Jay B. Abrams, CPA, MBA "Cash Flow: A Mathematical Derivation©" (Vol. 1, Issue 1, March 1994) Subjects referenced include forecast cash flows; mathematical derivation; balance sheets; income statement; supplementary financial data; Direct entries to the capital account; Capital Expenditures; Gain on Sale of Fixed Assets; The Cash Sales Price of Fixed Assets Sold; Sale of Capital Stock; Purchases of Treasury Stock; change in cash;   Net Income; Change in Other Assets; Change in the Net Book Value of Fixed Assets; Change in Current and Long Term Debt; Direct Entries to the Capital Account; effects of sales; retirements of fixed assets.

Michele E. Slinkard, MS, CIH, CSP and Richard M. Slinkard, MS, CIH, CSP "Determination of Environmental Contamination of Real Property" (Vol. 1, Issue 1, March 1994) Subjects referenced include reduce property values; litigation; environmental contamination; site assessments; environmental audits; soil;  surface water; ground water contamination; asbestos-containing building components;  lead-based paint; radon; storage tanks;  electrical equipment containing PCBs; drums of hazardous materials or waste; process tanks; piping; greenfield; abandoned industrial facility; Superfund site; Aliquippa, Pennsylvania; automotive services stations (leaking underground tanks, lead acid batteries, solvents, waste oils); dry cleaners (halogenated solvents); photographic shops (photo processing chemicals); nursery and landscaping operations (pesticides, herbicides, chemical fertilizers); smelters and foundries (heavy metals); healthcare facilities (medical wastes); laboratories (mercury, solvents, various chemicals); carcinogen; National Emissions Standard for Hazardous Air Pollutants (NESHAP); Environmental Protection Agency; attention deficit disorders; impaired hearing; reading and learning disabilities; delayed cognitive development; mental retardation; coma; death; Department of Housing and Urban Development (HUD); Lead-Based Paint: Interim Guidelines for Hazard Identification and Abatement in Public and Indian Housing (September 1990); XRF; National Voluntary Laboratory Accreditation Program (NVLAP); American Industrial Hygiene Association; geotechnical consultant; geologist; hydrogeologist; radium 226; lung cancer; alpha-track detectors; activated charcoal; passive electret monitors; Wetlands; Clean Water Act; U.S. Army Corps of Engineers; Comprehensive Environmental Response, Compensation and Liability Act (CERCLA); historical review of ownership; Phase I Environmental Site Assessment; Phase ll Environmental Site Assessment; remediation; risk assessment; Resource Conservation and Recovery Act, and Toxic Substances Control Act; Occupational Safety and Health Administration; qualified environmental consultant; Professional Engineers; Certified Industrial Hygienists; Certified Safety Professionals; Professional Geologists.

Lester Barenbaum, Ph.D. Walter Shubert, Ph.D. "Determining the Required Rate of Return for preferred Stock of a Closely Held Firm" (Vol. 41, Issue 1, June 1997) Subjects referenced include preferred stock; Revenue ruling 83-120; rate of return.

Jay B. Abrams, ASA, CPA, M.B.A.  "ESOPs: Measuring and Apportioning Dilution"  (Vol. 41, Issue 1, June 1997)  Subjects referenced include ESOP; dilution of value.

Richard K. Ellsworth, ASA, PE, CFA "Estimating Appraisal Depreciation for Limited Market Property" (Vol. 1, Issue 1, March 1994) Subjects referenced include market transactions; nonexistent basis; universe of potential purchasers; depreciation; limited market assets; principle of substitution; special use; informational shortcomings; cost approach; tangible asset appraisal; original cost; acquisition date; corporate accounting records; replacement cost; useful service life; consumption of future cash flows; asset value; present value of expected future cash flows; projected life; uniform payment; life data mathematics; present value of probable future services; Life data analysis; asset population; actuarial study; survivor curve; life characteristics; Iowa curves; Edwin B. Kurtz; left-moded L curves; right-moded R curves; symmetrical-moded S curves; retirement frequency; Bulletin 125; Statistical Analysis of Industrial Property Retirements; origin moded 0 curve; remaining life; age-life approach; linear; curvilinear; mortality experience; Iowa L2 curve; present value of an annuity; time value of money; Robley Winfrey; Engineering Valuation and Depreciation; expectancy life factor; maintenance costs; reduced aesthetics; service factor; serviceability deterioration; functional obsolescence; loss of utility.

G. Michael Yovino-Young, ASA, MAI, SRA "Get Your Legal Instructions Straight" (Vol. 1, Issue 1, March 1994) Subjects referenced include California Appellate Court; eminent domain; San Diego County Water Authority v. John Mireiter, et al.; post-valuation date discoveries; legal date of valuation; admissibility of evidence; logical thinking; valuation reconsidered.

James G. Rabe, ASA, M.B.A., CFA, Robert J. Reilly, ASA, M.B.A., CPA, CFA, CMA "Healthcare Intangible Assets Valuation Approaches and Methods" (Vol. 41, Issue 1, June 1997) Subjects referenced include Healthcare industry; intangible assets; life analysis.

William H. Frazier, ASA "Indemnification for Business Appraisers" (Vol. 41, Issue 1, June 1997) Subjects referenced include appraiser liability; indemnification.

Richard K. Ellsworth, ASA, PE, CFA, John S. Ferguson, ASA, PE& "Interpretation of Life Analysis for Appraisal Purposes" (Vol. 41, Issue 1, June 1997) Subjects referenced include estimating life analysis.

Robert H. Paschall, ASA  "Measuring Functional Obsolescence at Manufacturing Plants" (Vol. 1, Issue 1, March 1994) Subjects referenced include functional obsolescence; manufacturing plants; unit operating costs; effective age; remaining profitable life; excess operating costs; awkward materials-handling system; inefficient plant layout; substandard wiring or plumbing; antiquated machinery; curable; technological obsolescence; units of production; Appraising Machinery and Equipment; Economic Obsolescence; replacement cost; reproduction cost; constant dollars; indexed; economic life; average service life; survivor curve; Dollar-Year Technique; discount rates.

Jon Paulsen, Ph.D.,ASA "Patent Damages in the Multi-Competitive Market" (Vol. 41, Issue 1, June 1997) Subjects referenced include technology infringement; patent damages.

Judy Belz-Treichel "Presentation on Nuclear Waste" (Vol. 1, Issue 1, March 1994) Subjects referenced include nuclear energy; nuclear waste; nuclear industry; public interest organizations; Yucca Mountain; Department of Energy; ratepayers of nuclear utilities; reactor storage; national deep geologic site; Great Basin; hydrology system; nuclear waste management system; public fear; sociological researchers; stigma associated with a nuclear waste; James Chalmers; above market risks; Goiania, Brazil; cesium chloride; Waste Isolation Pilot Project; primary evidence was a public op

John S. Ferguson, ASA  "Responses to "Analytical Problems with the Weibull Distribution""  (Vol. 42, Issue 1, June 1998)  Subjects referenced include Retirement data, survivor curve, probable life, Weibull distribution, linear regression, remaining life, depreciation rate, Gompertz-Makeham curves.

Gene Dilmore, ASA, MAI, SREA "The Three Approaches to Value" (Vol. 1, Issue 1, March 1994) Subjects referenced include Get Back to Basics; The Three Approaches to Value; Order; Chance; Beauty; negative techniques; Michelangelo's basic technique; the parts fit; rational institution; know how the market thinks; soft science; leave out; We look for the red dots; possibility of occurrence of various combinations of the numbers; probabilities; real-world likelihood; specific confidence levels; Quality Point Rating valuation technique; Dilmore, "Replacement Cost New: The Precision Problem," Appraisal Review Journal, Winter 1981; built-in error; Charles Sanders Peirce; sciences of measurement; probable error; certainty is a sure thing; Elegance is the ultimate choice criterion; most aesthetically satisfying solution; most probable solution; intuitive reactions; qualitative judgments; gut feelings; Socrates; continuous logic; interpolative reasoning; fuzzy logic; James A. Graaskamp; Generalized Allocation of Market Research Methods For Real Estate Asset Management.

Robert P. Schweihs, ASA, M.B.A, Robert F. Reilly, ASA, M.B.A. "The Use and Misuse of CAPM in the Income Capitalization Approach to Unitaery Property Valuation" (Vol. 41, Issue 1, June 1997) Subjects referenced include CAPM;discount rate; capitalization rate; ad valorem.

McCloud B. Hodges, Jr. "Three Approaches" (Vol. 1, Issue 1, March 1994) Subjects referenced include James A. Graaskamp; approach; James H. Burton's; Evolution of the Income Approach; Alfred Marshall; Arthur Mertzke; Real Estate Appraising; National Association of Real Estate Boards (NAREB); The Appraisal Journal; The Valuation of Property; James C. Bonbright; Frederick M. Babcock; Land Economics Series; checks; market in which the property would be sold; processes; correlating; reconciling; capital asset depreciation; 1929 stock market crash; Great Depression; David L. Montonna; judicial valuation; replacement cost; capitalized income; American Real Estate and Urban Economics Association (AREUFA); Byrl N. Boyce; sales comparison method; development cost method; outlawed; Fruitgrowers Express Co. v. City of Alexandria; Virginia Supreme Court; International Association of Assessing Officers IAAO); Appraisal Institute; Earl Pack Marshall; Marshall & Swift; Eighty Years of Change; Federal Housing Act of 1954; Federal Highway Act of 1956; Wendt; Richard U. Ratcliff; the most probable selling price; Dilmore; Appraisal Standards Board of The Appraisal Foundation; Uniform Standards of Professional Appraisal Practice (USPAP); Stanford Law and Policy Review; Doug Barnard; American Society of Appraisers; licensing/certification; Henry A. Babcock; Opinion of the College of Fellows of the American Society of Appraisers, on Definitions, Concepts and Principles of Appraisal Practice; Valuation; Investment Property; Marketable Noninvestment Property; Service Property; Joseph B. Hall; James E. Gibbons; Terrell Oetzel; owner value; value in use; The Ethics of Appraising; summation appraisal; J. Alvin Register; William N. Kinnard, Jr.; Sternnole; after-tax DCF valuation; multiple regression analysis; Ramapo.

Jon Paulsen, ASA "Valuation of Patent Infringement Damages" (Vol. 1, Issue 1, March 1994) Subjects referenced include infringemerit of a patent or trademark; lost profits; lost royalties; 35 USCS Sec. 284; Royalty Approach; lost cash flows; royalty rate; Enterprise Mfg. Co. v.
Shakespeare Co. and Panduit Corp. v. Stahlen Bros.; Georgia-Pacific v. U.S. Plywood Corp.; license agreements; adjustments; variable rate; profitability; profit margin; value in use; Consolidated Rubber Tire Co. v. Diamond Rubber Co.; Financial Model Method (FMM); intangible; PV of development costs; PV of royalty income; PV of Sales X royalty rate; Lost Profits Damage Analysis; infringing activity; gross profit; operating profit; W.H. Miner Inc. v. Peerless Equipment Co.; Triplex Safety Glass Co. v. Pittsburgh Plate Glass Co.; price pressure resulting from the competition; economize on labor and material costs; interest on damages.

Lawrence F. Sherman, Ph.D., ASA, IFAC "Valuation of Preferred Capital Stock For Business Enterprises"( Vol. 1, Issue 1, March 1994) Subjects referenced include closely held private corporations; preferred stock; securities; common stock; Revenue Ruling 59-60; estate and gift taxation; business valuation; Revenue Ruling 83-120; dividend rate; hedonic pricing model; going concern basis; Dewing; stockholder; bondholders; cumulative shares; noncumulative shares; liquidation preference; Dilution; voting; VanArsdell; Smith and Warner; Houston and Houston; Williams; Investment value; Quiqley; Lancasterian Model; Edmonds; Moody's Bond Record; Moody's Handbook; Standard and Poor's Stock Guide; ISL Daily Stock Guide; functional form; Halvorsen and Pollakowski; Box-Cox transformation; Zarembka; SHAZAM; statistics; Marketable Minority Interest Value; Controlling Interest Value; Nonmarketable Minority Interest; Linn and Pinegar; yield capitalization approach.

Thomas J. Milon, Jr., ASA, CFA, Robert F. Reilly, ASA, M.B.A. "Valuation of Tangible and Intangible Assets as Part of a Transfer Pricing Analysis" (Vol. 41, Issue 1, June 1997) Subjects referenced include intercorporate transfer price; tangible assets; intangible assets; transfer price analysis.

Robert F. Reilly, ASA, M.B.A. "Valuation Requirements for Charitable Contribution Deductions" (Vol. 41, Issue 1, June 1997) Subjects referenced include charitable contributions; IRS; Omnibus Budget Reconciliation Act.

Jay E. Fishman, ASA, CBA, M.A., M.B.A. Bonnie O'Rourke, ASA, M.B.A. "Whose Fair market Value Is It Anyway?" (Vol. 41, Issue 1, June 1997) Subjects referenced include marital dissolution; definition of value; fair market value.