Appraisal Institute

Value of Going Concern

From the Lum Library

Articles: View Citations & Full Text

  • Atherton, Edward B. “The 120,000-mile valuation problem.” The Appraisal Journal (July 1978): 340-372.
  • Bateman, Ronald H. “Appraising the Going Concern.” The Appraisal Journal (October 1971): 526-534.
  • Behrens, Richard J. “Valuation and Equity Real Estate Investment Trust.” The Appraisal Journal (January 1994): 150-152.
  • Benson, Martin E. “Real Estate and Business Value: A New Perspective.” The Appraisal Journal (April 1999): 206-212.
  • Bergsman, Steve.  "B&B&B: Bed and Breakfast and Beyond."  Valuation (Fourth Quarter 2013):18-21.
  • Elliott, Peter, and Richard Reed. “The Valuation of Fast-Food Outlets: Analysis, Methodology, and Reliability.” The Appraisal Journal (October 1999): 359-369.
  • Fisher, Jeffrey D. “Should You Concern Yourself with Going Concern?” Valuation Insights & Perspectives (First Quarter 1998): 9-11.
  • Gimmy, Arthur E. and William Condon.  "The Business of Show Business Act II: Appraising the Movie Theater."  The Appraisal Journal (Spring 2013): 112-128.
  • Greer, Willis R., Jr., and Thomas J. Buono. “Going Concern Valuations.” The Appraisal Journal (October 1981): 587-594.
  • Hartmann, Robert W. “Valuation for Loans on Restaurants.” The Appraisal Journal (October 1996): 406-415.
  • Hunsperger, Wayne L., Amy McGuire, and Ron Throupe. "Transit Corridor Valuation: Issues and Methods." The Appraisal Journal (Summer 2012): 235-247.
  • McCormack, William J. “Justice for All?” The Appraisal Journal (January 1975): 72-79.
  • Mobley, T. Alvin. “Defining and Allocating Going-Concern Value Components.” The Appraisal Journal (October 1997): 323-330.
  • Martin, Robert S. and Scott D. Nafe. “Segregating Real Estate Value from Nonrealty Value in Shopping Centers.” The Appraisal Journal (January 1996): 1-13.
  • Paulsen, Jon, and Sherman Sherman. “The Problem of Going Concern Value: The Relationship Between Cost and Income Approach.” The Real Estate Appraiser & Analyst (September/October 1979): 16-18.
  • Rabianski, Joseph S. “Going-Concern Value, Market Value, and Intangible Value.” The Appraisal Journal (April 1996): 183-194.
  • Ross, Franz H., and Adam A. Alessi, “Using TEEM-Work to Extend Your Reach on the Real Estate/Business Value Continuum.” The Appraisal Journal (Summer 2011): 229-240.
  • Schmidt, Richard M. “Valuing the Assets of a Manufacturing Company.” The Appraisal Journal (April 1997): 120-123.
  • Smally, Steven P. "Measuring the Convenience of Gas Stations." The Appraisal Journal (October 1999): 339-344.
  • Wolverton, Marvin L., Lennhoff, David C., Vernor, James D., and Richard Marchitelli. “Allocation of Business Assets into Tangible and Intangible Components: A New Lexicon.” The Appraisal Journal (January 2002): 46-52.

 

Books: View Citations & Excerpts

  • Bainbridge, Robert. Convenience Stores and Retail Fuel Properties: Essential Appraisal Issues, second edition. (Chicago: Appraisal Institute, 2007), 205-209, 246-261.
  • Baum, Erich, and Stephen Rushmore. Hotels and Motels – Valuation and Market Studies. (Chicago: Appraisal Institute, 2001), 359-364.
  • Lennhoff, David C. A Business Enterprise Value Anthology, second edition. (Chicago: Appraisal Institute, 2011), 3-9.
  • Tellatin, James K. The Appraisal of Nursing Facilities. (Chicago: Appraisal Institute, 2009), 37-48.
  • Vernor, James D., Michael F. Amundson, Jeffrey A. Johnson, and Joseph S. Rabianski. Shopping Center Appraisal and Analysis. (Chicago: Appraisal Institute, 2009), 247-249.
  • Webb, Dennis A. Valuing Undivided Interests in Real Property: Partnerships and Cotenancies (Chicago: Appraisal Institute, 2004), 65-77.
  • Stoops, Dwain, and Marvin L. Wolverton. The Valuation of Billboards. (Chicago: Appraisal Institute, 2006), 26-36.

AI Education Material

AI Guide Notes

AI YouTube Videos

AI Past President Leslie Sellers, MAI, SRA, discusses Going Concern

Internet Resource

If you have questions about any of these resources, please contact the Lum Library at (312) 335-4467 or ailibrary@appraisalinstitute.org.

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