Software –valuation of a software platform used in developing virtual worlds for financial reporting. We had to analyze the markets that were relevant to the IP, such as on-line gaming, community awareness (public service messages), and education (K-5th grade). Value derived from Monte Carlo simulation based upon an array of reasonable rates of return.
Right of Publicity – aka persona valuation performed for world renowned sports figure. Purpose was to establish a basis for gifting future right of publicity. Gifting to heirs was actually completed prior to the death of the individual.
Film Equipment Rental – film production firm with very large inventory of cameras and related accessories was approached by buyer. The Mentor Group appraised the inventory and performed a business valuation. The reports formed the basis for negotiating the sale and allocating the purchase price.
Cost Segregation – medical clinic complex was purchased for $20 million. TMG performed a cost segregation study, which identified 28% of the improvement cost as tangible personal property. The result was a present value of tax savings from added depreciation in excess of $1.2 million.