Reconciling the Indicated Values

David M. Bishop, ASA, CBA is the president of American Business Appraisers, Inc. located in Portland, Oregon. Mr. Bishop serves on various committees of both The Institute of Business Appraisers and the American Society of Appraisers, and was one of the authors of the AICPA's Business Valuation CEA Series, Session Four, The Income Approach and the Asset-Based Approach to Business Valuation.