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78. The value of operations should be adjusted by mid-year discounting because present value calculations assume that all cash flows occur at the beginning of the year.

79. All assets and liabilities whose cash flows are not included in the Discounted Cash Flow value of operations must be separately valued and added to or subtracted from the Discounted Cash Flow valuation. This is true for both on and off balance sheet assets and liabilities.

80. Enterprise Value = PV of expected cash flows during the explicit forecast period plus PV of cash flow after the explicit forecast period.

81. The foundation for the Precedent Transaction Model is built on the premise that similar companies provide a highly relevant reference point for valuing a given target due to the fact that they share key business and financial characteristics, performance drivers, and risks.

82. Multiples are of limited importance as long as the valuator has produced their Discounted Cash Flow analysis.

83. Customers and end markets are two important factors that help to refine the identification of best comparable companies.

84. When analyzing the Spread, the valuator includes firms with outlying values because they are part of the industry.