Kimberly Linebarger
Senior Manager

Industry Expertise

Practice Focus


Kim has focused her practice in business valuation since 2007. She assists in the valuation of closely held companies across a range of industries. Her experience includes valuation litigation support for a variety of purposes including marital dissolutions and shareholder disputes. She also works on valuations for mergers and acquisitions and estate matters. She has testified as an expert witness. Kim is a Certified Public Accountant (CPA), Chartered Financial Analyst (CFA) charterholder, Accredited Senior Appraiser (ASA), and Certified Valuation Analyst (CVA).

Selected Publications

  • "A Dealer Guide to Dealership Valuation" (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
    (Moss Adams Webcast, November 6, 2020)
  • Personal Goodwill
    (2017 Praxity FLVS Conference, November 6, 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 18, 2014)

Professional Affiliations

  • 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)
  • Past Board Member, Executive Advisory Board, NACVA (Term 2016 - 2019)
  • Past Board Member, Valuation Credential Board, NACVA (Term 2013 - 2016)


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