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Forensic & Valuation Services Conference 2016

42 - Proper use of the MPEEM (Multi-Period Excess Earnings Method) and CAC (Contributory Asset Charge) Considerations

Nov 7, 2016 11:25am ‐ Nov 7, 2016 12:40pm

Standard: $49.00


The Appraisal Foundation selected Contributory Asset Charges (“CACs”) as the subject for its first Valuation Advisory for financial reporting because it was a topic with a great diversity in practice. CACs are a critical component in the proper application of the MPEEM. Attendees will learn how to:

  • Apply the MPEEM and compare its strengths and weaknesses
  • Explain the underlying rationale for the various types of contributory assets
  • Evaluate when the practical expedients for applying CACs are appropriate


  • Travis W. Harms, CFA, CPA, ABV, Senior Vice President, Mercer Capital
  • Gary Roland, CPA, ABV, CEIV, CFA, Managing Director - Office of Professional Practice, Kroll

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