Premium Essay

Pereire And Van Camp Method Case Study

Submitted By
Words 544
Pages 3
How can competent appraisers come to differing outcomes concerning business valuation? How does this impact the characterization of a business as community or separate property?

Pereire or Van Camp?

As Mr. Hanzich noted in his article, both methods have been widely used in the divorce courts to determine community assets that the couple has accumulated in the separate property business in the event of dissolution. It appears that they are meant to serve the same purposes, however, each method has different effects on the outcomes. Because how each method to evaluate the community asset in separate property business is formulated differently, each method is designed to benefit certain types of businesses more than the other.
The Pereire method weighs more on the personal effort and skills of the spouse that are attributable to the growth of the business. Therefore, the owner or the operator would likely have a more significant impact on small businesses and professional services where he/she may contribute to the business more directly. His/her contribution to the business can be more prominent and imperative in certain areas in the business operations, such as customer relations, corporate governance, marketing and sales effort, product development and/or technology implementation.
As a result, the Pereire method tends to be …show more content…
Rather, its growth is incidental to other factors, such as significant return on the capital investment, appreciation in the real estate value of business premises, intangible assets like trademarks and patents, new technology and innovation, company expansion, or upward trends in general economic condition, etc. Therefore, this method may be generally used to identify community assets in the business pertaining to larger corporations, manufacturing, construction industry, technology company,

Similar Documents

Premium Essay

Manajemen

...Management Revised Edition Peter F. Drucker with Joseph A. Maciariello Contents Introduction to the Revised Edition of Management: Tasks, Responsibilities, Practices Preface 1 2 3 Part I 4 5 6 7 Part II 8 9 10 11 Part III 12 Introduction: Management and Managers Defined Management as a Social Function and Liberal Art The Dimensions of Management Management’s New Realities Knowledge Is All New Demographics The Future of the Corporation and the Way Ahead Management’s New Paradigm Business Performance The Theory of the Business The Purpose and Objectives of a Business Making the Future Today Strategic Planning: The Entrepreneurial Skill Performance in Service Institutions Managing Service Institutions in the Society of Organizations vii xxiii 1 18 26 35 37 45 51 65 83 85 97 113 122 129 131 iv Contents 13 14 15 16 Part IV 17 18 19 Part V 20 21 What Successful and Performing Nonprofits Are Teaching Business The Accountable School Rethinking “Reinventing Government” Entrepreneurship in the Public-Service Institution Productive Work and Achieving Worker Making Work Productive and the Worker Achieving Managing the Work and Worker in Manual Work Managing the Work and Worker in Knowledge Work Social Impacts and Social Responsibilities Social Impacts and Social Responsibilities The New Pluralism: How to Balance the Special Purpose of the Institution with the Common Good The Manager’s Work and Jobs Why Managers? Design and Content of Managerial Jobs Developing...

Words: 243737 - Pages: 975

Free Essay

80 Days

...Around the World in 80 Days By Jules Verne Download free eBooks of classic literature, books and novels at Planet eBook. Subscribe to our free eBooks blog and email newsletter. CHAPTER I IN WHICH PHILEAS FOGG AND PASSEPARTOUT ACCEPT EACH OTHER, THE ONE AS MASTER, THE OTHER AS MAN M r. Phileas Fogg lived, in 1872, at No. 7, Saville Row, Burlington Gardens, the house in which Sheridan died in 1814. He was one of the most noticeable members of the Reform Club, though he seemed always to avoid attracting attention; an enigmatical personage, about whom little was known, except that he was a polished man of the world. People said that he resembled Byron—at least that his head was Byronic; but he was a bearded, tranquil Byron, who might live on a thousand years without growing old. Certainly an Englishman, it was more doubtful whether Phileas Fogg was a Londoner. He was never seen on ‘Change, nor at the Bank, nor in the counting-rooms of the  Around the World in 80 Days ‘City”; no ships ever came into London docks of which he was the owner; he had no public employment; he had never been entered at any of the Inns of Court, either at the Temple, or Lincoln’s Inn, or Gray’s Inn; nor had his voice ever resounded in the Court of Chancery, or in the Exchequer, or the Queen’s Bench, or the Ecclesiastical Courts. He certainly was not a manufacturer; nor was he a merchant or a gentleman farmer. His name was strange to the scientific and learned societies...

Words: 65314 - Pages: 262