LEADER 05399nam 2200685 450 001 9910139298503321 005 20170810195302.0 010 $a1-119-20068-7 010 $a0-470-94936-8 035 $a(CKB)2560000000079076 035 $a(EBL)624424 035 $a(OCoLC)772844449 035 $a(SSID)ssj0000589521 035 $a(PQKBManifestationID)12231319 035 $a(PQKBTitleCode)TC0000589521 035 $a(PQKBWorkID)10657192 035 $a(PQKB)11670297 035 $a(MiAaPQ)EBC624424 035 $a(EXLCZ)992560000000079076 100 $a20160815h20112011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCost of capital in litigation $eapplications and examples /$fShannon P. Pratt, Roger J. Grabowski 205 $a4th ed. 210 1$aHoboken, New Jersey :$cWiley,$d2011. 210 4$dİ2011 215 $a1 online resource (336 p.) 225 0 $aWiley finance series Cost of capital in litigation 300 $aDescription based upon print version of record. 311 $a0-470-88094-5 320 $aIncludes bibliographical references and index. 327 $a""Cover""; ""Title Page""; ""Copyright""; ""Wiley Finance series""; ""Dedication""; ""About the Authors""; ""Foreword""; ""Preface""; ""Acknowledgments""; ""Notation System and Abbreviations Used in This Book""; ""Chapter 1 Cost of Capital Basics""; ""Introduction""; ""Components of a Capital Structure""; ""Characteristics of Cost of Capital""; ""Cost of Capital Equals the Discount Rate""; ""Net Cash Flow""; ""Discount Rate Is Not the Same as Capitalization Rate""; ""Cost of Capital Should Reflect the Risk of the Investment"" 327 $a""Chapter 2 Estimating the Cost of Equity Capital and the Overall Cost of Capital""""Introduction""; ""Estimating the Cost of Equity Capital by the Build-Up Method""; ""Estimating the Cost of Equity Capital by the Capital Asset Pricing Model""; ""Other Methods for Estimating the Cost of Equity Capital""; ""Overall (Weighted Average) Cost of Capital""; ""Chapter 3 Other Cost of Capital Considerations""; ""Introduction""; ""Standard of Value""; ""Handling Discounts for Lack of Marketability""; ""How the Cost of Capital Relates to the Excess Earnings Method of Valuation"" 327 $a""Adjusting the Discount Rate to Alternative Economic Income Measures""""Converting from After-Tax Rates to Pretax Rates""; ""Chapter 4 Cost of Capital in Estate and Gift Tax Matters""; ""Introduction""; ""Acceptance and Rejection of DCF""; ""Evaluation of Cash Flow Forecasts""; ""Equity Rate versus WACC""; ""Build-Up, CAPM, or Something Else?""; ""Cost of Equity""; ""Consistency of Data""; ""Courts Demand Supporting Detail""; ""Cost of Capital for a Regulated Company""; ""S Corporations""; ""Summary"" 327 $a""Chapter 5 Cost of Capital Considerations in Corporate Restructuring and Other Federal Tax Matters""""Introduction""; ""Legal Entity Valuations""; ""Intercompany Debt""; ""Worthless Stock""; ""Transfer Pricing Disputes""; ""Summary""; ""Chapter 6 Cost of Capital Included in Damage Calculations""; ""Introduction""; ""Why Discounting Is Necessary""; ""Is a Risk-free Discount Rate Appropriate?""; ""Cost of Capital Is the Appropriate Risk-Adjusted Discount Rate""; ""Tax Effects""; ""Common Errors in Discounting Lost Profits""; ""Exclusion of Expert Testimony""; ""Summary"" 327 $a""Chapter 7 Cost of Capital in Intellectual Property Disputes""""Introduction""; ""Categories of Intellectual Property Disputes""; ""Cost of Capital Issues in Intellectual Property Disputes""; ""Court Guidance Regarding Discount Rate Selection""; ""Other Considerations""; ""Summary""; ""Chapter 8 Cost of Capital in Bankruptcy""; ""Introduction""; ""Cost of Capital for Debt: Cram Down Interest Rates""; ""Cost of Capital for Assets""; ""Cost of Capital for a Business Enterprise""; ""Summary""; ""Chapter 9 Cost of Capital in Appraisal and Fairness Cases""; ""Introduction"" 327 $a""Discounted Cash Flow in Delaware Law"" 330 $aCost of Capital in Litigation addresses cost of capital issues in litigation and discusses major decisions, highlighting how to avoid errors that have often been made by experts. The book helps the attorney and valuation expert understand the decisions within the context of the theory of cost of capital and includes a chapter on cross-examining experts on cost of capital issues. Throughout, there are citation to relevant material and cross-reference to Cost of Capital: Applications and Examples, Fourth Edition. 606 $aCapital investments 606 $aCapital investments$xLaw and legislation$zUnited States 606 $aBusiness enterprises$xValuation 606 $aBusiness enterprises$xValuation$xLaw and legislation$zUnited States 608 $aElectronic books. 615 0$aCapital investments. 615 0$aCapital investments$xLaw and legislation 615 0$aBusiness enterprises$xValuation. 615 0$aBusiness enterprises$xValuation$xLaw and legislation 676 $a658.152 700 $aPratt$b Shannon P.$0116635 702 $aGrabowski$b Roger J. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139298503321 996 $aCost of capital in litigation$92099606 997 $aUNINA