Selection of Capitalization Rates—Revisited

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Many years ago, Shannon Pratt and James Schilt were discussing the problems with determining appropriate risk rates for the valuation of very small businesses with very poor financials. The chart included in this article is what they came up with.

James H. Schilt

ASA, CFA

James H. Schilt, ASA, CFA, was a charter member of ASA's Business Valuation Committee and has served as editor of Business Valuation News/Review since its inception in 1982. An independent business appraiser in San Francisco, California, Mr. Schilt received his BA in Economics from Stanford University and did graduate work at Cambridge University.

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