "You valued
the property at $25 million and all we can get is $15 million.
Two important intangible assets were also identified and valued
in the process.
Under a fair market value standard, a 10% interest in a company valued
at $100 might be worth $5 because of discounts for lack of Control and lack of ready marketability.