James Alerding

Owner | Alerding Consulting, LLC

R James (Jim) Alerding, CPA/ABV, ASA
• Former member of the AICPA BV Committee
• Inductee in the AICPA BV Hall of Fame
• Coauthor of VS 100 (SSVS#1) (Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset)
• Coauthor, Financial Valuation: Applications and Models
• Coauthor of The Discount for Lack of Marketability Guide and Toolkit
• “Panel of Experts,” Financial Valuation and Litigation Expert
• Business Valuation Update – Editorial Advisory Board
• Coauthored a number of courses, including the original ABV Review Course and the original AICPA BV Training
• Published numerous articles and made numerous presentations on valuation related matters
• Valued over 1000 Businesses or Business Interests
• Testified over 400 times


Personal goodwill continues to be a popular topic for business valuation professionals. While it is primarily used in divorce situations, it has other implications such as tax transactions. This More