Acknowledgments

Several people were instrumental in preparing this book. Thank you Deanna Muraki of The Financial Valuation Group in Tampa, Florida, and Karen Warner of Valuation Products and Services, LLC in Ventnor City, New Jersey. You were great.

We would also like to thank Jim Alerding, CPA/ABV, ASA, CVA, of Clifton Gunderson in Indianapolis, Indiana, for helping with the case study, and all the co-authors of Financial Valuation: Applications and Models, Third Edition:

Mel H. Abraham, CPA/ABV, ASA, CVA

R. James Alerding, CPA/ABV/CFF, ASA, CVA

Neil J. Beaton, CPA/ABV, CFA, ASA

Marcie D. Bour, CPA/ABV, CVA, CFE, BVAL, CFFA

Stacy Preston Collins, CPA/ABV, CFF

Larry R. Cook, CPA/ABV/CFF, CBA

Don M. Drysdale, CPA/ABV, ASA

Robert E. Duffy, CPA/ABV, ASA, CFA

Edward J. Dupke, CPA/ABV/CFF, ASA

Jay E. Fishman, FASA

Chris Hamilton, CPA, CFE, CVA, DABFA

Thomas E. Hilton, MS, CPA/ABV/CFF, ASA, CVA

Steven D. Hyden, CPA/ABV, ASA

Gregory S. Koonsman, CFA

Mark G. Kucik, CPA, CVA, CM&AA

Eva M. Lang, CPA/ABV, ASA

Derald L. Lyons, MT, CPA, CVA

Harold G. Martin Jr., CPA/ABV/CFF, ASA, CFE

Edward F. Moran Jr., MBA, CVA, CBA, ABAR

Raymond E. Moran, ASA, MRICS

Patricia A. Perzel, CPA, CVA, CFFA, CFF

Shannon P. Pratt, CFA, FASA, ARM, MCBA, ABAR, CM&AA

Ronald L. Seigneur, CPA/ABV/CFF, ASA, CVA

Robin E. Taylor, CPA/ABV, CBA, CFE, CVA

Linda B. Trugman, CPA/ABV, ASA, MCBA, MBA

Samuel Y. Wessinger

Donald P. Wisehart, ASA, CPA/ABV/CFF, CVA, MST

Kevin R. Yeanoplos, CPA/ABV/CFF, ASA

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