The value of a workforce – Appraisal of human capital often necessary, complex
Abstract: The rough economy has brought an uptick in the number of layoffs and furloughs. And when such events occur, the estimated value of the affected workforce can change. Thus, appraisals of this nature are becoming more and more prevalent. There are a variety of specific reasons to obtain a workforce appraisal, including when pricing and structuring a business sale or merger or for determining income and property taxes. And there are three basic valuation approaches that might be used.