Index

A

ABC lease

Acceleration clause

Accredited investor

Accrual basis

Acquirer

Add-on acquisition

Adjusted equity

Adjusted indicated value

Adjustments

discounts. See Discounts

discretionary owner expenses

net asset value

owner's compensation

premiums. See Premiums.

Advance rates

Affirmative covenant

Agency theory

Agent

Airball

All-in cost

Allocation

American Institute of Certified Public Accountants (AICPA)

American Society of Appraisers (ASA)

American Stock Exchange (AMEX)

Amortization

Angel investors

Annual exclusion gifts

Antidilution rights

Applicable federal rate (AFR). See IRS published interest rate

Appraisal approach

Appraisal date, See Valuation date

Appraisal method

Appraisal process

Appraisal remedy

Appraisal standards

Appraisal Twister

Arbitrage

Arbitration

Arm's length price

Articles of incorporation

ASC

ASC

ASC

Asset approach

Asset eligibility

Asset subworld

Asset-based lender

Asset-based lending

Asymmetric information

At will employment

Auctions

Audit fees

Audited financial statements

Authority

Availability

B

Balloon payment

Bank lessors

Bankruptcy value

Bargain purchase

Basis point

Bazaar

Before and after method

Bell v. Kirby Lumber Corp.

Benefit stream

Best efforts sale

Beta

Bizcomps

Black-Scholes option-pricing model

Blocked account

Blue sky laws

Bontis, Nick

Book value

Borrowing base certificate

Borrowing base

Boot collateral

Break-even

Bridge financing

Buildup method

Bulletin board

Business & industry loans

Business broker

Business cycle

Business interruption ...

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