Building Value

Building Value is a quarterly newsletter that focuses on business valuation issues facing business owners and the professionals who advise them.

For more information on the information you read within, please contact:

Mark B. Bober, CPA/ABV, CFF, CFE

2016 Issues

Building Value, Spring 2016, Volume XVI – Issue I

  • Providing Testimony: What to Watch For and Watch OUT For
    Many engagements require us to testify in support of our conclusion of value, calculated value, or computation of damages. Testimony is often one of the most important parts of our function in a case and an excellent presentation by an expert is often helpful to the trier of fact in reaching a decision in the case. Here are some tips for before and dur¬ing the trial that may help you prepare and be the effective witness you want to be, and the counsel on your side wants you to be.

  • The 10 Most Common Business Valuation Mistakes
    While everyone wants to believes that the business valuation being performed is perfect, there are times when the information is not always the most accurate. This article is an observation of ten of the most common mistakes made during the business valuation process.


2015 Issues

Building Value, Winter 2015, Volume XIII – Issue II

  • Common Sense Issues in the Cost of Capital
  • Business Valuation Considerations in Ownership Buy-Sell Agreements

Building Value, Spring 2015, Volume XIII – Issue I

  • Trending Topics In Healthcare Valuation
  • Estate of Natale Giustina

 2014 Issues 

Building Value, Winter 2014, Volume XII – Issue IV

  • A Tangled Web: Problems Arise when Appellate Court Awards ‘Equalization Payment’
  • Valuing Contract Earn-Out Provisions


Building Value, Fall 2014, Volume XII – Issue III

  • Reaching a Conclusion of Value: Reflections on the Use of Market Data
  • Capital Structure of Private Firms


Building Value, Summer 2014, Volume XII – Issue II

  • Direct and Indirect Patent Infringement: Damages Issues and Licensing
  • Current Issues:  Private Equity and Hedge Funds


Building Value, Spring 2014, Volume XII – Issue I

  • Shareholder / Member Agreement’s Influence on Value:  Should We Be Bound by Them?
  • Estate of Helen P. Richmond V. Commissioner



2013 IssuesBuilding Value, Winter 2013, Volume XI – Issue IV

  • Long Term Growth:  Have the Facts Changed?
  • Growth in a Vacuum:  Maximizing Value in a Depressed Economy


Building Value, Fall 2013, Volume XI – Issue III

  • The Changing Face of Private Equity
  • Quality Assurance in Business Appraisal


Building Value, Summer 2013, Volume XI – Issue II

  • Personal Goodwill in Divorce
  • Mountanos V. Commissioner


Building Value, Spring 2013, Volume XI – Issue I

  • Synergy and Fair Market Value: Are they mutually exclusive?
  • Advocacy vs. Objectivity
  • Estate of James A. Elkins, Jr., V. Commissioner


Previous Editions:

Building Value, Winter 2012, Volume X - Issue IV 
Building Value, Fall 2012, Volume X - Issue III
Building Value, Summer 2012, Volume X - Issue II
Building Value, Spring 2012, Volume X - Issue I