VALUING THE LOSS OF BUSINESS GOODWILL

A new California law mandates compensation for business goodwill loss resulting from the taking of real estate. Based upon legal and historical precedent, the author clarifies the definition of goodwill for appraisal purposes and suggests practicable and defensible methods for valuation, including excess profits capitalization, market formulae, and cost to restore. /Author/

• Corporate Authors:

  American Institute of Real Estate Appraisers

  155 East Superior Street
  Chicago, IL  United States  60611
• Authors:
  • Desmond, G M
• Publication Date: 1977-4

Media Info

• Features: Tables;
• Pagination: p. 193-202
• Serial:
  • APPRAISAL JOURNAL
  • Volume: 45
  • Issue Number: 2

Subject/Index Terms

• TRT Terms: Appraisals; Costs; Legal factors; Markets; Profits; Real property
• Subject Areas: Finance; Highways; Law;

Filing Info

• Accession Number: 00157174
• Record Type: Publication
• Files: TRIS
• Created Date: Oct 29 1977 12:00AM