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The valuation of a small, privately held business, often requires an appraiser to be a bit of a detective, finding those non-operating and discretionary expenses and incomes to adjust. This is a case study involving descriptions of areas where some of these adjustments may commonly be found.
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KC Conrad
MCBA, CMEA, ASA
American Business Appraisers
KC Conrad is a principal at American Business Appraisers, a firm specializing in business valuation and machinery and equipment appraisal services. Since 1994, he has performed valuation services for a variety of businesses and purposes. He has served as an expert witness in litigation matters, spoken at various local and national venues, and had numerous articles published regarding business valuation issues.