A subsidiary of one of the world’s largest petroleum companies engaged CRA to provide a purchase price allocation for its acquisition of a leading manufacturer, marketer, and distributor of automotive lubricants and car accessories and owner of one of the largest quick lube franchises in North America. CRA was retained to determine the values of various assets, including trademarks, technology, other intangible assets, international operations, and an operating joint venture. The basis of CRA’s opinion included detailed analyses of expected future cash flows by business group, and reference to other indicators of value including publicly traded companies and comparable transactions.
Recent Trends in Rule 702 Decisions
In this CRA Insights, we update the Rule 702 Decision trends in last year’s Insights with 2022 data. We also provide three examples of specific challenges in...