Guideline Transactions and Prior Transactions Methods

Despite a large number of Guideline Transactions in a given industry, what is one reason it may not be appropriate to use the Guideline Transaction Method?

That's not it. Financial buyer transactions would be relevant for a Guideline Transaction Method.

Probably not. Large amounts of available information would indicate a Guideline Transaction Method would be appropriate.

You got it! Current market conditions may be quite different from the past, so if the transactions occurred under different market conditions in the past, a Guideline Transaction Method may no longer be appropriate.

The transactions were all from financial buyers

The transactions have large amounts of publicly available information

The transactions all occurred too far in the past to be relevant under current market conditions