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  • Healthcare - QuickRead Featured - QuickRead Top Story

    The Imperative of Considering the Concept of Highest and Best Use in Healthcare Valuation (Part 2 of 2)

    April 1, 2015

    In this second part of a two-part series, the authors discuss why and when the highest and best use standard should apply.

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  • Healthcare - QuickRead Featured

    The Imperative of Considering the Concept of Highest and Best Use in Healthcare Valuation (Part 1 of 2)

    March 25, 2015

    Traditional valuation methodologies have relied upon the analysis of historical accounting and other data as predictive of future performance and value. However, this may not hold true with every economy, industry, or even every enterprise within an industry, over time. For example, the turbulent status of the healthcare industry over the last five decades, since the passage of Medicare in the 1960s, has introduced intervening events and circumstances that have had a dramatic effect on the revenue, expense, and subsequent net economic benefit stream of enterprises operating in the healthcare marketplace. Accordingly, the “road map of historical performance” of healthcare…

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