Welcome to the Blog of Ron J. Anfuso, CPA/ABV, An Accountancy Corporation

Welcome to the blog of Ron J. Anfuso, CPA/ABV, An Accountancy Corporation. Our blog serves as an adjunct to our website (www.anfusocpa.com). On this blog, you will discover valuable information about our practice, as well as general guidance concerning Forensic Accounting for Family Law. You will also find a copy of our most recent newsletter, as well…

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Apportionment (CLAM) Model Steps

A) State the value of the business at the beginning period  B) Determine the rate of return  C) Calculate the return on average capital (Capital factor: A x B)  D) Determine the reasonable compensation for labor (Labor factor)  E) Calculate the total allocation base (Capital plus labor: C + D)  F) Calculate the percent of…

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