The cost approach: An integral piece of the valuation puzzle

Description

Abstract: Numerous articles have been written about the nuances of the income and market approaches. But the cost approach can also be a viable valuation technique. The concept underlying the cost (or asset-based) approach is that the value of a business equals the difference between the values of its assets and liabilities. This article offers a closer look at how it works. Richard Scott Starling v. Teresa Ann Morehead Starling (Va. Ct. of Appeals, Record No. 0589-13-3, Sept. 10, 2013)