Most business valuation assignments call for a conclusion of value. However, there may be times when a calculation of value can be a quicker, more cost-effective solution. Value conclusions When providing conclusions of value, valuators consider all approaches and procedures they deem appropriate for the circumstances. The valuation takes into account applicable valuation practices and standards, as well as any relevant legal precedents. The result may be presented as a single amount or a range of values. This level of service generally produces a comprehensive, reliable estimate of how much a business is worth in today’s marketplace. When providing a conclusion of value, the valuator customarily issues a comprehensive written report. So value conclusions take significant time to complete, and they’re generally more expensive than calculations. Value calculations A calculation...