The Appraisal Foundation released the first monograph in its Best Practices for Valuations in Financial Reporting series this month.  The Identification of Contributory Assets and Calculation of Economic Rents offers guidance to appraisers.  In addition, The Appraisal Foundation released a Toolkit which provides illustrative examples. Both documents are the result of many years of research and discussion. The members of the Working Group for this project were: Anthony Aaron, Chair, Ernst & Young, LLP - Los Angeles, CA Jim Dondero, Huron Consulting Group - Boston, MA Gregory Forsythe, Deloitte Financial Advisory Services LLP - Pittsburgh, PA Paul Barnes, Duff & Phelps, LLC - Philadelphia, PA Mark Zyla, Vice Chair, Acuitas, Inc. - Atlanta, GA To download your copy of The Appraisal Foundation's Best Practices for Valuations in Financial Reporting: Intangible Asset Working Group - Contributory Assets, click here.   The Appraisal Foundation continues to work on other topics in the series, including:  valuing customer relationships, and control premiums. As fair value experts, we will continue to keep you updated on recent events as information becomes available.