Analysis and Appraisal of Customer Relationships in Professional Practice Valuations

Robert P. Schweihs, ASA, is a managing director of Willamette Management Associates in Chicago, Illinois. Mr. Schweihs is an accredited senior appraiser of the American Society of Appraisers.

Michael J. Mard is the President of the Financial Valuation Group in Tampa, Florida. Mr. Mardis an accredited senior appraiser of the American Society of Appraisers.