{"id":38550,"date":"2015-01-22t05:00:17","date_gmt":"2015-01-22t10:00:17","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=38550"},"modified":"2024-08-14t09:36:41","modified_gmt":"2024-08-14t13:36:41","slug":"three-ways-to-calculate-goodwill-payable-none-of-them-great","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/01\/22\/three-ways-to-calculate-goodwill-payable-none-of-them-great\/","title":{"rendered":"three ways to calculate goodwill payable in partner buyouts, none of them great"},"content":{"rendered":"

\"pen,<\/a><\/i>some methods can damage the firm.<\/strong><\/p>\n

by marc rosenberg<\/i>
\n
retirements & buyouts<\/i><\/a><\/p>\n

cpa firms use a number of methods to calculate the goodwill payable to a retiring partner.<\/p>\n

here are three less commonly used.<\/p>\n

1. ownership percentage <\/strong><\/p>\n

this method has clear detriments. firms should look at goodwill benefits as deferred compensation. both current and deferred compensation should be performance-based; ownership percentage is not performance-based and is often highly illogical.<\/p>\n

read more →<\/a><\/p>\n