Going Concern Valuation

<p>Our purpose in writing this book is multifaceted. First this book aims to present a clear understanding of going concern valuations at the same time resolving the current misrepresentations surrounding the issue.</p><p>Additionally this book offers a new set of rules readers can use to determine which property types qualify as going concern valuations and which do not. </p><p>This book presents an understanding that in performing a Going Concern Valuation of properties which are perceived to have a business component it may not be possible to segregate allocate or value the components individually. </p><p> For example when appraising the going concern value of a motel with occupancy of 75% it could be argued and possibly proven that there is a value that can be separated from the overall value or going concern value to the business component. On the other hand however appraising that same motel with only 40% occupancy presents a completely different set of circumstances that could easily draw completely opposite conclusions. It simply may be a lack of sufficient tools or data to argue and prove that the business component in fact has value separate from the real estate. To do so with authority is tantamount to ignorance or arrogance. </p>