JAMES R. HITCHNER, CPA/ABV, ASA, is the Managing Director of the Financial Valuation Group (FVG) in Atlanta, Georgia. FVG is a national valuation and litigation services firm. He has more than twenty-four years of professional experience, including twenty-two years in valuation services. He is coauthor of the book Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis SFAS 141 and 142 and Financial Valuation Workbook, both published by Wiley. He has also published over thirty articles on valuation.