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Showing 17–23 of 23 results
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How to manage a business in uncertain times
April / May 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: In today’s uncertain economy, it may be tempting to postpone major business decisions. But doing so can lead a business into a downward spiral. This article explains why, and offers six guidelines for moving forward. A sidebar offers examples of companies that were founded or that introduced successful products during difficult economic times.
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Who’s looking at impairment?
October / November 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: When the Financial Accounting Standards Board relaxed its annual impairment testing requirements, some private firms mistakenly thought they were no longer required to test or report impairment. Not true. Impairment testing is alive and well. And many more borrowers could face impairment losses as the economy continues to limp along. This article describes the quantitative testing that’s required and the qualitative pretesting that’s allowed, and lists several factors to consider when deciding whether to formally test for impairment. A sidebar notes the impact of write-offs on financial statements.
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Changing of the guard
August / September 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: When a borrower hands over the reins of a family business to another owner, it’s important to judge whether that change will be good or bad for loan repayment. Plus, lenders who stay atop ownership changes may be rewarded with new lending opportunities. This article discusses how to assess the company’s management strength, and the importance of looking at a sale’s structure and funding, including the possible use of ESOPs. A sidebar addresses formal contingency plans in the event of a sudden business disruption.
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What’s their secret? – Why some practices thrive and others don’t
Summer 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: Top-performing physician practices don’t achieve their success by accident. Outstanding results are the product of regularly measuring financial and other practice performance and taking action to continually improve. Important areas to focus on include charges and collections; patient flow; referral sources; fee schedules; salaries and benefits; and gross collection percentages per payor.
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It’s complicated – Goodwill in divorce proceedings provokes much conflict
Spring 2010
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: When a divorce includes a private business interest, expect a fight. Value is in the eye of the beholder, and valuation discrepancies are most common when a business has intangible assets. It’s not uncommon for judges to look to other jurisdictions for guidance. This article looks at how business value can be broken down into two pieces; how U.S. courts divide goodwill three different ways; and how many jurisdictions break down intangible value into two pieces. A sidebar discusses a Kentucky Supreme Court decision to include enterprise goodwill, but exclude personal goodwill, from marital estates.
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The manufacturers’ deduction: Not just for manufacturers
Year End 2008
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: In 2004 lawmakers added Section 199 to the tax code, creating a tax deduction for all U.S. businesses that engage in qualified domestic production activities, whether they export or not. Although the manufacturers’ deduction is often associated with large manufacturers, it’s available to companies of all sizes. And it’s not limited to manufacturers, either. This article explains who’s eligible for the deduction and how it’s calculated. A sidebar discusses how small companies, including sole proprietors, can also take advantage of the deduction.
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Does your business measure up? Benchmarking financial performance
April / May 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: Benchmarking — or comparing a company’s financials to those of industry peers and its own historical performance — can help business sellers determine value and achieve a fair sale price, and may give buyers insight into the future profitability of a potential acquisition. This article explains which data is most important to potential acquirers and how sellers can prepare it to give the clearest picture of the business. It also provides a list of benchmarking data sources.