Business Valuation


     A business valuation is a procedure to establish value for an entire or partial interest in a closely held business or professional practice. It takes into a account both quantitative and qualitative factors associated with the specific business being valued. It also includes factors which are tangible and those which are intangible.

     Businesses are valued for many different purposes. Some of the reasons to value a business are:

  • Sales and Divestitures
  • Gift Taxes
  • Estate Panning and Taxation
  • Buy-Self Agreements
  • Mergers and Acquisitions
  • Capital Infusions
  • Litigation
  • Shareholder Transactions
  • Bankruptcy
  • Collateral Valuations
  • Eminent Domain
  • Purchase Price Allocations
  • Divorce

Business Valuation Information Checklist
 Financial Statements
 Federal Tax Returns
 Business Plan
 Marketing Plan
 Recent Financial Projections
 Cash Disbursements Journals
 Detail General Ledger
 Aged Listing of A/R
 Aged Listing of A/P
 Recent Inventory Listings
 Inventory Appraisal Report
 Machinery and Equipment:
  Appraisals 
  Lease Agreements
 Property and Building  
 Agreements
 Stock Agreements - Principals
 Union Contracts
 Bank and Borrowing 
 Agreements
 Payroll Records and 
  Employee Lists
 Organizational Chart
 Pension and Retirement
 Records
 Corporate Minutes
 Shareholder Transactions
 Agreed Assumptions
 Casually Insurance Policies
 Key Man Life Insurance
 Policies
 Major Competitors
 Environmental Laws and
 Permits

 
For more information, please contact: Pam Lanier at planier@jcccpa.com


New Page 1
 125 West Mulberry Street
 Lancaster, Ohio 43130
 740-653-9581 telephone
 800-562-7186 toll free
 740-653-0983 fax

4010 Main Street
 Hilliard, Ohio 43026
 614-876-6993 telephone
 614-876-6899 fax


© 2008 Jones, Cochenour & Co. All rights reserved
Privacy Policy / Disclaimer