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These operations have different treatments depending on the type of operation. Purchases and sales of tangible and intangible assets normally exclude liabilities, cash and receivables. In purchases and sales of shares, the buyer assumes all recorded and unrecorded credits and liabilities and there are usually guarantees for future liabilities. In merger operations, all parties assume all registered and unregistered credits and debits and, if there is a fair and equitable exchange of shares, there will be no taxation. These are some examples of operations where appraisers can help define values and which operations are most profitable….Read more

Biological asset is everything that is born, grows and dies. What is generated by them is considered agricultural product. The valuation considers the various characteristics of these assets, which may or may not be perennial, have cycles, require food or inputs, allow cuts or extraction and depend on climate, water and the environment. The economic method is the most used for valuation and the revenues, costs, expenses and risks involved in the operation are analyzed. It is important to point out that biological assets that we have control over production are subject to corporate accounting recognition, and biological assets found…Read more

They are deposits of minerals, fossils, gems and water existing in the interior or outcropping on the surface of the earth and have economic value. The best known deposits are gold, iron, oil, limestone and mineral water, but there are several other types of materials that form the deposits. The deposits valuation considers several factors, such as: geology, reserve (measured, indicated, inferred), legal authorization for the mining, environment, production capacity, useful life of exploration, production process, among others. The economic value of the deposit depends on gross and net revenues, cost production, operating expenses, taxes, profit and other relevant economic…Read more

Cannabis-producing companies rely on legal authorization to operate and market their products for medical or recreational use. In the US, the average growth in production and consumption is 16.4% per year and the market is estimated at 40 billion dollars. The “waves” of cannabis production and consumption are: (1) decriminalization; (2) medical adoption; (3) massive investments; (4) bubble burst, deflation and market saturation; (5) stratification, consolidation and market integration, similar to alcohol. The risks for this business are: legal restrictions, price reductions, excessive taxation and advertising limitation. The Cash Flow method must consider efficiency, profitability, production scale, costs, brand, distribution…Read more

Corresponds to companies’ value that in the long term (over 20 years) have superior performance when compared to companies that in the short term (up to 5 years) may have superior performance, but also have periods of negative or below average performance, resulting in an average long-term performance lower than long-term companies. The results (profits/losses) that long-term companies delivered to their stakeholders over the years (20 years or more) is greater than the results (profits/losses) of short-term companies. This analysis is used to define the long-term value of companies, being widely used by institutional investors….Read more

We all know that parks, nature reserves, hospitals, cemeteries, businesses and other assets have value to the local community, but unless they are the owners, we rarely try to calculate that value. The social (economic) value generated by an asset from the perspective of users (population) can be defined as everything that promotes people’s well-being and/or improves the quality of life of the population. What is the (economic) value of this? What are the advantages of this? What is the cost of this? What’s the payoff from this? What is your opinion on this? We await your opinion….Read more

Asset management is an obligation for companies that seek to optimize their results and comply with legislation. Policies define guidelines and structures and are aligned with the company’s mission. Norms establish the rules for achieving desired goals. Procedures describe how to perform activities to achieve objectives. The set of these rules transfers the company’s mission to the operational level. Consult our professionals to improve the management of your company….Read more

The appraisal of pearls and diamonds is an extremely specialized task that follows international criteria and requires the experience of appraisers. Pearls are classified into four classes: color, surface, shape and diameter, and their individual characteristics are analyzed. Diamonds are classified by color (white, blue, yellow and brow) with several variations. The stone’s cut can enhance its brilliance and the jewelry’s design can enhance its value. These jewels are also valued for their rarity and history (to whom they belonged). Consult our experts on personal property valuation….Read more

A business asset is an asset that has a market value and belongs to a company. The business asset can be tangible or intangible, such as: cash, investments, raw materials, stock, buildings, land, machinery, equipment, vehicles, computers, brand, intellectual property, etc… . Business assets help companies generate revenue, and some are depreciated or depleted. These assets are valued using traditional asset valuation methods….Read more

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