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The most widely used method for determining practice value is fair market value. The commonly accepted definition of fair market value is the price which a professional practice would produce, allowing reasonable time to find a purchaser, with both buyer and seller having access to full disclosure of information about each other.
Absolutely. Goodwill is the relationship between the doctor and the patient. Practice ownership is not an issue. The patients don't go to a doctor because that doctor owns or does not own the practice.
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