Kimberly Linebarger
Senior Manager


Kim has focused her practice in business valuation since 2007. She assists in the valuation of closely held companies across a range of industries.

Kim’s experience includes valuation litigation support for a variety of purposes, including marital dissolutions and shareholder disputes, for which she has testified as an expert witness. Kim also works on valuations for mergers and acquisitions and estate matters. Prior to joining Moss Adams, she was a case manager for Shannon Pratt Valuations.

External Publications

  • "A Dealer Guide to Dealership Valuation" (co-author, NADA, 2019)
  • "Analyzing Complex Appraisals for Business Professionals" (contributing author, McGraw-Hill, 2016)
  • "Cost of Capital: Applications and Examples, Fifth Edition" (contributing author, John Wiley & Sons, 2014)
  • "BVR’s Guide to Personal vs. Enterprise Goodwill, Fifth Edition" (contributing author, Business Valuation Resources, 2012)
  • "The Lawyer’s Business Valuation Handbook, Second Edition" (contributing author, American Bar Association, 2010)
  • "Business Valuation Discounts and Premiums, Second Edition" (contributing author, John Wiley & Sons, 2009)
  • "Valuing a Business: The Analysis and Appraisal of Closely Held Companies, Fifth Edition" (contributing author, McGraw-Hill, 2008)

Selected Speaking Engagements

  • Estate Planning and Business Valuation Insights
    (CFO Web Series, November 2020)
  • Personal Goodwill
    (2017 Praxity FLVS Conference, November 2017)
  • Business Valuation Fundamentals for CPAs Part 5: Valuation Discounts and Premiums
    (Consultants’ Training Institute , October 2015)
  • Conducting Management Interviews
    (International Society of Business Appraisers (ISBA) (September 2014); NACVA and ISBA Mini Conference, Florida NACVA Chapter (December 2014))
  • Defining the Cost of Capital
    (Lawyers Public Information Foundation’s Annual Family Law Seminar, Karsh Consulting, October 2012)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants (AICPA)
  • Member, American Society of Appraisers (ASA) and ASA, Portland Chapter
  • Member, CFA Institute and the CFA Society of Portland
  • Member, National Association of Certified Valuators and Analysts (NACVA)
  • Member, Washington Society of Certified Public Accountants
  • Past Board Member, Executive Advisory Board, NACVA (2016 - 2019)
  • Past Board Member, Valuation Credential Board, NACVA (2013 - 2016)


  • BS, business administration with an emphasis in finance, Portland State University