Abstract
Customer relationship valuation is dependent on the estimation of population life characteristics, with customer retirement rate behavior being one of the principal drivers of the economic benefits attributable to the customer population. A variety of statistical techniques including attrition analysis and actuarial analysis have been used to estimate customer population life characteristics. An important element in estimating the value for customer relationship intangible assets is the development of customer life expectancy and the examination of population retirement rate profile.
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© 2009 American Society of Appraisers
2009
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