Practice evaluation and sale transactions: preserving value through economic turmoil. (Special Issue: Practice management.)

Tumblin D. L.

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Practice evaluation and sale transactions: preserving value through economic turmoil. (Special Issue: Practice management.)

机译：实践评估和销售交易：通过经济动荡保持价值。（特刊：实践管理。）

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There are several options to value a veterinary practice (market approach, asset approach, and income approach) and several methods within these approaches. Examples of an income-based approach include excess earnings, discounted future returns, and single period capitalization of earnings. A qualified valuator will use his or her professional opinion and experience to determine the most appropriate method for one's practice situation. This article outlines the excess earnings method for which where the principal components of value are net assets and goodwill.

机译：有几种方法可以评估兽医实践（市场方法，资产方法和收入方法），以及这些方法中的几种方法。基于收入的方法的示例包括超额收益，未来收益折现和收益的单期资本化。合格的评估师将使用他或她的专业意见和经验来确定最适合自己实际情况的方法。本文概述了超额收益法，其价值的主要组成部分是净资产和商誉。

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《The Veterinary Clinics of North America. Equine Practice》 |2009年第3期|共9页
作者
Tumblin D. L.;
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正文语种 eng
中图分类动物医学（兽医学）;
关键词
evaluation; income; methodology; techniques; veterinary practice; horses; USA;

机译：评价;收入;方法;技术;兽医;马;美国;

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Practice evaluation and sale transactions: preserving value through economic turmoil. (Special Issue: Practice management.)

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