Xin lưu ý rằng các bảng xếp hạng phản ánh "dịch vụ" và "doanh nghiệp căng thẳng tài sản", tương ứng. Đối với mục đích của cuộc biểu tình, cả hai doanh nghiệp được cho là có "giá trị" bằng. | Rule-of-Thumb Estimates 83 At times I am confused by the plethora of rules I ve seen quoted. From Boston to Chicago to Los Angeles there seems to be inconsistency and when you add rural utterances another rule crops up. However from a broad perspective the pattern seems to evolve as value equals the fair market value FMV of hard assets excluding real property holdings plus 20 to 40 of gross revenues or 50 to 100 of doctor s earnings salary . Thus in our case rule-of-thumb value might be forecast as follows. Let s use 30 of revenues plus FMV of assets 362 957 30 108 887 plus 77 073 or estimated value of 185 960 Or let s use 85 of available cash flow plus FMV of assets 139 053 85 118 195 plus 77 073 or estimated value of 195 268 If we used the high ranges in each of these rule-of-thumb forecasts we would show products of 222 255 and 216 126. Results Book Value Method from balance sheet Hybrid capitalization Method Excess Earnings Method Rule-of-Thumb Method average of high ranges 77 073 233 216 251 592 219 191 In my opinion the value of this dental practice on the date of appraisal was TWO HUNDRED FIFTY THOUSAND and No 100 250 Some Rule-of-Thumb Guidelines for Other Professional Practices Real property that might be also sold is not included in these ratios to value. Law Firms Since legal ethics prohibit revealing actual client information law practices may be prevented from selling more than their net asset values. However it is not uncommon for departing practitioners to merge some of these confidences with clients and new attorneys entering the scene. In so doing split-fee arrangements are traditionally made when clients consent to use the new practitioner. However my experience has been that a good many 84 Professional-Practice Valuation clients will be more apt to find another legal firm to represent them when their previous attorney chooses to leave his or her firm. Beyond appraisal of hard assets excluding client records I have never encountered .
