Archive 2010-24: Fair Value: Customer Relationships




Archive Webinar 2010-24:The Fair Value: Valuation of Customer Relationships, Technology, and Non-Compete Agreements

presented by
Darren S. Cordier, CFA
Steven D. Hyden CPA/ABV, ASA

Webinar 24 Original Broadcast Date: April 8, 2010

This webinar is a can’t miss session for anyone working on a fair value engagement. Our two experienced panelists will cover the key issues in these pivotal areas as well as discussing how to prevent double counting of cash flows and exposing the hot points in audit reviews. The session will feature “how-to” examples of the valuation of these assets, and alternative valuation methodologies will be discussed. There will also be an update on the status of the Appraisal Foundation’s Working Group on “Identification of Contributory Asset Charges and Calculation of Economic Rents.”

Learning Objectives:

  • Participants will learn common valuation methods in valuing customer relationships, technology, and non-compete agreements
  • Participants will examine interactions between the methods and how to select the best valuation method

Webinar Outline:

  • Shared Principles
    • Discount Rates
    • Forecast Analysis
    • Disaggregating Forecast Components
    • Avoiding Double Counting
  • Valuing Customer Relationships
    • Identifying the Asset
    • Valuation Methods
    • Supporting Key Assumptions
    • Example using Multi-Period Excess Earnings
  • Technology
    • Developed Technology
    • In-Process Research and Development
    • Valuation Methods
    • Example using a Cost to Recreate Method
  • Non-Compete Agreements
    • Valuation Methods
    • Determining Inputs
    • When is there value?
    • Example Using With and Without Method

Additional discussion points:

  • How to prevent double counting cash flows?
  • Use of the Tax Amortization Benefit
  • Logic checks in analyzing intangibles
  • Hot points in audit reviews

Included in this downloadable package are:

  • Audio/Video file
  • Webinar transcript
  • Webinar slides
  • Original Webinar handouts

The archived webinar package is an Adobe Presenter PDF file that allows you to view the video of the webinar with the synced audio so that you see the presentation just as it was presented “live.” The Presenter format also allows for easy navigation through the webinar so you can quickly go to a specific section in the presentation. The handout materials are included in the file. To view the Webinar Presenter file, you must have Adobe Reader software version 9 or higher. You can download the free current version of Adobe Reader at Please note that CPE is only available for live webinar broadcasts.

Additional information

Weight 0.00 oz