title: Contemporary issues of veterinary practice valuation and sale transactions.
abstract: This article comprises discussions on practices with little or no salable value, the determination and measurement of the value of a veterinary practice, the evolution of the small animal practice marketplace, the costs of selling a portion of a practice, lack of marketability discount, and C corporation issues.
authors.affiliation: Simmons and Associates Mid-Atlantic, 240 Miller Lane, Boalsburg, PA 16827, USA. lmccormick@tmccg.com
authors.forename: Larry F
authors.initials: LF
authors.lastname: McCormick
authors.forename: Thomas
authors.initials: T
authors.lastname: McFerson
authors.forename: Lorraine Monheiser
authors.initials: LM
authors.lastname: List
mesh_terms: D000818:Animals; D004465:Economic Competition; D006801:Humans; D008389:Marketing of Health Services / Q000191:economics / Q000379:methods; D020443:Practice Valuation and Purchase; D014481:United States; D014730:Veterinary Medicine / Q000191:economics*