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National Healthcare Industry Conference 2014 - Virtual

Death Knell for the Cost Approach: The AICPA White Paper

Nov 7, 2014 11:20am ‐ Nov 7, 2014 12:10pm


The AICPA's recent white paper about the cost approach for valuing intangible assets has reignited the controversy over physician practice appraisals. This session will analyze the white paper's discussion of economic obsolescence, calling into question the practice of solely using replacement cost to value
practice intangible assets.

  • Participants will learn the framework of replacement cost less obsolescence as the basis for value under the cost approach.
  • Participants will gain an understanding of how to apply the cost approach framework correctly to valuing physician practice assets.
  • Participants will be able to determine key economic factors that increase the economic obsolescence of assets in physician practices.


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