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Fair Market Value: Principles, Methods, and Applications offers a clear, practical introduction to valuing businesses, real estate, intellectual property, securities, digital assets, and other property. It explains why fair market value is not simply a posted price or negotiated amount, but a carefully supported conclusion based on ownership rights, market participants, valuation date, purpose, evidence, and assumptions.

Written for advanced high-school and introductory college students, the book combines accessible explanations with real-world cases, worked calculations, key terms, review questions, assignments, templates, and an integrated casebook. Its central lesson is that credible valuation depends not on a single formula, but on disciplined research, transparent judgment, and a clearly defined valuation question.

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