Practice valuation

IDEAS/RePEc "Valuation Methods- Literature Review"¹³ by Dorisz Talas looks like a good general academic overview of valuation methods. It mentions DCF, DDM, etc., and stresses the importance of choosing the right method for the purpose. This can be used in the "Formula and Calculation" or "Limitations" section.

Okay, I have 4 strong external links:

IRS Revenue Ruling 59-60: For historical context and official guidelines on business valuation for tax purposes, which underlies practice valuation.¹² (from first search output, the URL is likely mjcpa.com but the content references 59-60)
Becker's ASC: For real-world examples of physician group acquisitions, demonstrating practical application.¹¹ (from second search)
ResearchGate - "Valuation Issues in Professional Practices": For specific challenges in professional practice valuation, like goodwill.¹⁰ (from third search)
IDEAS/RePEc - "Valuation Methods- Literature Review": For a theoretical overview of valuation methodologies.⁹ (from fourth search)

Now, let's compile the LINK_POOL and then write the article.

LINK_POOL (Hidden Table - will not be in final output):

Anchor Text	Internal Link URL
Asset valuation	https://diversification.com/term/asset_valuation
Goodwill	https://diversification.com/term/goodwill
EBITDA	https://diversification.com/term/ebitda
Discounted cash flow	https://diversification.com/term/discounted_cash_flow
Comparable transactions	https://diversification.com/term/comparable_transactions
Income approach	https://diversification.com/term/income_approach
Market approach	https://diversification.com/term/market_approach
Cost approach	https://diversification.com/term/cost_approach
Fair market value	https://diversification.com/term/fair_market_value
Liquidation value	https://diversification.com/term/liquidation_value
Due diligence	https://diversification.com/term/due_diligence
Mergers and acquisitions	https://diversification.com/term/mergers_and_acquisitions
Succession planning	https://diversification.com/term/succession_planning
Financial statements	https://diversification.com/term/financial_statements
Capitalization rate	https://diversification.com/term/capitalization_rate
Business valuation	https://diversification.com/term/business_valuation

External Links (verified):

IRS Revenue Ruling 59-60: mjcpa.com/irs-provides-roadmap-on-private-business-valuation/ (The content of this page clearly cites and explains Revenue Ruling 59-60, making it a good proxy for the official ruling for a general audience.)
Becker's ASC - Biggest physician group acquisitions: beckersasc.com/asc-news/biggest-physician-group-acquisitions-to-know.html
ResearchGate - Valuation Issues in Professional Practices: researchgate.net/publication/348399580_Valuation_Issues_in_Professional_Practices
IDEAS/RePEc - Valuation Methods- Literature Review: ideas.repec.org/a/ora/journl/v1y2015i1p810-816.html

Now I will write the article, carefully embedding these links.¹ ² ³ ⁴ ⁵ ⁶ ⁷, ⁸