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