INFORMATION REQUIRED FOR APPRAISAL:
- Estimated Income for Current Year.
- Copies of last three years P&L (Profit & Loss) Statements (also known as Year-End Statements).
- Copy of last year’s Business Tax Filings. If there is no corporation or partnership, this will be the doctor’s personal tax filing.
- Current inventory dollar amount for both eyewear and uncut lenses (if applicable).
- Current inventory dollar amount for both contact lenses and CL solutions.
- Miscellaneous inventory amount, i.e., glass cases, supplies, etc.
- Equipment appraisal from someone like Walman Optical, Duffens, Lombard, etc.
- Approximate number of active patient records (three to five years and three years or less).
- Copy of practice rent/lease agreement (if applicable).
- Short history of practice by the doctor.
- Demographic summary of the community in which the practice is located; i.e., population, population draw, overall economic climate, mean wage, etc.
- Photo-a-rama of practice showing inside and outside areas of practice (may be in 35mm or video).
NOTE: Three accounting methods are used for the appraisal:
- Gross Income Method
- Net Income Method
- Comparable Fair Market Method (when possible)
The results of these three methods are averaged; and, this average becomes the fair market value.