Column update: "Quickly Understanding the 'Excess Earnings Method'"

I have updated the April column. I summarized the outline of the excess earnings method (MPEEM), which is often used for the valuation of "customer relationships," a representative example of identifiable intangible assets. Even if the calculation itself is not feasible, I believe that just understanding the logic behind how it is calculated can make a significant difference, so I hope you find it helpful.

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