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The Butler Pinkerton Calculator: An Update - BVMarketData

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Practical Advice<br />

• This is clearly a great addition to what we<br />

have done in the past. We used to use<br />

Cost of Capital Quarterly to get an idea of<br />

the cost of equity by SIC code. We would<br />

adjust from there. Now, instead of using<br />

the entire industry, we can choose<br />

better guideline data as a starting point.<br />

– Gary Trugman, CPA/ABV, MCBA,<br />

ASA<br />

14

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