Article from Valuation Strategies, 2011. Print copy is housed in the IAAO library collection. Copies may be requested through the LibraryLink catalog by selecting "Request" on the item entry.
Abstract:
Describes how buyers and sellers of going concern properties should complete partitioned valuations at the beginning of the transaction. Examines three case studies: a hotel, a portfolio of data centers, and a resort. "The failure to allocate value components of a going concern purchase price generates significant risk for buyers and sellers, and denies buyers the opportunity to lawfully avoid some tax."