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Kimberly Linebarger


Kim has focused her practice in business valuation since 2007. She assists in the valuation of closely held companies across a range of industries with an emphasis on the automotive and dealership industry.

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" (NADA, 2023)
  • "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

  • Business Valuation Insights & Updates
    (Eugene Springfield Tax Association, January 2024)
  • Dealership Valuation: Navigating Trends and Strategies
    (NADA Webinar, January 2024)
  • Dealer Financial Statements Training
    (Southeast Toyota Controller Program, November/December 2023)
  • Tips for Cash Flow Management and Floor Plan Financing for RV Dealers
    (RVDA Convention, November 2023)
  • Preventing and Detecting Fraud: A Driven Guide
    (NADA Webinar, October 2022)
  • Preventing and Detecting Fraud: How to Protect Your Dealership
    (ArentFox Schiff Podcast, September 2022)
  • Buy-Sell Market: Factors to Consider in Transactions of Automotive Dealerships
    (ArentFox Schiff Podcast, May 2022)
  • 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)

Professional Affiliations

  • Accredited in Business Valuation (ABV), American Institute of Certified Public Accountants
  • Accredited Senior Appraiser (ASA), Business Valuation, American Society of Appraisers
  • Board Member, Executive Advisory Board, National Association of Certified Valuators and Analysts (NACVA) (2022–2025)
  • Certified Public Accountant (CPA), Washington State Board of Accountancy
  • Certified Valuation Analyst (CVA), NACVA
  • Member, American Institute of Certified Public Accountants (AICPA)
  • Member, American Society of Appraisers and the Portland Chapter
  • Member, Chartered Financial Analyst® (CFA) Institute and the CFA Society Portland
  • Member, Estate Planning Council of Portland
  • Member, National Association of Certified Valuators and Analysts
  • 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

Insights from Kimberly Linebarger