# Baratelli Institute > The Baratelli Institute publishes practitioner-grade reference material on wealth, private capital, family-enterprise architecture, entity structure, sports and entertainment ownership, and financial decision-making. Content is written for advisors and operators (family offices, CFOs, tax and estate attorneys, sports and entertainment agents, RIAs, and CPAs) and the sophisticated individuals they serve. All published references are free to read on the site; paid downloads (Kindle books, PDF practitioner licenses, Excel workbook toolkits) extend the reference material with worked examples and companion assets. Primary, original content is in Guides, Case Studies, Acquisition Records, Sports Division, and Entertainment Division — these are the canonical, citable works. The Reading Room reproduces public-domain classics with original framing. The Foundations series provides no-cost educational PDFs. Interactive tools support practitioner workflows. Site last-updated snapshot: 2026-08-08. Content published under the publisher exception recognized by Lowe v. SEC (472 U.S. 181, 1985). Educational reference — not investment, tax, or legal advice for any specific reader. ## Guides (primary practitioner references) - [Moved](https://baratelliinstitute.com/guide-ai.html) - [Auto Repair in Plain English · Plain English Series](https://baratelliinstitute.com/guide-auto-repair-plain-english.html): Auto Repair in Plain English — the accessible plain-language guide. The car conversation for owners — how repair shops price, what the estimate really says, and how to know when to say yes. $49 · PDF + Excel worksheet… - [Athletes' Wealth Playbook](https://baratelliinstitute.com/guide-awp.html): A reference for the 3-15 year career window when income is enormous and the wrong decisions can't be undone. Five editions in one license: Pro, College/NIL, High-School, Coach-Parent, Veteran/Second-Contract. Plus the… - [Bankruptcy & Debt Relief in Plain English · Plain English Series](https://baratelliinstitute.com/guide-bankruptcy-debt-plain-english.html): Bankruptcy & Debt Relief in Plain English — the accessible plain-language guide. What bankruptcy really is, Chapter 7 vs. 13, what you keep, and the hopeful life after — a calm, honest guide for anyone drowning in debt.… - [Business Buyer's Guide](https://baratelliinstitute.com/guide-bbg.html): A reference for the search-fund operator, ETA principal, family-business successor, and individual buyer acquiring a $2-30M EBITDA closely-held business. SBA-7(a), seller financing, QofE, working capital peg, post-close… - [Business Operator's Blueprint: TOC, Lean, DBS, Deming Integrated](https://baratelliinstitute.com/guide-bop.html): When to use Theory of Constraints, Lean/TPS, Deming, or Danaher's DBS. Integration framework for the owner-operator and fractional COO of a $2-30M business. - [The US GAAP ↔ IFRS Bridge](https://baratelliinstitute.com/guide-bridge.html): The practitioner's manual for moving between US GAAP and IFRS — 25 difference topics with worked examples and journal entries, two reconciliations, 15 industry cases, group-reporting workflow, and a free companion Excel… - [Cross-Border Wealth Playbook — The Reference for a Life Across Borders](https://baratelliinstitute.com/guide-cbwp.html): A 40-chapter practitioner reference for the internationally mobile individual, the cross-border family, and the advisor who serves them. Residence, double taxation, the US-situs trap, the move itself, succession,… - [The CFO & Controller's Reference Guide](https://baratelliinstitute.com/guide-cfo.html): A reference for sitting CFOs, controllers, fractional CFOs, and the PE operating partners who evaluate them. 38 chapters + companion Excel workbook + 50+ AI tool prompts. - [The Creator's Money Playbook (Free)](https://baratelliinstitute.com/guide-cmp.html): A free 43-page playbook for creators turning lumpy platform income into durable wealth. Nine chapters in three parts, a composite running case ($0 to $400k), a one-page Starter Checklist, a plain-English glossary, and a… - [Contracts & Business Law in Plain English · Plain English Series](https://baratelliinstitute.com/guide-contracts-plain-english.html): Contracts & Business Law in Plain English — the accessible plain-language guide. Contracts, business formation, employment & IP basics, leases, and disputes — the transactional law a small business actually faces. $49 ·… - [The Creators' Wealth Playbook (Coming Soon)](https://baratelliinstitute.com/guide-cwp.html): The forthcoming paid Creators' Wealth Playbook from the Baratelli Institute — for creators past $500k of annual platform income. Multi-entity structure, loan-out and PPLI, equity in brand deals, multi-state and… - [Decide. Act. Now.](https://baratelliinstitute.com/guide-dan.html): Decide. Act. Now. (DAN) — the action-companion volume from the Baratelli Institute. Built around the friction-removal patterns of the people who actually take action vs. the people who just read about it. Twelve… - [Estate Planning Decoded](https://baratelliinstitute.com/guide-epd.html): A reference for the practitioner translating the estate attorney into actionable client decisions. The IRC §6166, §303, §2032A toolkit. Dynasty trusts, GRATs, IDGTs, SLATs, ILITs, charitable remainder trusts.… - [Planificación Patrimonial en Lenguaje Claro · Serie en Lenguaje Claro](https://baratelliinstitute.com/guide-estate-planning-plain-english-es.html): Planificación Patrimonial en Lenguaje Claro — the accessible plain-language guide. Testamentos, fideicomisos, poderes notariales, beneficiarios y la administración de un patrimonio — el plan que todos necesitan, en… - [Estate Planning in Plain English · Plain English Series](https://baratelliinstitute.com/guide-estate-planning-plain-english.html): Estate Planning in Plain English — the accessible plain-language guide. Wills, trusts, powers of attorney, beneficiaries, and settling an estate — the plan everyone needs, in plain English. $49 · PDF + Excel worksheet… - [Family Law in Plain English · Plain English Series](https://baratelliinstitute.com/guide-family-law-plain-english.html): Family Law in Plain English — the accessible plain-language guide. Divorce, custody, support, property, prenups, and mediation — a calm, clear guide for a hard transition. $49 · PDF + Excel worksheet package. - [Financiar una Casa en Lenguaje Claro · Serie en Lenguaje Claro](https://baratelliinstitute.com/guide-financing-home-plain-english-es.html): Financiar una Casa en Lenguaje Claro — the accessible plain-language guide. La hipoteca decodificada para prestatarios — tipos de préstamos, las 4 C, puntos y PMI, leer la Estimación de Préstamo, y las leyes que lo… - [Financing a Home in Plain English · Plain English Series](https://baratelliinstitute.com/guide-financing-home-plain-english.html): Financing a Home in Plain English — the accessible plain-language guide. The mortgage decoded for borrowers — loan types, the 4 Cs, points and PMI, reading the Loan Estimate, and the laws that protect you. $49 · PDF +… - [Financiar una Casa en Lenguaje Claro](https://baratelliinstitute.com/guide-finhome-es.html): La guía en lenguaje claro sobre la hipoteca, descifrada para prestatarios — edición en español. Las 4 C, los tipos de préstamo, los puntos y el PMI, cómo leer la Estimación del Préstamo y la Divulgación de Cierre, y las… - [La Oficina Familiar en Lenguaje Claro](https://baratelliinstitute.com/guide-fo-es.html): La guía accesible y en lenguaje claro sobre la oficina familiar — edición en español. Qué es realmente, si de verdad la necesita, los cuatro modelos, lo que de verdad cuesta, y cómo construirla, dotarla de personal y… - [Family Office in Plain English · The accessible plain-language guide](https://baratelliinstitute.com/guide-fo-plain-english.html): Family Office in Plain English — the accessible plain-language guide. What a family office really is, whether you need one, the four models, what it truly costs, and how to build, staff, and run it. Written for the… - [The Family Office Reference Guide](https://baratelliinstitute.com/guide-fo.html): A reference for SFO/MFO principals, family-office CIOs and COOs, and the RIAs, CPAs, and law firms serving them. 37 chapters + 23 matter-workflow playbooks + companion Excel workbook. - [First Principles of Master Investing](https://baratelliinstitute.com/guide-fp.html): First Principles of Master Investing — a 194-page synthesis volume distilling Buffett, Munger, the Outsiders CEOs (Singleton, Murphy, Graham, Malone), Philip Fisher, and a global cast (Li Lu, BYD's Wang Chuanfu, 3G's… - [Moved](https://baratelliinstitute.com/guide-gent.html) - [Immigration in Plain English · Plain English Series](https://baratelliinstitute.com/guide-immigration-plain-english.html): Immigration in Plain English — the accessible plain-language guide. How the system works, the paths and statuses, the green-card and citizenship journey, and how to avoid notario fraud — calm and clear. $49 · PDF +… - [Seguros en Lenguaje Claro · Serie en Lenguaje Claro](https://baratelliinstitute.com/guide-insurance-plain-english-es.html): Seguros en Lenguaje Claro — the accessible plain-language guide. Hogar, auto, sombrilla, vida y discapacidad — además de cómo cubrir las joyas, el arte y el auto de colección que una póliza estándar deja expuestos. $49… - [Insurance in Plain English · Plain English Series](https://baratelliinstitute.com/guide-insurance-plain-english.html): Insurance in Plain English — the accessible plain-language guide. Home, auto, umbrella, life, and disability — plus how to cover the jewelry, art, and collector car a standard policy quietly leaves exposed. $49 · PDF +… - [International Tax & Cross-Border Wealth — The Practitioner Reference for US Persons with Foreign Assets, Non-US Persons with US Assets, and Families Across Borders](https://baratelliinstitute.com/guide-intltax.html): A practitioner reference integrating FBAR/FATCA filings, PFICs, CFCs/Subpart F/GILTI, FIRPTA, expatriation, and Streamlined Compliance Procedures — one volume for outbound, inbound, and cross-jurisdictional family work.… - [Invertir y Jubilarse en Lenguaje Claro · Serie en Lenguaje Claro](https://baratelliinstitute.com/guide-investing-plain-english-es.html): Invertir y Jubilarse en Lenguaje Claro — the accessible plain-language guide. Cuentas, comisiones, las personas que lo protegen, y cómo convertir sus ahorros en un cheque de jubilación. Sin jerga, sin recomendaciones… - [Investing & Retirement in Plain English · Plain English Series](https://baratelliinstitute.com/guide-investing-plain-english.html): Investing & Retirement in Plain English — the accessible plain-language guide. Accounts, fees, the people who protect you, and turning savings into a retirement paycheck — be the confident client. No jargon, no stock… - [Insurance & Risk Architecture — The Risk Architect's Reference](https://baratelliinstitute.com/guide-ira.html): One reference for one seat in two settings: the Family-Office Risk Architect and the Corporate CFO. 39 chapters, two parallel running cases (Stillwater Family Office and Patterson Industries), companion Excel workbook,… - [Liquidity Event Playbook](https://baratelliinstitute.com/guide-lep.html): A reference for the founder, CFO, and advisors closing the deal that finally happens. 226 pages, 28-tab Excel workbook, 8 free web tools. Working capital peg, escrow, R&W insurance, §280G excise tax, QSBS §1202,… - [Money Reality — College Edition](https://baratelliinstitute.com/guide-mrcollege.html): Money Reality — College Edition (Volume II of IV). Practical personal finance for the real world — written for the college student living it: first apartment, first real paycheck, first 1099, the Roth-as-lottery, the… - [Money Reality — First Job Edition](https://baratelliinstitute.com/guide-mrfirstjob.html): Money Reality — First Job Edition (Volume III of IV). The merged volume covering the year after secondary school for both college grads and post-HS readers who went straight to work. First apartment, first 1099, first… - [Money Reality: The High School Edition](https://baratelliinstitute.com/guide-mrhs.html): Money Reality — High School Edition. 147 pages. Financial literacy that travels with the student — compound interest as the most powerful force in finance, the Hidden Balance Sheet of activity-derived intangibles,… - [Money Reality: The High School Edition (International)](https://baratelliinstitute.com/guide-mrhsi.html): Money Reality — High School (International). 173 pages. The US edition's architecture rebuilt to travel — every currency, every country. Tax-advantaged savings as the universal mechanism (replacing US-specific Roth… - [The Practitioner's Guide to Private Equity](https://baratelliinstitute.com/guide-pe.html): A reference for founding GPs, senior partners, operating partners, and the LPs who underwrite them. 38 chapters + 9 deal-type sample models + populated IC memo, model, and deck for Project Bellwether. - [Bienes Raíces en Lenguaje Claro](https://baratelliinstitute.com/guide-re-es.html): La guía en lenguaje claro sobre las decisiones inmobiliarias que una persona normal enfrenta de verdad — edición en español. Comprar una vivienda, cuidarla bien, vender quedándose con lo máximo y su primer inmueble de… - [Bienes Raíces en Lenguaje Claro · Serie en Lenguaje Claro](https://baratelliinstitute.com/guide-real-estate-plain-english-es.html): Bienes Raíces en Lenguaje Claro — the accessible plain-language guide. Comprar una casa, ser dueño de ella bien, vender por lo más que puede conservar, y su primera propiedad de alquiler — las decisiones inmobiliarias… - [Real Estate in Plain English · Plain English Series](https://baratelliinstitute.com/guide-real-estate-plain-english.html): Real Estate in Plain English — the accessible plain-language guide. Buying a home, owning it well, selling for the most you keep, and your first rental — the real-estate decisions a normal person actually faces. $49 ·… - [Real Estate Decoded](https://baratelliinstitute.com/guide-red.html): An institutional practitioner reference for real-estate capital across cycles. 2026 OBBBA Edition - 414 pages, 46 chapters all at full depth, 28-tab Excel workbook, 17 free web tools. For institutional analysts, cottage… - [Retirement Income Decoded](https://baratelliinstitute.com/guide-rid.html): The practitioner's manual for turning a lifetime of savings into a durable, tax-aware paycheck. 100 pages, 24 chapters across 7 parts — withdrawal order, Roth-conversion timing, Social Security, Medicare & IRMAA,… - [Treasure Assets](https://baratelliinstitute.com/guide-ta.html): A reference for the practitioner whose client owns the cars, boats, watches, art, wine, or vintage collectibles. Acquisition, basis tracking, agreed-value insurance, storage, provenance documentation, lifetime gift vs… - [Trust Administration](https://baratelliinstitute.com/guide-trust.html): A 252-page operating manual for the trustee, trust-administrator, and the wealth advisor advising both - 44 chapters, 28-tab Excel workbook, 7 free web tools. Built around new-trustee accessibility: opening reframe… - [The VA Disability Playbook · The Benefits Navigator (an imprint of The Baratelli Institute)](https://baratelliinstitute.com/guide-va-disability.html): The VA Disability Playbook — 137 pages, 32 chapters, 9 parts, 5 composite veteran cases, companion workbook, free 5-page primer, and 6 free interactive tools. The plain-English reference for veterans seeking the… - [Psicología del Patrimonio](https://baratelliinstitute.com/guide-wp-es.html): La guía del profesional sobre la psicología del patrimonio — edición en español. La referencia para quien sostiene la conversación de fondo: el fundador que no se retira, la próxima generación a la que no le han dicho… - [Wealth Psychology](https://baratelliinstitute.com/guide-wp.html): A reference for the practitioner having the underneath conversations with the family. The conversations underneath every estate plan, every liquidity event, every business succession, every family-office governance… ## Case Studies (equity, valuation, and M&A reads) - [Angel Studios (ANGX) — The Community-Funded Studio · A Baratelli Institute Case Study](https://baratelliinstitute.com/case-study-angx): Baratelli Institute case study on Angel Studios, Inc. (NYSE: ANGX). Valuation-first read on a post-SPAC values-based media company: 2.22M Angel Guild members funding the slate, $230M NOL likely §382-limited, 303 BTC… - [Chicago Bears — The Stadium Saga · Arlington, the Lakefront, Indiana, and the State-Tax Arbitrage](https://baratelliinstitute.com/case-study-bears): A worked practitioner case on the Chicago Bears stadium decision as a 30-year state-tax and family-office problem: the $197.2M Arlington Park purchase, the $4.6B Chicago lakefront proposal, the Kaegi property-tax fight,… - [Belron / Safelite — The Record-Scale 2024 Dividend Recapitalization](https://baratelliinstitute.com/case-study-belron): A Baratelli Practitioner Case Memo on the September 2024 Belron / Safelite dividend recapitalization — the largest sponsor-controlled dividend recap on record. €8.1B raised, €4.4B extraordinary dividend to D'Ieteren +… - [Milwaukee Bucks — The PE-Founder NBA Franchise and the Fiserv Forum Cross-Vertical](https://baratelliinstitute.com/case-study-bucks): The Baratelli Institute's second NBA case: the Bucks as the archetypal PE-founder-into-sports-ownership pattern. Wes Edens (Fortress) and Marc Lasry (Avenue Capital) bought the franchise from Sen. Herb Kohl in April… - [Cleveland-Cliffs — why trough EV/EBITDA is the wrong question · Case Study 04](https://baratelliinstitute.com/case-study-clf): Case Study 04: A practitioner valuation of Cleveland-Cliffs Inc. (NYSE: CLF). A practitioner read of CLF at $11.23 through the HALO Trade lens: replacement value of ~$25-35B for the integrated BF/BOF + iron ore + DRI f… - [Los Angeles Clippers — Ballmer, the Intuit Dome, and the NBA's Private-Financing Template](https://baratelliinstitute.com/case-study-clippers): The Baratelli Institute's first non-NFL sports case and the anchor of the NBA vertical. Steve Ballmer's 2014 $2B Clippers purchase from the Sterling Family Trust (the NBA transaction record of its era); the 2024 opening… - [Comcast — the NBCUniversal spin and the $37 billion sum-of-the-parts case](https://baratelliinstitute.com/case-study-cmcsa): An educational SOTP case study on Comcast's June 29, 2026 announcement to spin off NBCUniversal as a tax-free §355 distribution. Base-case intrinsic value $46.47 per share against $36 trading — a 29% premium and $37… - [Comstock Resources — Jerry Jones' Haynesville Bet · The natural-gas leg of the Jones family office](https://baratelliinstitute.com/case-study-comstock): A practitioner case on Comstock Resources (NYSE: CRK), the Frisco, Texas Haynesville Shale natural-gas producer that Jerry Jones took majority control of in 2018 and now anchors as the natural-gas leg of his… - [Cowboys: How Jerry Jones Turned $140M Into a $13B Empire (1989→)](https://baratelliinstitute.com/case-study-cowboys): A practitioner case on the Dallas Cowboys as the most-compounded family-office trophy asset in US sports history: Jerry Jones' February 1989 $140M purchase from Bum Bright compounding to a ~$12-13B Sportico franchise… - [Copart + Berkshire — the hypothetical acquisition and the duopoly-scarcity case](https://baratelliinstitute.com/case-study-cprt): A hypothetical practitioner case study on a Berkshire Hathaway acquisition of Copart, Inc. (NASDAQ: CPRT). Base-case owner-earnings intrinsic value ~$30 billion capitalized at 20×, ~$38 billion sum-of-the-parts… - [Delta Air Lines — six years after calling airlines "a mistake," Berkshire bought back in · Berkshire Read Case 4](https://baratelliinstitute.com/case-study-dal): Berkshire Read Case 4: a practitioner read of Berkshire Hathaway's new Delta Air Lines (NYSE: DAL) stake. Six years after Buffett dumped the airlines and called it "a mistake," Berkshire bought back in — a ~$2.65B, 6.1%… - [Danaher Corporation — The Operating-System Compounder · A Baratelli Institute Overview](https://baratelliinstitute.com/case-study-danaher): The Baratelli Institute Danaher Overview. An informational primer — not a valuation call — on Danaher Corporation. Walks the three-segment structure (Biotech / Life Sciences / Diagnostics), the Rales origin and… - [Dell — how a sub-$5B equity check became ~$202B · The Michael Dell Buyout](https://baratelliinstitute.com/case-study-dell): A worked LBO teaching case on Michael Dell's 2013 take-private of Dell. A ~$4.6B personal equity check compounded to roughly $202B over 13 years (~44x, ~34% IRR) through the EMC/VMware deal, the 2018 re-listing, and the… - [Dream Finders Homes / Beazer Homes — The $2.2B Cyclical Rollup](https://baratelliinstitute.com/case-study-dfh): A Baratelli Practitioner Case Memo on the August 7, 2026 Dream Finders Homes (NYSE: DFH) acquisition of Beazer Homes (NYSE: BZH). $33.50/share cash, $915M equity, $2.2B enterprise value including assumed debt. Six-month… - [Apollo's £5.7B Take-Private Bid for easyJet · Baratelli Practitioner Case Memo](https://baratelliinstitute.com/case-study-easyjet): A Baratelli Practitioner Case Memo on Apollo Global Management's 10 July 2026 Rule 2.4 take-private bid for easyJet plc — £7.15 per share, £5.7B equity value, 81% premium to pre-bid close. Bidder profiles,… - [Fiserv — payments-infrastructure scale at compressed multiples · Case Study 05](https://baratelliinstitute.com/case-study-fiserv): Case Study 05: A practitioner valuation of Fiserv Inc. (NASDAQ: FI). A practitioner read of FI at $57.13 after the 68% drawdown: $4.4B FY2025 free cash flow at 93% conversion, $5.6B / 32.2M shares of FY2025 bu Coverage… - [Alphabet — Berkshire's first tech Read after Apple · Berkshire Read Case 3](https://baratelliinstitute.com/case-study-googl): Berkshire Read Case 3: a practitioner read of Berkshire Hathaway's Alphabet (NASDAQ: GOOGL) stake. First disclosed in the Q3 2025 13F and roughly tripled in Greg Abel's debut quarter to ~58M shares; ~$25.4B committed… - [Herbalife — a free-cash-flow franchise at a regulatory-discount multiple · Case Study 06](https://baratelliinstitute.com/case-study-hlf): Case Study 06: A practitioner valuation of Herbalife Ltd. (NYSE: HLF). A practitioner read of HLF at $13.15 (updated 7/10/26 close, Q2 2026 print due 8/5/26): ~$668M trailing adjusted EBITDA, April 2026 refinancing… - [Jaguars EverBank Stadium: $1.4B Renovate-Not-Relocate Deal](https://baratelliinstitute.com/case-study-jaguars-stadium): A practitioner case on the Jacksonville Jaguars' ~$1.4B EverBank Stadium renovation: Shad Khan's decision to renovate instead of new-build or relocate, the Duval County / City of Jacksonville / Florida public-private… - [Coca-Cola — the 37-year position Berkshire will never sell · Berkshire Read Case 6](https://baratelliinstitute.com/case-study-ko): Berkshire Read Case 6: a practitioner read of Berkshire Hathaway's Coca-Cola (NYSE: KO) stake. Held since 1988, 400M shares, ~9.3% of the company, ~$816M annual dividends, a yield-on-cost north of 60%, fairly priced at… - [Lyft — the FCF machine the market is treating as an SBC story · Case Study 03](https://baratelliinstitute.com/case-study-lyft): Case Study 03: A practitioner valuation of Lyft Inc. (NASDAQ: LYFT). A practitioner read of Lyft at $13.90: ~21% FCF yield, buybacks reducing FY2025 share count ~18M, and a contrarian view that the AV bull nar - [LVMH — the family-controlled global champion, the real-estate hidden asset, and the Arnault succession](https://baratelliinstitute.com/case-study-mc): A practitioner case study on LVMH Moet Hennessy Louis Vuitton. Real estate at market vs. book, the Bulgari + Belmond + Cheval Blanc hospitality portfolio, DFS airport concessions, Financiere Agache holding architecture,… - [Green Bay Packers — The only audited NFL team · What FY2024 reveals about the league](https://baratelliinstitute.com/case-study-packers): A practitioner case on the Green Bay Packers, Inc. as the only publicly-owned, financially-transparent NFL franchise: FY2024 revenue $654M, national revenue ~$402M, local revenue ~$252M, operating profit $83.7M,… - [Paramount / Warner Bros. Discovery — The $110B Megamerger · A Baratelli Institute Case Study](https://baratelliinstitute.com/case-study-paramount-wbd): Baratelli Institute case study on Paramount Skydance's proposed $110B acquisition of Warner Bros. Discovery. Complete portfolios of both companies, combined entity view, dedicated sports rights section (NFL AFC + SEC +… - [Penske Automotive — Why Berkshire Is The Natural Buyer, If The Family Ever Sells](https://baratelliinstitute.com/case-study-penske): A Baratelli Practitioner Case Memo on Penske Automotive Group (NYSE: PAG). Berkshire Hathaway owns ~19% of PAG, Roger Penske is 89, and the memo maps four succession outcomes across three entities (PAG + Penske… - [Rams: SoFi Stadium, Hollywood Park & the Kroenke Empire](https://baratelliinstitute.com/case-study-rams): A practitioner case on the Los Angeles Rams as the direct comparable to the Cowboys: Stan Kroenke's 2010 $750M majority acquisition compounding to a ~$8B Sportico franchise, the 2016 relocation from St. Louis, SoFi… - [Seattle Seahawks — $194M to ~$5B+ · The Paul Allen franchise arc and the 2025-26 sale](https://baratelliinstitute.com/case-study-seahawks): A worked practitioner case on the Seattle Seahawks as a private business: Ken Behring's 1988 purchase, Paul Allen's 1997 rescue at ~$194M, the Vulcan-era stewardship, the 2013 Super Bowl win, franchise-value compounding… - [Can SpaceX Defend $1.75 Trillion? · Case Study 01](https://baratelliinstitute.com/case-study-spacex): Case Study 01: A practitioner reading of the SpaceX S-1, published 24 hours after filing. Free downloads of the full case study, Library Crosswalk, and Media One-Pager. Base case $1.55T. NOL shield worth $4-5B PV.… - [Samsung — The Lee Family Architecture, the KRW 12 trillion inheritance tax event, and the chaebol keystone](https://baratelliinstitute.com/case-study-ssn): A practitioner case study on Samsung Electronics and the Lee family. The KRW 12 trillion inheritance tax settlement completed May 2026, the chaebol cross-shareholding architecture centered on Samsung Life Insurance, the… - [The University of Texas Longhorns Football Program as an Enterprise — Institute Case CS-CF-01](https://baratelliinstitute.com/case-study-texas.html): Institute Case CS-CF-01. The University of Texas at Austin football program treated as a stand-alone entertainment enterprise: post-SEC transition, Longhorn Foundation donor architecture, DKR-Texas Memorial Stadium… - [Taylor Morrison — Berkshire's $8.5B all-cash acquisition, the practitioner read · Berkshire Read Case 1](https://baratelliinstitute.com/case-study-tmhc): Berkshire Read Case 1: a practitioner read of Berkshire Hathaway's $8.5B all-cash acquisition of Taylor Morrison Home Corporation (NYSE: TMHC). $72.50/share, 1.08x book, 6.6x trailing Adj. EBITDA, owner-CEO stays — the… - [Universal Music Group (UMG) — Institute Case Study](https://baratelliinstitute.com/case-study-umg.html): Universal Music Group (UMG) — Institute case study on the world's largest music catalog. Valuation walk, 9-quarter FCF, ownership structure (Tencent, Bolloré, Pershing Square), streaming ARPU pressure, catalog annuity… - [New York Yankees — The MLB partial-observability anchor · Steinbrenner, YGE, YES Network, Legends](https://baratelliinstitute.com/case-study-yankees): A practitioner case on the New York Yankees as the closest MLB analog to the audited Packers anchor: George Steinbrenner's 1973 $8.7M purchase compounded to Sportico's ~$7.9B 2024 mark, Yankee Global Enterprises as one… ## Acquisition Records (living references for major compounders) - [3G Capital Acquisitions, 1971-2026 (AB InBev, Kraft-Heinz)](https://baratelliinstitute.com/3g-capital-acquisitions): Every 3G Capital deal since 1971 — Anheuser-Busch, SABMiller, Burger King, Tim Hortons, Heinz, Kraft-Heinz, ZBB. Sortable, free. - [AB InBev Acquisitions: 3G's 37-Year Roll-Up, $103B SABMiller](https://baratelliinstitute.com/abinbev-acquisitions): What AB InBev owns — Anheuser-Busch (2008, $52B), SABMiller (2016, $103B), Grupo Modelo, plus AmBev's Coca-Cola FEMSA and Latin America bottling stakes. Every deal since Brahma in 1989 under the 3G Capital operating… - [AB InBev Brands Ledger: 90 Beers (Budweiser, Corona)](https://baratelliinstitute.com/abinbev-brands-ledger.html): Every material AB InBev beer brand — Budweiser, Corona, Stella, Beck's, Michelob Ultra, Brahma, Skol, Castle. 500+ globally. Sortable, free. - [The Baratelli Institute Acquisition Records · Every Deal, Every Compounder · Living Reference Collection](https://baratelliinstitute.com/acquisitions): Every acquisition Berkshire, LVMH, Danaher, Blackstone, Microsoft, Alphabet, Apollo, PIF, Temasek, and 14 other compounders have made — 23 living references. Free, sortable, updated. Directory of every acquisition… - [Aditya Birla Acquisitions: Every Deal, 1857–2026 (Novelis, UltraTech)](https://baratelliinstitute.com/aditya-birla-acquisitions): Every Aditya Birla Group deal since 1857 — UltraTech / India Cements ($1.4B, 2024), Novelis ($6B, 2007), Hindalco, Grasim, plus $50B+ in cross-border acquisitions. Free. Includes Kumar Mangalam Birla deals, Novelis,… - [Alibaba Acquisitions: Ant Group, Lazada, Meituan (1999–2026)](https://baratelliinstitute.com/alibaba-acquisitions): Every Alibaba Group deal since 1999 — Ant Group, Alipay, Cainiao, Lazada, Ele.me, Youku, UCWeb, Meituan, Trendyol, Qwen. Free, sortable, filterable. - [Google & Alphabet Acquisitions: Every Deal Since 1998 (125+ Rows, Sortable)](https://baratelliinstitute.com/alphabet-acquisitions): Every Google / Alphabet acquisition since 1998 - YouTube ($1.65B), DoubleClick, Android, Motorola, Nest, DeepMind, Fitbit, Mandiant, Wiz ($32B, 2025). 125+ deals, sortable, source-cited, free. - [Amazon Acquisitions: All 104 Deals, Whole Foods to MGM to Ring](https://baratelliinstitute.com/amazon-acquisitions): Every material Amazon acquisition — Zappos ($1.2B, 2009), Whole Foods ($13.7B, 2017), MGM ($8.5B, 2022), Ring, Twitch, PillPack, One Medical ($3.9B, 2023). 104 rows, sortable, source-cited, free. - [Apollo Acquisitions: Every Deal, 1990–2026 (Athene, Yahoo, Arconic)](https://baratelliinstitute.com/apollo-acquisitions): Every Apollo deal — Athene ($11B), Yahoo, Venetian, Diamond Resorts, plus 2024-25 credit and infrastructure moves. 70+ rows including Athene portfolio. Free. Coverage of Leon Black, Marc Rowan, Josh Harris deals,… - [Apple Acquisitions List: Every Material Deal, 1996-2026](https://baratelliinstitute.com/apple-acquisitions): Every material Apple acquisition since 1996 - NeXT Computer, Beats, Shazam, PA Semi, Siri, Turi, Intel modem, Intrinsity, Anobit, Dark Sky. Sortable, free. - [Berkshire Acquisitions: Every Deal, 1965–2026 (Buffett + Munger)](https://baratelliinstitute.com/berkshire-acquisitions): Every Berkshire Hathaway acquisition since 1965 — See's, GEICO, BNSF, Precision Castparts, Alleghany, Apple stake, Coke, Amex. 77 deals. Sortable, free. - [Berkshire Portfolio Ledger: 65 Positions, 1965-2026](https://baratelliinstitute.com/berkshire-portfolio-ledger.html): Every Berkshire Hathaway equity position since 1965 — Coca-Cola, Apple, Bank of America, American Express, Japanese sogo shosha. Sortable, free. - [Bidvest Acquisitions: Every Deal, 1988–2026 (Steiner, Rennies, 3663)](https://baratelliinstitute.com/bidvest-acquisitions): Every Bidvest Group deal since 1988 — Steiner, Rennies, Prestige, Deli XL, 3663 First Choice, Bid Corp demerger. South Africa to UK expansion. Free, sortable. Coverage of Brian Joffe, Mpumi Madisa, PHS Group, Adcock… - [BlackRock Acquisitions: Every Deal, 1994-2026 (BGI, GIP, Preqin, HPS)](https://baratelliinstitute.com/blackrock-acquisitions): Every BlackRock acquisition since 1994 - BGI/iShares, GIP, Preqin, HPS, Aperio, eFront, MLIM, SSRM. Sortable, free. - [Blackstone: 100+ Deals Across PE, Credit, Real Estate, Infra](https://baratelliinstitute.com/blackstone-acquisitions): Every Blackstone deal across real estate, private equity, credit, and infrastructure since 1985 — Hilton, Equity Office Properties, SunGard, QTS, Ancestry, AIR Communities. 100+ rows. Sortable, source-cited, free. - [Bollore Group Acquisitions & Divestitures, 1822-2026 (Vivendi, Havas, UMG, MSC, CMA CGM)](https://baratelliinstitute.com/bollore-acquisitions): Every Bolloré Group deal — the €5.7B Africa Logistics sale to MSC (2022), Havas, Vivendi and Canal+ stakes, plus the energy and media portfolio. Vincent Bolloré's playbook. Free. Includes Vincent Bollore deals, Vivendi,… - [CK Hutchison Holdings: Every Li Ka-shing Deal Since 1950 (Ports, Telecom, Retail)](https://baratelliinstitute.com/ck-hutchison-acquisitions): The complete Li Ka-shing holdings — Hutchison Whampoa, Husky Oil, Orange, A.S. Watson (13,000+ retail stores), 3 Group telecom, Cheung Kong property, plus the 2025 Panama Canal ports sale to BlackRock. 72 rows,… - [Constellation Software Acquisitions: Every Deal, 1995–2026 (Leonard)](https://baratelliinstitute.com/constellation-acquisitions): Every Constellation Software deal since Mark Leonard's 1995 founding — Volaris, Harris, Jonas, Perseus, Vela, TSS, Topicus, Lumine spins. 73 deals + 130 subs. Sortable, free. - [Constellation Software Portfolio Ledger: 130+ Subs](https://baratelliinstitute.com/constellation-portfolio-ledger.html): Every Constellation Software portfolio co — Volaris, Harris, Jonas, Perseus, Vela, TSS operating groups; Topicus, Lumine spins. Sortable, free. - [Danaher Acquisitions & Subsidiaries: All 87 Deals, 1984–2026](https://baratelliinstitute.com/danaher-acquisitions): Every Danaher acquisition and subsidiary since the 1984 DMG deal — 87 transactions: Beckman Coulter, Cepheid, Cytiva, Pall, Leica, Aldevron. Free, sortable. - [Danaher Subsidiaries Ledger: 55 Companies (Cepheid, Cytiva)](https://baratelliinstitute.com/danaher-subsidiaries-ledger.html): Every Danaher operating subsidiary — Cepheid, Cytiva, Beckman Coulter, Leica, Pall, Aldevron, Abcam, Radiometer, Fluke. Sortable, free. - [Dangote Acquisitions: Every Deal, 1977–2026 (Cement, Refinery)](https://baratelliinstitute.com/dangote-acquisitions): Every Dangote Group deal since 1977 — the $19B Lagos refinery (2024, Africa's largest), Dangote Cement (Africa's largest producer), sugar, salt, fertilizer across Nigeria. Free. Coverage of Aliko Dangote, Dangote… - [Diageo Acquisitions: Every Deal, 1759–2026 (Guinness, Casamigos)](https://baratelliinstitute.com/diageo-acquisitions): Every Diageo deal since Arthur Guinness in 1759 — GrandMet-Guinness merger, Casamigos (Clooney), Aviation Gin (Reynolds), Moet Hennessy JV, United Spirits India. 70 deals. Sortable, free. - [Exor / Agnelli Holdings: Ferrari, Stellantis, Juventus (1899–)](https://baratelliinstitute.com/exor-acquisitions): The complete Agnelli family holdings — Ferrari, Stellantis (formerly FCA), Juventus, PartnerRe, Louboutin, The Economist Group, Philips stake, Institut Merieux. Every Exor deal since Fiat's 1899 founding. 72 rows,… - [FEMSA Acquisitions: Every Deal, 1890–2026 (OXXO, Coca-Cola FEMSA)](https://baratelliinstitute.com/femsa-acquisitions): Every FEMSA deal since 1890 — OXXO, Coca-Cola FEMSA, Heineken stock swap, Socofar pharmacy, Panamco, Envoy, Spin. 63 deals. Sortable, free. - [GE Acquisitions: Every Deal, 1892–2026 (RCA, NBC, Alstom, Vernova)](https://baratelliinstitute.com/ge-acquisitions): Every GE acquisition and divestiture — the 2024 three-way split (Aerospace, Vernova, HealthCare), Alstom Power ($10.6B, 2015), Baker Hughes merger, NBCU sale to Comcast. Free. Deep dive on Jack Welch, Jeff Immelt, Larry… - [Grupo Salinas Acquisitions & Divestitures, 1906-2026 (Elektra, TV Azteca, Banco Azteca, Iusacell, Total Play)](https://baratelliinstitute.com/grupo-salinas-acquisitions): Every Grupo Salinas deal — TV Azteca ($645M, 1993), Elektra (Latin America's largest consumer credit chain), Banco Azteca, Italika, Iusacell. Ricardo Salinas Pliego's portfolio. Free. Includes Ricardo Salinas Pliego… - [Heineken Acquisitions: Every Deal, 1864–2026 (Amstel, FEMSA, S&N)](https://baratelliinstitute.com/heineken-acquisitions): Every Heineken deal since 1873 — Distell ($4.6B, 2023 South Africa), Punch Pubs, Asia Pacific Breweries, Amstel, Sol, Cruzcampo, Lagunitas. 300+ brands. Free. Coverage of Heineken M&A, Charlene de Carvalho-Heineken,… - [JAB Holding Acquisitions: Every Deal, 2012–2026 (Keurig, Panera)](https://baratelliinstitute.com/jab-acquisitions): Every JAB Holding deal — Keurig Dr Pepper ($90B market cap), Panera Bread ($7.5B, 2017 IPO plans 2024), Krispy Kreme, Pret A Manger, Peet's, Caribou, Reimann family empire. Free. Reference on Reimann family JAB Holding… - [Kingdom Holding Acquisitions: Alwaleed Deals, 1979–2026 (Citi, Twitter)](https://baratelliinstitute.com/kingdom-holding-acquisitions): Every Kingdom Holding deal — Prince Alwaleed's Citigroup ($550M, 1991), Twitter / X ($300M), Uber, Snap, Newscorp, Four Seasons, Fairmont hotels. Sortable, free. Coverage of Prince Alwaleed bin Talal, Kingdom Holding… - [Kraft Heinz Acquisitions: Every Deal, 1869–2026 (3G, Berkshire, Unilever)](https://baratelliinstitute.com/kraftheinz-acquisitions): Every Kraft Heinz deal since 1869 — 2015 merger (3G+Berkshire), 2017 Unilever bid, Planters divest, 2019 $15.4B writedown. 72 deals. Sortable, free. - [LVMH Acquisitions: All 70 Maisons, Boussac to Moët Hennessy](https://baratelliinstitute.com/lvmh-acquisitions): Every LVMH acquisition since Arnault's 1984 Boussac takeover — 70 maisons: Moët Hennessy, Dior, Louis Vuitton, Tiffany, Bulgari, Loro Piana. Free, sortable. - [LVMH Maisons Ledger: 92 Houses (Louis Vuitton, Dior)](https://baratelliinstitute.com/lvmh-maisons-ledger.html): Every LVMH maison house by house — Louis Vuitton, Dior, Tiffany, Bulgari, Sephora, Belmond, Cheval Blanc, Loro Piana. Sortable, free. - [Meta / Facebook Acquisitions: All 91 Deals, WhatsApp to Scale AI](https://baratelliinstitute.com/meta-acquisitions): Every Meta acquisition since Facebook launched — Instagram ($1B, 2012), WhatsApp ($19B, 2014), Oculus, CTRL-labs, Kustomer, Beat Games, plus the Scale AI $14.3B move (2025). 91 rows. Sortable, source-cited, free. - [Microsoft Acquisitions: Every Company Microsoft Owns (1987–2026, 127 Rows)](https://baratelliinstitute.com/microsoft-acquisitions): Every Microsoft acquisition — Activision Blizzard ($68.7B, 2023), Nuance ($19.7B, 2022), LinkedIn ($26.2B, 2016), GitHub ($7.5B), ZeniMax ($7.5B), Nokia, Skype, Mojang. 127 rows. Filterable, source-cited, free. - [Mubadala: SpaceX, GlobalFoundries, Ferrari, Every Deal 2002–](https://baratelliinstitute.com/mubadala-acquisitions): Every Mubadala Investment Company deal — SpaceX, GlobalFoundries, Cepsa, Ferrari, EMI, plus the 2025 Fortress Investment stake. 100+ deals since 2002. Free. Reference on Abu Dhabi Mubadala Investment Company, Khaldoon… - [Naspers / Prosus: The $32M Tencent Bet + Every Deal Since](https://baratelliinstitute.com/naspers-acquisitions): Every Naspers / Prosus deal since 1915 — the legendary 2001 Tencent $32M bet (now $200B+), M-Net, MultiChoice, DStv, MIH, the 2019 Prosus separation, iFood, Swiggy, plus current portfolio. Sortable, source-cited, free. - [Naver Acquisitions, 1999-2026 (Line, Wattpad, Poshmark)](https://baratelliinstitute.com/naver-acquisitions): Every material Naver Corp deal since 1999 — Line, LY Corporation, Wattpad, Poshmark, Webtoon, Snow, Naver Cloud. Sortable, free. - [Nestle Acquisitions, 1866-2026 (Purina, Gerber, Wyeth)](https://baratelliinstitute.com/nestle-acquisitions): Every Nestlé deal since 1866 — Purina Petcare ($10.3B, 2001), Starbucks license ($7.15B, 2018), Gerber ($5.5B, 2007), Blue Bottle, plus 2024 Grupo CRM chocolates. Free. Coverage of Nestle SA M&A, Mark Schneider deals,… - [Nestle Brands Ledger: 105 Brands (Nescafe, Nespresso)](https://baratelliinstitute.com/nestle-brands-ledger.html): Every material Nestle brand — Nescafe, Nespresso, KitKat, Purina, Perrier, Gerber, Wyeth, Blue Bottle. 105 brands. Sortable, free. - [PIF Acquisitions: Saudi Vision 2030 Deals, 2015-2026](https://baratelliinstitute.com/pif-acquisitions): Every Saudi Public Investment Fund (PIF) deal — Lucid Motors ($1B, 2018), Uber ($3.5B, 2016), SoftBank Vision Fund LP ($45B), Newcastle FC, LIV Golf. Sortable, free. Reference on Public Investment Fund Saudi Arabia,… - [Ping An Acquisitions, 1988-2026 (Autohome, Lufax, HSBC)](https://baratelliinstitute.com/pingan-acquisitions): Every material Ping An deal — Shenzhen Development Bank, Autohome, HSBC stake, Lufax, Good Doctor, OneConnect. Sortable, free. - [Prosus Acquisitions, 1915-2026 (Tencent, iFood, PayU)](https://baratelliinstitute.com/prosus-acquisitions): Every Prosus deal — Delivery Hero stake (largest shareholder), the 2023 iFood exit ($1.5B), Swiggy, Byju's, PayU, Stack Overflow ($1.8B). Naspers' listed spinoff. Free. Includes Prosus NV M&A, Bob van Dijk, Ervin Tu,… - [Reliance Acquisitions, 1966-2026 (Ambani, Jio, Retail)](https://baratelliinstitute.com/reliance-acquisitions): Every material Reliance Industries deal since 1966 — the 2025 Disney India merger (Star/JioCinema, $8.5B), Jio, Reliance Retail, Future Group. 100+ rows, free. Deep dive on Mukesh Ambani deals, Reliance Retail, Jio… - [Samsung Acquisitions, 1938-2026 (Harman $8B, Chaebol)](https://baratelliinstitute.com/samsung-acquisitions): Every material Samsung Group deal since 1938 — Electronics, Biologics, Harman $8B, LoopPay, SmartThings, Novaled. Sortable, free. - [Sasol Limited Acquisitions, Divestitures & Capex Record, 1950-2026 (Secunda CTL, Lake Charles LCCP, Oryx GTL, Condea, LyondellBasell JV)](https://baratelliinstitute.com/sasol-acquisitions): Every Sasol deal since 1950 — Lake Charles Chemicals ($12.8B, 2019 Louisiana), Sasol Coal, synthetic fuels, plus South Africa's energy and petrochemicals portfolio. Free. Coverage of Sasol Limited deals, Lake Charles… - [Carlos Slim Acquisitions, 1981-2026 (Telmex, Am. Movil)](https://baratelliinstitute.com/slim-acquisitions): Every Carlos Slim / Grupo Carso deal — the Telmex privatization ($1.76B, 1990), América Móvil, Grupo Sanborns, Grupo Financiero Inbursa, NYT stake. Free. Includes Carlos Slim Helu deals, Grupo Carso, America Movil,… - [SoftBank Acquisitions & Vision Fund: Every Deal, 1981–2026](https://baratelliinstitute.com/softbank-acquisitions): Every SoftBank deal — Arm Holdings IPO (2023, $70B+ EV), Sprint / T-Mobile merger ($40B, 2020), Vision Fund, WeWork ($10B), 100+ deals via Masayoshi Son. Free. Reference on Masayoshi Son deals, Vision Fund, ARM… - [Tata Group Acquisitions, 1868-2026 (Corus $12.9B, JLR)](https://baratelliinstitute.com/tata-acquisitions): Every material Tata Group deal since 1868 — Tetley, Corus $12.9B, Jaguar Land Rover, Bhushan Steel, Air India. Sortable, free. - [Temasek Holdings Investments: Complete List, 1974 to Today (Singapore Airlines, DBS, BioNTech)](https://baratelliinstitute.com/temasek-acquisitions): Every Temasek deal — Singapore Airlines, DBS, Keppel, Bharti Airtel India stake, Alibaba, Ant Group, ByteDance, Stripe. Singapore's sovereign investor. Free. Deep dive on Temasek Holdings deals, Ho Ching, Dilhan Pillay,… - [Tencent Acquisitions, 1998-2026 (Riot, Supercell, Epic)](https://baratelliinstitute.com/tencent-acquisitions): Every material Tencent Holdings deal since 1998 — Riot Games, Supercell, Epic Games, WeChat, JD, Meituan, 800+ portfolio. Sortable, free. - [Volkswagen Acquisitions, 1937-2026 (Audi, Porsche, Bentley)](https://baratelliinstitute.com/volkswagen-acquisitions): Every Volkswagen Group deal — the 2024 Rivian JV ($5B) and Xpeng stake ($700M), Porsche IPO (2022), Audi, Bentley, Lamborghini, Ducati, Skoda, Scania, MAN. Free. Coverage of Volkswagen Group deals, Ferdinand Piech era,… - [What Wesfarmers Owns: Every Business Since 1914 (Bunnings, Kmart, Officeworks)](https://baratelliinstitute.com/wesfarmers-acquisitions): Wesfarmers owns Bunnings, Kmart, Officeworks, Priceline, WesCEF chemicals, API pharmacy, plus Coles demerger. Every WES.AX deal since 1914, sortable, source-cited. Free. Includes Wesfarmers Ltd deals, Rob Scott,… ## Sports Division — NFL - [The 32 NFL Franchises — Every Team as an Entertainment Company](https://baratelliinstitute.com/case-studies-nfl.html): Every NFL team as a private-company case: ownership, stadium finance, media contracts, valuations, roster economics, estate structures. All 32 franchises, sourced to Sportico, Forbes, StadiumDB, and league filings.… - [NFL Ownership Continuity: The Central Thesis, in 500 Words](https://baratelliinstitute.com/nfl-central-thesis.html): The central thesis: pre-existing family-office infrastructure is the single most important variable in multi-generational NFL franchise-family control. 32 cases, 7 multi-gen families. - [NFL Franchise Value CAGR: All 32 Teams, Ranked](https://baratelliinstitute.com/nfl-franchise-value-cagr.html): All 32 NFL franchises ranked by compound annual growth in value from acquisition to 2024. Steelers 25.1%, Cardinals 21.2%, Raiders 20.1%. Full table + caveats. - [NFL Institutional Private Equity Rule 2024: What Changed](https://baratelliinstitute.com/nfl-institutional-pe-rule-2024.html): The August 2024 NFL rule change permitting institutional private equity into franchises. Per-franchise cap, aggregate cap, approved firms, governance, custody. Full detail. - [Who Owns the Dallas Cowboys? Jerry Jones Family, At a Glance](https://baratelliinstitute.com/nfl-owner-dallas-cowboys-fact-box.html): Who owns the Dallas Cowboys - the Jones family enterprise, at a glance. Acquisition, stadium, succession, Comstock Resources, Legends Hospitality, total net worth. Free fact box. - [How NFL Owners Made Their Money: 32 Families, 9 Categories](https://baratelliinstitute.com/nfl-owners-wealth-taxonomy.html): The wealth-source taxonomy behind every NFL owner family. Nine categories from oil and gas to hedge funds to franchise-anchor multi-generational. All 32 families mapped. - [NFL Salary Cap 2026 — $301.2M, 48% Revenue Share Explained](https://baratelliinstitute.com/nfl-salary-cap-explained.html): The 2026 NFL salary cap is $301.2 million per team — the first time it has ever cleared $300M. Growth of 65% in four years driven by the 48% player-share formula under the CBA. Baratelli Institute practitioner reference… - [NFL Stadium Deals Explained — Dome Trend, Public Subsidy, ETFE Cost](https://baratelliinstitute.com/nfl-stadium-anatomy.html): Seven new NFL stadiums under construction, most domed or ETFE-covered. Only 1/3 of the league will be open-air by 2030. Base build $2-3B, ETFE adds $200-500M, public subsidy averages 60% (40% post-2009). The Baratelli… - [NFL Stadium Capex Tracker: 13 Projects, $30B+ Wave](https://baratelliinstitute.com/nfl-stadium-capex-tracker.html): 13 active NFL stadium projects, ~$30B+ combined capex, $15B+ public financing. Deal structure, timeline, owner, financing mechanism. Updated live. Covers Bears Chicago, Bills Highmark, Browns Cleveland, Commanders… - [NFL Stadium Finance Primer: G-4, STAR Bonds, PSL, PSDA](https://baratelliinstitute.com/nfl-stadium-finance-primer.html): Practitioner primer on how NFL stadiums are financed. G-4 loans, Kansas STAR bonds, hotel-tax bonds, PSLs, PSDA, and NFL Constitution 3.5(A) owner approval. - [Arizona Cardinals — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-arizona-cardinals.html): The Institute reference on the Arizona Cardinals — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Atlanta Falcons — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-atlanta-falcons.html): The Institute reference on the Atlanta Falcons — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Baltimore Ravens — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-baltimore-ravens.html): The Institute reference on the Baltimore Ravens — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Buffalo Bills — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-buffalo-bills.html): The Institute reference on the Buffalo Bills — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Carolina Panthers — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-carolina-panthers.html): The Institute reference on the Carolina Panthers — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Chicago Bears — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-chicago-bears.html): The Institute reference on the Chicago Bears — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Cincinnati Bengals — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-cincinnati-bengals.html): The Institute reference on the Cincinnati Bengals — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Cleveland Browns — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-cleveland-browns.html): The Institute reference on the Cleveland Browns — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Dallas Cowboys — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-dallas-cowboys.html): The Institute reference on the Dallas Cowboys — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Denver Broncos — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-denver-broncos.html): The Institute reference on the Denver Broncos — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Detroit Lions: Ford Field Capacity, Sheila Ford Hamp Ownership, $6.2B Valuation](https://baratelliinstitute.com/nfl-team-detroit-lions.html): Ford Field capacity is 65,000. Sheila Ford Hamp owns the team since 2020, William Clay Ford Jr. before her, family ownership since 1963. Forbes valuation ~$6.2 billion. Full Institute reference on franchise economics,… - [Green Bay Packers — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-green-bay-packers.html): The Institute reference on the Green Bay Packers — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Houston Texans — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-houston-texans.html): The Institute reference on the Houston Texans — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Indianapolis Colts — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-indianapolis-colts.html): The Institute reference on the Indianapolis Colts — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Jacksonville Jaguars — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-jacksonville-jaguars.html): The Institute reference on the Jacksonville Jaguars — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Kansas City Chiefs — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-kansas-city-chiefs.html): The Institute reference on the Kansas City Chiefs — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Las Vegas Raiders — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-las-vegas-raiders.html): The Institute reference on the Las Vegas Raiders — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Los Angeles Chargers — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-los-angeles-chargers.html): The Institute reference on the Los Angeles Chargers — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Los Angeles Rams — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-los-angeles-rams.html): The Institute reference on the Los Angeles Rams — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Miami Dolphins — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-miami-dolphins.html): The Institute reference on the Miami Dolphins — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Minnesota Vikings — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-minnesota-vikings.html): The Institute reference on the Minnesota Vikings — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [New England Patriots — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-new-england-patriots.html): The Institute reference on the New England Patriots — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [New Orleans Saints — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-new-orleans-saints.html): The Institute reference on the New Orleans Saints — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [New York Giants — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-new-york-giants.html): The Institute reference on the New York Giants — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [New York Jets — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-new-york-jets.html): The Institute reference on the New York Jets — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Philadelphia Eagles: Lincoln Financial Field Capacity 69,796, Jeffrey Lurie Ownership, $7.6B Valuation](https://baratelliinstitute.com/nfl-team-philadelphia-eagles.html): Lincoln Financial Field capacity is 69,796. Jeffrey Lurie has owned the Eagles since 1994 (bought for $185M). Forbes valuation ~$7.6 billion. Full Institute reference on franchise economics, stadium finance, and revenue… - [Pittsburgh Steelers — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-pittsburgh-steelers.html): The Institute reference on the Pittsburgh Steelers — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [San Francisco 49ers — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-san-francisco-49ers.html): The Institute reference on the San Francisco 49ers — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Seattle Seahawks — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-seattle-seahawks.html): The Institute reference on the Seattle Seahawks — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Tampa Bay Buccaneers — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-tampa-bay-buccaneers.html): The Institute reference on the Tampa Bay Buccaneers — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [Tennessee Titans — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-tennessee-titans.html): The Institute reference on the Tennessee Titans — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to Forbes,… - [NFL Team Valuations 2025: What Every Franchise Is Worth](https://baratelliinstitute.com/nfl-team-valuations): All 32 NFL team valuations for 2025, ranked. Cowboys $13B, Rams $10.5B, Giants $10.1B — average franchise $7.1B, up 25% from 2024. Full Forbes-sourced table with revenue and operating income by team. Living Institute… - [Washington Commanders — franchise economics, ownership, stadium, valuation](https://baratelliinstitute.com/nfl-team-washington-commanders.html): The Institute reference on the Washington Commanders — ownership history, stadium finance, media/revenue economics, current valuation, roster cap analysis. Treated like the entertainment company it is. Sourced to… ## Sports Division — MLB, NBA, NHL, and cross-sports - [The Business of Sports — The Baratelli Institute Reference Library](https://baratelliinstitute.com/business-of-sports.html): The Business of Sports — the Baratelli Institute's practitioner-grade reference for pro franchises, college football, NIL, athletes' wealth, coaches' comp, media rights, and stadium finance. CPA + MBA-run finance… - [College Football Programs — The Baratelli Institute Reference Library](https://baratelliinstitute.com/case-studies-college.html): The largest college football programs, treated as entertainment enterprises. The Baratelli Institute's CPA-run finance reference library for post-House, post-NIL, post-realignment college football: media rights, stadium… - [Pro Sports Franchises — The Baratelli Institute Reference Library](https://baratelliinstitute.com/case-studies-sports.html): Every league, every team — treated like the entertainment company it is. The Baratelli Institute's CPA-run finance reference library for pro sports business analysis: ownership, stadiums, media contracts, valuations,… - [MLB Team Valuations 2025: All 30 MLB Franchises, Ranked](https://baratelliinstitute.com/mlb-team-valuations): All 30 MLB team valuations for 2025, ranked. Top team $8.2B, average franchise $2.6B, floor $1.05B. Forbes-sourced table with revenue and operating income by team. - [MLS Post-World Cup 2026 — The American Bridge to Global Soccer Economics](https://baratelliinstitute.com/mls-post-worldcup-analysis.html): Major League Soccer sits on the biggest commercial inflection in its 30-year history. $767M avg valuation, 62% YoY viewership growth, CBA expires Jan 2028, Apple TV+ deal renegotiation window opens 2028. The Baratelli… - [NBA Team Valuations 2025: All 30 NBA Franchises, Ranked](https://baratelliinstitute.com/nba-team-valuations): All 30 NBA team valuations for 2025, ranked. Top team $11B, average franchise $5.4B, floor $3.5B. Forbes-sourced table with revenue and operating income by team. - [NHL Team Valuations 2025: All 32 NHL Franchises, Ranked](https://baratelliinstitute.com/nhl-team-valuations): All 32 NHL team valuations for 2025, ranked. Top team $4.4B, average franchise $2.2B, floor $1.3B. Forbes-sourced table with revenue and operating income by team. ## Entertainment Division - [The Business of Entertainment — The Baratelli Institute Reference Library](https://baratelliinstitute.com/business-of-entertainment): The Business of Entertainment — the Baratelli Institute's practitioner-grade reference for music catalogs (UMG, WMG, Sony Music), TV and film (Paramount, WBD, Netflix, Disney, ANGX), live entertainment (Live Nation,… - [50 Cent Business Empire: Vitamin Water $100M+ Exit, Effen Vodka, Power](https://baratelliinstitute.com/entertainer-50-cent): 50 Cent (Curtis Jackson) business reference — Vitamin Water/Glaceau exit to Coca-Cola (~$100M+ personal), Effen Vodka sale to Sazerac, Sire Spirits, G-Unit Film & TV / Starz Power franchise, and the 2015 Chapter 11… - [Adam Sandler Business: Happy Madison, $350M Netflix Output Deal, Evergreen Library](https://baratelliinstitute.com/entertainer-adam-sandler): Adam Sandler business empire — Happy Madison Productions (founded 1999; production company for Sandler-starring vehicles and other projects), the $350M+ Netflix multi-picture output deal (2014, renewed multiple times),… - [Alex Rodriguez Business: A-Rod Corp, Timberwolves & Monumental Sports](https://baratelliinstitute.com/entertainer-alex-rodriguez): Alex Rodriguez business empire — A-Rod Corp multifamily real estate, Timberwolves/Lynx purchase with Marc Lore, Monumental Sports (Wizards/Capitals/Mystics) minority stake, Slam Ventures VC, and the… - [Alexandra Cooper Business: Call Her Daddy $125M SiriusXM, $60M Spotify Deal, Unwell](https://baratelliinstitute.com/entertainer-alexandra-cooper): Alexandra Cooper business empire — Call Her Daddy podcast Barstool origin ($60,000 Barstool deal at launch), $60M Spotify multi-year exclusive deal (2021), $125M SiriusXM deal (2024) with expanded distribution rights,… - [Ashton Kutcher VC Portfolio: Sound Ventures, Uber, Airbnb, Skype Wins](https://baratelliinstitute.com/entertainer-ashton-kutcher): Ashton Kutcher venture capital — A-Grade Investments and Sound Ventures (including Sound Ventures AI), the Uber, Airbnb, and Skype early wins, and the actor-as-institutional-VC template. - [Beyoncé Business: Parkwood Entertainment, Cécred, Ivy Park, Cowboy Carter Tour](https://baratelliinstitute.com/entertainer-beyonce): Beyoncé Knowles-Carter business empire — Parkwood Entertainment (founder-controlled label, management, production), Cécred hair care (2024 launch), Ivy Park athleisure (2018-2023 Adidas partnership), the… - [Brad Pitt Business: Plan B Entertainment $1B MediaWan Sale (2024)](https://baratelliinstitute.com/entertainer-brad-pitt): Brad Pitt business reference — Plan B Entertainment (founded 2001), the July 2024 ~$1B MediaWan majority-stake transaction, the Oscar Best-Picture record (The Departed, 12 Years a Slave, Moonlight), and the… - [Dr. Dre Business: Beats by Dre $3B Apple Sale (2014), Aftermath Records, Legacy](https://baratelliinstitute.com/entertainer-dr-dre): Dr. Dre (Andre Young) business empire — the Beats Electronics and Beats Music sale to Apple for $3 billion (2014, largest hip-hop transaction to that date), Aftermath Entertainment record label (Eminem, 50 Cent,… - [Dwayne 'The Rock' Johnson Business: Teremana Tequila, Seven Bucks, ZOA](https://baratelliinstitute.com/entertainer-dwayne-johnson): Dwayne Johnson business empire — Teremana Tequila (founder ownership), Seven Bucks Productions, ZOA Energy (Coca-Cola JV), Project Rock with Under Armour, and the reported ~$15M+ XFL/UFL investment. The athlete-actor… - [George Clooney Business: Casamigos $1B Diageo Sale (2017)](https://baratelliinstitute.com/entertainer-george-clooney): George Clooney business reference — Casamigos tequila (co-founded with Rande Gerber and Mike Meldman), the 2017 Diageo acquisition (up to $1B), and the actor-as-founder-partnership template that redefined… - [Hailey & Justin Bieber Business: Rhode $1B e.l.f. Deal (2025), Hipgnosis $200M+ Catalog](https://baratelliinstitute.com/entertainer-hailey-justin-bieber-family): Hailey and Justin Bieber family business — Rhode Beauty $1 billion sale to e.l.f. Beauty in May 2025 (Hailey), Hipgnosis Songs Fund $200M+ music catalog purchase (Justin 2023), Drew House apparel, Justin's Def Jam /… - [Jake Paul Business: Betr Sports Betting, Most Valuable Promotions, Anti Fund](https://baratelliinstitute.com/entertainer-jake-paul): Jake Paul business empire — professional boxing career (Nov 2024 Tyson exhibition on Netflix reached ~60M concurrent viewers), Betr mobile sports-betting and media platform (co-founded with Joey Levy), Most Valuable… - [Jay-Z Business: Roc Nation, Armand de Brignac / LVMH, D'Ussé / Bacardi, Tidal](https://baratelliinstitute.com/entertainer-jay-z): Jay-Z (Shawn Carter) business empire — Roc Nation management and label, Armand de Brignac champagne 50/50 LVMH JV (2021), D'Ussé cognac (Bacardi JV; Jay-Z bought back 50% stake reported at ~$750M valuation), Tidal… - [Jessica Alba Business: The Honest Company (HNST) IPO & Founder Exit](https://baratelliinstitute.com/entertainer-jessica-alba): Jessica Alba business reference — The Honest Company (co-founded 2011), the 2021 IPO under ticker HNST, the founder-CEO to founder-Chair transition, and the public-market wealth architecture case study for celebrity… - [Joe Rogan Net Worth: JRE Spotify $250M+ Renewal, Comedy Mothership](https://baratelliinstitute.com/entertainer-joe-rogan): Joe Rogan business reference — The Joe Rogan Experience (launched 2009), the May 2020 ~$200M Spotify exclusive licensing deal, the February 2024 ~$250M+ multi-platform renewal, Comedy Mothership Austin, the… - [Kai Trump Business: $2M NIL Valuation, Accelerator Blue Raz Slush, Miami Golf](https://baratelliinstitute.com/entertainer-kai-trump): Kai Trump business reference — $2M NIL valuation (per Golf NIL Central), Accelerator energy drink equity ownership with signature Blue Raz Slush flavor (sold out in 2 hours on Amazon June 2026), NIL roster including… - [Kardashian Family Business: Kris the Momager, SKIMS $5B, Kylie Cosmetics, 818, Good American](https://baratelliinstitute.com/entertainer-kardashian-family): The Kardashian / Jenner family business empire — Kris Jenner as the archetypal momager principal-CFO seat, SKIMS $5B (Kim), Kylie Cosmetics $600M Coty deal (Kylie), Good American ~$500M (Khloé), Lemme + Poosh… - [Kelce Brothers Business: New Heights $35M Forbes 2026, Wondery Deal, NFL Careers](https://baratelliinstitute.com/entertainer-kelce-brothers): Travis and Jason Kelce business reference — New Heights podcast $35M Forbes 2026 mark (August 2023 Wondery/Amazon deal reported $100M multi-year), August 2025 Taylor Swift episode broke Guinness World Record at 1.3M… - [Kelce / Swift Family Office: Cross-Vertical Wealth Architecture Reference](https://baratelliinstitute.com/entertainer-kelce-swift-family): The Kelce / Swift family office reference — the cross-vertical operating architecture spanning Travis Kelce's NFL career and endorsements, Jason Kelce's Eagles legacy and ESPN Monday Night Countdown broadcasting, New… - [Kevin Durant Business: Thirty Five Ventures, Coinbase Pre-IPO, Boardroom Media](https://baratelliinstitute.com/entertainer-kevin-durant): Kevin Durant business empire — Thirty Five Ventures (KD's operating holding company with Rich Kleiman), Boardroom Media (business-of-sports media platform), Coinbase pre-IPO angel position, Postmates pre-acquisition… - [Kevin Hart Business: HartBeat Productions ($100M+ Abry), Netflix Specials, JLR IPO](https://baratelliinstitute.com/entertainer-kevin-hart): Kevin Hart business empire — HartBeat Productions with $100M+ Abry Partners investment (2022) at implied $650M valuation, Netflix comedy specials output deal, Just Live Right (JLR) health and wellness venture,… - [Kim Kardashian Business: SKIMS $5B, SKKY Partners PE, KKW/Coty Deal](https://baratelliinstitute.com/entertainer-kim-kardashian): Kim Kardashian business empire — SKIMS at ~$5B (mid-2025 secondary, up from $4B 2023 round; IPO under active consideration), SKKY Partners private equity firm co-founded with Jay Sammons, KKW Beauty stake sale to Coty,… - [LeBron James Business: SpringHill $725M, Fenway Sports Group Stake, Blaze Pizza](https://baratelliinstitute.com/entertainer-lebron-james): LeBron James business empire — The SpringHill Company (~$725M valuation with RedBird / Nike / Fenway Sports Group), Fenway Sports Group ownership stake (Red Sox, Liverpool FC, Penguins), Blaze Pizza early investment,… - [Leonardo DiCaprio Business: Appian Way Productions, Netflix Output Deal, Environmental Fund](https://baratelliinstitute.com/entertainer-leonardo-dicaprio): Leonardo DiCaprio business empire — Appian Way Productions (founded 2004; independent production company; Killers of the Flower Moon, Once Upon a Time in Hollywood, The Wolf of Wall Street), Netflix output deal,… - [Logan Paul Business: Prime Hydration $1.2B Revenue, WWE Contract, Impaulsive Podcast](https://baratelliinstitute.com/entertainer-logan-paul): Logan Paul business empire — Prime Hydration (co-founded with KSI 2022; reported peak revenue $1.2B in 2023 before category softening in 2024), WWE performer contract, Impaulsive podcast (top-charting Spotify), Maverick… - [Mark Wahlberg Business: Wahlburgers, F45 Fitness, Municipal Athletic, Chevrolet Dealership](https://baratelliinstitute.com/entertainer-mark-wahlberg): Mark Wahlberg business empire — Wahlburgers restaurant chain (public via reverse merger, later private), F45 Training investor and brand ambassador (public via IPO 2021), Municipal athletic apparel brand, Mark Wahlberg… - [Martha Stewart Business: MSLO IPO, Sequential $353M, Marquee $175M Sales](https://baratelliinstitute.com/entertainer-martha-stewart): Martha Stewart business reference — Martha Stewart Living Omnimedia (1999 IPO), the Sequential Brands 2015 sale ($353M), the Marquee Brands 2019 sale ($175M), the insider trading conviction and recovery, and the… - [Michael Jordan Business: Air Jordan Royalty, Hornets $3B Sale, Cincoro Tequila](https://baratelliinstitute.com/entertainer-michael-jordan): Michael Jordan business empire — Air Jordan brand royalty (~$300M+/year reported Nike payments to Jordan), Charlotte Hornets ownership 2010-2023 exit at ~$3B (from ~$275M acquisition price), Cincoro Tequila co-founding… - [MrBeast Net Worth: Beast Industries $5B, Feastables, Amazon Beast Games](https://baratelliinstitute.com/entertainer-mrbeast): MrBeast (Jimmy Donaldson) business reference — Beast Industries' reported ~$5B valuation raise, Feastables, MrBeast Burger, the Amazon Prime Video 'Beast Games' deal, and the creator-as-operating-company template.… - [Reese Witherspoon: Hello Sunshine $900M Blackstone Sale (2021)](https://baratelliinstitute.com/entertainer-reese-witherspoon): Reese Witherspoon business reference — Hello Sunshine (founded 2016), the August 2021 ~$900M sale to Blackstone-backed Candle Media (Kevin Mayer / Tom Staggs), Big Little Lies, The Morning Show, Where the Crawdads Sing,… - [Rihanna Business: Fenty Beauty $2.8B LVMH JV, Savage x Fenty, Billionaire Status](https://baratelliinstitute.com/entertainer-rihanna): Rihanna business empire — Fenty Beauty ($2.8B implied valuation via 50/50 LVMH JV), Savage x Fenty (reported ~$3B valuation, LVMH-adjacent), Fenty Skin, Fenty Hair, the pause of Fenty ready-to-wear, and the billionaire… - [Ryan Reynolds Business: Aviation Gin $610M, Mint Mobile $1.35B Exits](https://baratelliinstitute.com/entertainer-ryan-reynolds): Ryan Reynolds business reference — Aviation American Gin sale to Diageo ($610M), Mint Mobile sale to T-Mobile ($1.35B), Maximum Effort marketing firm, Wrexham AFC ownership with Rob McElhenney, and the Deadpool… - [Selena Gomez Business: Rare Beauty $2B+, Interscope, Only Murders](https://baratelliinstitute.com/entertainer-selena-gomez): Selena Gomez business reference — Rare Beauty at $2B+ valuation, Interscope music catalog, Only Murders in the Building executive producer credit and Hulu/Disney relationship, Rare Impact Fund mental-health… - [Serena Williams Business: Serena Ventures $111M Fund, Reddit, Impossible Foods, Oura](https://baratelliinstitute.com/entertainer-serena-williams): Serena Williams business empire — Serena Ventures ($111M institutional venture fund raised 2022), portfolio positions including Reddit (pre-IPO through IPO), Impossible Foods, Oura Ring, MasterClass, WHOOP, and 60+… - [Shaq Business Empire: 155 Five Guys, Authentic Brands Stake, Big Chicken](https://baratelliinstitute.com/entertainer-shaquille-oneal): Shaquille O'Neal business empire — franchisee portfolio (155+ Five Guys, ~40 24 Hour Fitness, ~150 car washes, Auntie Anne's), Papa John's investor/board arc, Authentic Brands Group (ABG) equity stake, Big Chicken… - [Snoop Dogg Business: Death Row Records Buyback, Casa Verde Cannabis VC](https://baratelliinstitute.com/entertainer-snoop-dogg): Snoop Dogg business reference — the 2022 Death Row Records buyback (reunion of catalog with founder), Casa Verde Capital cannabis VC platform, Snoop Cereal and Broadus Foods, Dr. Bombay Ice Cream, the Martha Stewart… - [Steph Curry Business: Unanimous Media, Under Armour Lifetime, SC30 Inc, Callaway](https://baratelliinstitute.com/entertainer-steph-curry): Steph Curry business empire — Unanimous Media production company with Sony Pictures partnership, Under Armour lifetime deal (2013, extended 2020 through career and after), SC30 Inc as the operating holding entity,… - [Taylor Swift Masters: $360M Shamrock Repurchase, Taylor's Version, Eras](https://baratelliinstitute.com/entertainer-taylor-swift): Taylor Swift business reference — the masters buyback saga through the May 2025 ~$360M Shamrock Capital repurchase, Taylor's Version re-recording strategy, Eras Tour economics ($2B+ gross), Republic Records deal… - [Theo Von Business: This Past Weekend Podcast + Spotify Deal (Nov 2024)](https://baratelliinstitute.com/entertainer-theo-von): Theo Von business reference — This Past Weekend (launched 2016), the November 2024 Spotify partnership, the touring business, and the next-generation comedian-podcaster wealth architecture executing the Rogan template… - [Zach Bryan Business: Belting Bronco / Warner JV, Quittin' Time Tour](https://baratelliinstitute.com/entertainer-zach-bryan): Zach Bryan business reference — Belting Bronco Records / Warner joint-venture structure, the streaming-native business model, the Quittin' Time Tour economics, and the Warner Music Group parent architecture. ## Kindle Practitioner Series - [The Baratelli Institute Kindle Library · Nine Practitioner References on Amazon](https://baratelliinstitute.com/kindle-library.html): Nine Baratelli Institute practitioner references, published on Kindle. Historical, Practitioner, Frontier, Operations, and Plain English series. All under $10. Delivered by Amazon. Coverage of the Baratelli Institute… ## Reading Room (public-domain classics) - [Meditations (c. 170-180) · Marcus Aurelius · The Reading Room](https://baratelliinstitute.com/reading-room-aurelius-meditations.html): Marcus Aurelius's Meditations in the public-domain George Long translation (1862). Read the famous Stoic passages on the present moment, doing your work, and the worthlessness of fame free; full book linked. - [The Buffett Partnership Era (1956–1969) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-buffett-partnership.html): Practitioner-grade reading of the thirteen years that made Warren Buffett rich. Fee structure, compounding math, Sanborn Map, Dempster Mill, American Express, the Berkshire mistake, the disciplined 1969 closing. Free… - [Andrew Carnegie (1835–1919) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-carnegie.html): Practitioner-grade reading of the largest cash fortune in American history. Carnegie Steel, the 1901 sale to J.P. Morgan, the Homestead Strike, the Gospel of Wealth, the 2,509 free public libraries, and the giving-away… - [The Seven Cures for a Lean Purse (1926) · George S. Clason · The Reading Room](https://baratelliinstitute.com/reading-room-clason-seven-cures.html): The heart of George Clason's The Richest Man in Babylon (1926): Arkad's seven cures for a lean purse — pay yourself first, control spending, make gold multiply, guard it from loss, and more. Free, public domain. - [Henry Flagler (1830–1913) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-flagler.html): Practitioner-grade reading of Rockefeller's #2 at Standard Oil, then founder of modern Florida. The Florida East Coast Railway, the Ponce de León Hotel, Palm Beach, Miami, and the Overseas Railroad to Key West. The… - [Henry Ford (1863–1947) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-ford.html): Practitioner reading of Henry Ford — the Model T, the moving assembly line, the $5-a-day wage, the River Rouge, the Ford Foundation, the Willow Run B-24 bomber plant, and the Willys/Ford GPW jeep. Includes the… - [The Way to Wealth (1758) · Benjamin Franklin · The Reading Room](https://baratelliinstitute.com/reading-room-franklin-way-to-wealth.html): Benjamin Franklin's The Way to Wealth (1758), complete and free. Father Abraham's auction sermon on industry, attention, frugality, and debt — the original case for spending less than you earn. - [The Gospel of Wealth (1889) · Andrew Carnegie · The Reading Room](https://baratelliinstitute.com/reading-room-gospel-of-wealth.html): The full text of Andrew Carnegie's 1889 essay 'The Gospel of Wealth' — his argument that surplus wealth is a trust to be administered in one's lifetime — with a short framing note by Phil Baratelli, CPA, MBA, and onward… - [John Pierpont Morgan (1837–1913) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-jp-morgan.html): Practitioner-grade reading of the banker who financed Vanderbilt, Rockefeller, and Carnegie. General Electric, U.S. Steel, International Harvester, the 1895 gold rescue, the 1907 Panic, the Pujo Committee, and the… - [Reminiscences of a Stock Operator (1923) · Edwin Lefèvre · The Reading Room](https://baratelliinstitute.com/reading-room-lefevre-reminiscences.html): Edwin Lefevre's Reminiscences of a Stock Operator (1923), the classic thinly-fictionalized portrait of trader Jesse Livermore. Read the famous opening and the 'it was always my sitting' passage free; full book linked. - [Extraordinary Popular Delusions (1841) · Charles Mackay · The Reading Room](https://baratelliinstitute.com/reading-room-mackay-delusions.html): Charles Mackay's Extraordinary Popular Delusions and the Madness of Crowds (1841). Read the famous account of John Law's Mississippi Scheme — the original stock-and-paper-money bubble — free; full book linked. - [The Production War (1940–1945) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-production-war.html): How American industry converted from consumer goods to war production in 60 months and out-produced the combined Axis by 2:1. Kaiser at Richmond, Higgins at New Orleans, Ford at Willow Run, Chrysler at Detroit, Boeing… - [John D. Rockefeller (1839–1937) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-rockefeller.html): Practitioner-grade reading of the largest American fortune in history. Standard Oil, the 1911 breakup, the Rockefeller Foundation, the family-office template, and the multi-generational trust architecture that survived… - [Cornelius Vanderbilt (1794–1877) · Historical Case · The Reading Room](https://baratelliinstitute.com/reading-room-vanderbilt.html): Practitioner-grade reading of the first modern American industrial fortune. Steamboat monopolies, the Harlem corners, the Erie War, refusal-to-interoperate, feeder-line playbook, three-generation dissipation. Free… - [The Theory of the Leisure Class (1899) · Thorstein Veblen · The Reading Room](https://baratelliinstitute.com/reading-room-veblen-leisure-class.html): Thorstein Veblen's The Theory of the Leisure Class (1899), the book that coined 'conspicuous consumption.' Read the famous passages on pecuniary emulation and status spending free; full book linked. ## Reading Hubs - [Berkshire Reading Room: Buffett & Abel Case Studies](https://baratelliinstitute.com/berkshire-read.html): Practitioner-grade Berkshire cases: the $8.5B TMHC acquisition, capital deployment reads, annual-letter signals under Abel. Free downloads and press kits. - [Disney Case · Mentoring At Scale™](https://baratelliinstitute.com/disney-read.html): Disney Case — practitioner reads on the Walt Disney Company. Every business under the brand: parks, movies, streaming, sports (ESPN), cruise ships, international, merchandising/licensing, hotels, food service,… - [LVMH Read — the family-controlled global champion franchise](https://baratelliinstitute.com/lvmh-read.html): The Baratelli Institute LVMH Read. A recurring practitioner franchise on the world's largest family-controlled global champion. Real estate at market vs. book, the Cheval Blanc + Belmond + Bulgari hospitality portfolio,… - [Read the Work](https://baratelliinstitute.com/read-the-work.html): Don't buy on marketing copy. Read the actual chapters. Three free extracts from the Baratelli Institute library — the PE Guide free extract, the CFO Guide free extract, and the full Tax Architecture sample chapter from… - [Samsung Read — the family-controlled chaebol franchise](https://baratelliinstitute.com/samsung-read.html): The Baratelli Institute Samsung Read. A practitioner franchise on Samsung Electronics and the Lee family. The KRW 12 trillion inheritance-tax settlement completed May 2026, Samsung Life Insurance as the structural… ## Toolkits - [Family Office Toolkit: Trusts, Estate, K-1, Governance ($99)](https://baratelliinstitute.com/family-office-toolkit.html): 45 Excel tabs: GRAT, ILIT, IDGT, Dynasty, QPRT, CRT/CLT calcs + 3-statement, K-1 tracker, reg calendar. Bundle $99. Enterprise $299+. - [Financial Modeling Toolkit: DCF, LBO, Comps, Merger ($99)](https://baratelliinstitute.com/financial-modeling-toolkit.html): Wall Street–standard Excel modeling templates — DCF, LBO, Trading Comps, Precedents, Merger, WACC, SOTP, Waterfalls. 26 tabs + methodology. $99. - [Pro Sports Practitioner Toolkit: After-Tax Team Offer Model ($99)](https://baratelliinstitute.com/pro-sports-toolkit.html): Model the after-tax take-home per team, per player, per contract. 8-tab Excel workbook plus 19-page methodology PDF. Jock tax, residency, IRC §114. $99. - [Get the SBA Loan, Buy the Business](https://baratelliinstitute.com/sba-toolkit-product-page.html): Your in-house CFO for the SBA loan — the guide and workbook to finance and buy the business without the financing ending the dream. ## WACC, DCF, and Cost-of-Capital Tools - [SoftBank Group Corp. (9984.T) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/9984-t.html): SoftBank Group Corp. cost of equity: 13.0% at 2026-06-30. CAPM walkthrough with beta 1.55, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Apple Inc. (AAPL) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/aapl.html): Apple Inc. cost of equity: 10.90% at 2026-06-30. CAPM walkthrough with beta 1.20, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [AbbVie Inc. (ABBV) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/abbv.html): AbbVie Inc. cost of equity: 8.60% at 2026-06-30. CAPM walkthrough with beta 0.75, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Advanced Micro Devices, Inc. (AMD) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/amd.html): Advanced Micro Devices, Inc. cost of equity: 13.0% at 2026-06-30. CAPM walkthrough with beta 1.55, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Amazon.com, Inc. (AMZN) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/amzn.html): Amazon.com, Inc. cost of equity: 11.40% at 2026-06-30. CAPM walkthrough with beta 1.25, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Alibaba Group Holding Limited (BABA) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/baba.html): Alibaba Group Holding Limited cost of equity: 11.10% at 2026-06-30. CAPM walkthrough with beta 1.20, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Bank of America Corporation (BAC) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/bac.html): Bank of America Corporation cost of equity: 10.60% at 2026-06-30. CAPM walkthrough with beta 1.15, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [BHP Group Limited (BHP) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/bhp.html): BHP Group Limited cost of equity: 10.60% at 2026-06-30. CAPM walkthrough with beta 1.10, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [BP p.l.c. (BP.L) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/bp-l.html): BP p.l.c. cost of equity: 10.30% at 2026-06-30. CAPM walkthrough with beta 1.05, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Berkshire Hathaway Inc. (BRK.B) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/brk-b.html): Berkshire Hathaway Inc. cost of equity: 9.0% at 2026-06-30. CAPM walkthrough with beta 0.85, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Anheuser-Busch InBev SA/NV (BUD) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/bud.html): Anheuser-Busch InBev SA/NV cost of equity: 9.70% at 2026-06-30. CAPM walkthrough with beta 0.95, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Chubb Limited (CB) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/cb.html): Chubb Limited cost of equity: 8.40% at 2026-06-30. CAPM walkthrough with beta 0.75, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Commonwealth Bank of Australia (CBA.AX) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/cba-ax.html): Commonwealth Bank of Australia cost of equity: 10.0% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Cadence Design Systems, Inc. (CDNS) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/cdns.html): Cadence Design Systems, Inc. cost of equity: 10.40% at 2026-06-30. CAPM walkthrough with beta 1.10, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Comcast Corporation (CMCSA) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/cmcsa.html): Comcast Corporation cost of equity: 10.0% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Costco Wholesale Corporation (COST) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/cost.html): Costco Wholesale Corporation cost of equity: 9.20% at 2026-06-30. CAPM walkthrough with beta 0.90, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Copart, Inc. (CPRT) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/cprt.html): Copart, Inc. cost of equity: 10.60% at 2026-06-30. CAPM walkthrough with beta 1.10, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Salesforce, Inc. (CRM) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/crm.html): Salesforce, Inc. cost of equity: 11.10% at 2026-06-30. CAPM walkthrough with beta 1.20, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Cisco Systems, Inc. (CSCO) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/csco.html): Cisco Systems, Inc. cost of equity: 9.40% at 2026-06-30. CAPM walkthrough with beta 0.90, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Constellation Software Inc. (CSU.TO) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/csu-to.html): Constellation Software Inc. cost of equity: 10.80% at 2026-06-30. CAPM walkthrough with beta 1.15, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Chevron Corporation (CVX) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/cvx.html): Chevron Corporation cost of equity: 9.70% at 2026-06-30. CAPM walkthrough with beta 0.95, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Dell Technologies Inc. (DELL) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/dell.html): Dell Technologies Inc. cost of equity: 10.10% at 2026-06-30. CAPM walkthrough with beta 1.05, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Danaher Corporation (DHR) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/dhr.html): Danaher Corporation cost of equity: 10.0% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [The Walt Disney Company (DIS) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/dis.html): The Walt Disney Company cost of equity: 10.60% at 2026-06-30. CAPM walkthrough with beta 1.15, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Deutsche Telekom AG (DTE.DE) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/dte-de.html): Deutsche Telekom AG cost of equity: 8.60% at 2026-06-30. CAPM walkthrough with beta 0.75, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Alphabet Inc. (GOOGL) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/googl.html): Alphabet Inc. cost of equity: 10.10% at 2026-06-30. CAPM walkthrough with beta 1.05, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [The Home Depot, Inc. (HD) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/hd.html): The Home Depot, Inc. cost of equity: 10.0% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [HSBC Holdings plc (HSBA.L) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/hsba-l.html): HSBC Holdings plc cost of equity: 9.70% at 2026-06-30. CAPM walkthrough with beta 0.95, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Hertz Global Holdings (HTZ) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/htz.html): Hertz Global Holdings cost of equity: 12.90% at 2026-06-30. CAPM walkthrough with beta 1.55, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Intel Corporation (INTC) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/intc.html): Intel Corporation cost of equity: 10.60% at 2026-06-30. CAPM walkthrough with beta 1.10, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Johnson & Johnson (JNJ) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/jnj.html): Johnson & Johnson cost of equity: 7.80% at 2026-06-30. CAPM walkthrough with beta 0.60, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [JPMorgan Chase & Co. (JPM) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/jpm.html): JPMorgan Chase & Co. cost of equity: 10.40% at 2026-06-30. CAPM walkthrough with beta 1.10, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Keurig Dr Pepper Inc. (KDP) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/kdp.html): Keurig Dr Pepper Inc. cost of equity: 8.60% at 2026-06-30. CAPM walkthrough with beta 0.75, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [The Kraft Heinz Company (KHC) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/khc.html): The Kraft Heinz Company cost of equity: 7.90% at 2026-06-30. CAPM walkthrough with beta 0.65, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [CarMax, Inc. (KMX) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/kmx.html): CarMax, Inc. cost of equity: 11.90% at 2026-06-30. CAPM walkthrough with beta 1.35, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [The Coca-Cola Company (KO) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/ko.html): The Coca-Cola Company cost of equity: 7.60% at 2026-06-30. CAPM walkthrough with beta 0.60, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Mastercard Incorporated (MA) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/ma.html): Mastercard Incorporated cost of equity: 10.0% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [LVMH Moet Hennessy Louis Vuitton SE (MC.PA) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/mc-pa.html): LVMH Moet Hennessy Louis Vuitton SE cost of equity: 10.30% at 2026-06-30. CAPM walkthrough with beta 1.05, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [MetLife Inc. (MET) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/met.html): MetLife Inc. cost of equity: 9.80% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Meta Platforms, Inc. (META) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/meta.html): Meta Platforms, Inc. cost of equity: 11.70% at 2026-06-30. CAPM walkthrough with beta 1.30, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Merck & Co., Inc. (MRK) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/mrk.html): Merck & Co., Inc. cost of equity: 8.10% at 2026-06-30. CAPM walkthrough with beta 0.65, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Microsoft Corporation (MSFT) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/msft.html): Microsoft Corporation cost of equity: 9.50% at 2026-06-30. CAPM walkthrough with beta 0.95, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Nestle SA (NESN.SW) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/nesn-sw.html): Nestle SA cost of equity: 8.10% at 2026-06-30. CAPM walkthrough with beta 0.65, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Netflix, Inc. (NFLX) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/nflx.html): Netflix, Inc. cost of equity: 11.70% at 2026-06-30. CAPM walkthrough with beta 1.30, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Novartis AG (NOVN.SW) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/novn-sw.html): Novartis AG cost of equity: 8.10% at 2026-06-30. CAPM walkthrough with beta 0.65, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Naspers Limited (NPN.JO) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/npn-jo.html): Naspers Limited cost of equity: 11.70% at 2026-06-30. CAPM walkthrough with beta 1.30, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [NVIDIA Corporation (NVDA) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/nvda.html): NVIDIA Corporation cost of equity: 13.10% at 2026-06-30. CAPM walkthrough with beta 1.60, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Realty Income Corporation (O) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/o.html): Realty Income Corporation cost of equity: 9.0% at 2026-06-30. CAPM walkthrough with beta 0.85, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Oracle Corporation (ORCL) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/orcl.html): Oracle Corporation cost of equity: 10.30% at 2026-06-30. CAPM walkthrough with beta 1.05, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Occidental Petroleum Corporation (OXY) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/oxy.html): Occidental Petroleum Corporation cost of equity: 11.50% at 2026-06-30. CAPM walkthrough with beta 1.30, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Penske Automotive Group, Inc. (PAG) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/pag.html): Penske Automotive Group, Inc. cost of equity: 11.10% at 2026-06-30. CAPM walkthrough with beta 1.20, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [PepsiCo, Inc. (PEP) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/pep.html): PepsiCo, Inc. cost of equity: 7.60% at 2026-06-30. CAPM walkthrough with beta 0.60, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [The Procter & Gamble Company (PG) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/pg.html): The Procter & Gamble Company cost of equity: 7.50% at 2026-06-30. CAPM walkthrough with beta 0.55, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Prologis, Inc. (PLD) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/pld.html): Prologis, Inc. cost of equity: 10.10% at 2026-06-30. CAPM walkthrough with beta 1.05, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Prosus N.V. (PRX.AS) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/prx-as.html): Prosus N.V. cost of equity: 11.40% at 2026-06-30. CAPM walkthrough with beta 1.25, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [QUALCOMM Incorporated (QCOM) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/qcom.html): QUALCOMM Incorporated cost of equity: 11.10% at 2026-06-30. CAPM walkthrough with beta 1.20, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Reliance Industries Limited (RELIANCE.NS) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/reliance-ns.html): Reliance Industries Limited cost of equity: 10.60% at 2026-06-30. CAPM walkthrough with beta 1.10, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Rio Tinto Group (RIO) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/rio.html): Rio Tinto Group cost of equity: 10.30% at 2026-06-30. CAPM walkthrough with beta 1.05, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Roche Holding AG (ROG.SW) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/rog-sw.html): Roche Holding AG cost of equity: 7.80% at 2026-06-30. CAPM walkthrough with beta 0.60, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Banco Santander, S.A. (SAN.MC) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/san-mc.html): Banco Santander, S.A. cost of equity: 11.40% at 2026-06-30. CAPM walkthrough with beta 1.25, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [SAP SE (SAP) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/sap.html): SAP SE cost of equity: 10.0% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Shell plc (SHEL) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/shel.html): Shell plc cost of equity: 9.70% at 2026-06-30. CAPM walkthrough with beta 0.95, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Synopsys, Inc. (SNPS) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/snps.html): Synopsys, Inc. cost of equity: 10.40% at 2026-06-30. CAPM walkthrough with beta 1.10, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Space Exploration Technologies Corp. (SpaceX) (SPACEX) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/spacex.html): Space Exploration Technologies Corp. (SpaceX) cost of equity: 12.90% at 2026-06-30. CAPM walkthrough with beta 1.55, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Toyota Motor Corporation (TM) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/tm.html): Toyota Motor Corporation cost of equity: 9.20% at 2026-06-30. CAPM walkthrough with beta 0.85, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Tesla, Inc. (TSLA) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/tsla.html): Tesla, Inc. cost of equity: 15.30% at 2026-06-30. CAPM walkthrough with beta 2.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Taiwan Semiconductor Manufacturing Company Limited (TSM) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/tsm.html): Taiwan Semiconductor Manufacturing Company Limited cost of equity: 11.10% at 2026-06-30. CAPM walkthrough with beta 1.20, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner… - [Texas Instruments Incorporated (TXN) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/txn.html): Texas Instruments Incorporated cost of equity: 10.0% at 2026-06-30. CAPM walkthrough with beta 1.00, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Unilever PLC (UL) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/ul.html): Unilever PLC cost of equity: 7.80% at 2026-06-30. CAPM walkthrough with beta 0.60, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [UnitedHealth Group Incorporated (UNH) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/unh.html): UnitedHealth Group Incorporated cost of equity: 9.20% at 2026-06-30. CAPM walkthrough with beta 0.85, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Visa Inc. (V) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/v.html): Visa Inc. cost of equity: 9.70% at 2026-06-30. CAPM walkthrough with beta 0.95, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [Walmart Inc. (WMT) Cost of Equity · CAPM](https://baratelliinstitute.com/cost-of-equity/wmt.html): Walmart Inc. cost of equity: 7.30% at 2026-06-30. CAPM walkthrough with beta 0.55, risk-free rate 4.25%, ERP 5.55%. Fama-French three-factor alternative included. Practitioner reference. - [DCF Sanity Check (Founder's DCF)](https://baratelliinstitute.com/dcf-sanity-check.html): The DCF your banker is using to value your company — built so you can stress-test their inputs. Five-year explicit forecast, terminal value (Gordon growth), WACC sensitivity tornado, scenario analysis. Designed to… - [Baratelli DCF Reference · Discounted Cash Flow Methodology](https://baratelliinstitute.com/dcf.html): Practitioner-grade DCF methodology, worked examples, and 73 company WACC inputs pre-populated. Free from the Baratelli Institute. - [SoftBank Group Corp. (9984.T) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/9984-t.html): SoftBank Group Corp. illustrative weighted average cost of capital: 10.3% at 2026-07-06. Directional practitioner reference. Beta 1.55, cost of equity 13.0%, after-tax cost of debt 3.8%. - [Apple Inc. (AAPL) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/aapl.html): Apple Inc. weighted average cost of capital: 10.4% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.20, cost of equity 10.9%, after-tax cost of debt 4.0%. - [AbbVie Inc. (ABBV) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/abbv.html): AbbVie Inc. illustrative weighted average cost of capital: 7.4% at 2026-07-06. Directional practitioner reference. Beta 0.75, cost of equity 8.6%, after-tax cost of debt 4.2%. - [Advanced Micro Devices, Inc. (AMD) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/amd.html): Advanced Micro Devices, Inc. illustrative weighted average cost of capital: 12.5% at 2026-07-06. Directional practitioner reference. Beta 1.55, cost of equity 13.0%, after-tax cost of debt 4.5%. - [Amazon.com, Inc. (AMZN) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/amzn.html): Amazon.com, Inc. illustrative weighted average cost of capital: 10.8% at 2026-07-06. Directional practitioner reference. Beta 1.25, cost of equity 11.4%, after-tax cost of debt 3.7%. - [Alibaba Group Holding Limited (BABA) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/baba.html): Alibaba Group Holding Limited illustrative weighted average cost of capital: 10.3% at 2026-07-06. Directional practitioner reference. Beta 1.20, cost of equity 11.1%, after-tax cost of debt 4.1%. - [Bank of America Corporation (BAC) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/bac.html): Bank of America Corporation weighted average cost of capital: 4.8% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.15, cost of equity 10.6%, after-tax cost of debt 3.9%. - [BHP Group Limited (BHP) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/bhp.html): BHP Group Limited illustrative weighted average cost of capital: 9.3% at 2026-07-06. Directional practitioner reference. Beta 1.10, cost of equity 10.6%, after-tax cost of debt 3.5%. - [BP p.l.c. (BP.L) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/bp-l.html): BP p.l.c. illustrative weighted average cost of capital: 8.0% at 2026-07-06. Directional practitioner reference. Beta 1.05, cost of equity 10.3%, after-tax cost of debt 3.8%. - [Berkshire Hathaway Inc. (BRK.B) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/brk-b.html): Berkshire Hathaway Inc. weighted average cost of capital: 8.6% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 0.85, cost of equity 9.0%, after-tax cost of debt 3.6%. - [Anheuser-Busch InBev SA/NV (BUD) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/bud.html): Anheuser-Busch InBev SA/NV illustrative weighted average cost of capital: 7.8% at 2026-07-06. Directional practitioner reference. Beta 0.95, cost of equity 9.7%, after-tax cost of debt 4.1%. - [Chubb Limited (CB) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/cb.html): Chubb Limited weighted average cost of capital: 7.9% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 0.75, cost of equity 8.4%, after-tax cost of debt 4.2%. - [Commonwealth Bank of Australia (CBA.AX) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/cba-ax.html): Commonwealth Bank of Australia illustrative weighted average cost of capital: 5.1% at 2026-07-06. Directional practitioner reference. Beta 1.00, cost of equity 10.0%, after-tax cost of debt 3.7%. - [Cadence Design Systems, Inc. (CDNS) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/cdns.html): Cadence Design Systems, Inc. weighted average cost of capital: 10.2% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.10, cost of equity 10.4%, after-tax cost of debt 4.1%. - [Comcast Corporation (CMCSA) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/cmcsa.html): Comcast Corporation illustrative weighted average cost of capital: 7.9% at 2026-07-06. Directional practitioner reference. Beta 1.00, cost of equity 10.0%, after-tax cost of debt 4.0%. - [Costco Wholesale Corporation (COST) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/cost.html): Costco Wholesale Corporation weighted average cost of capital: 9.1% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 0.90, cost of equity 9.2%, after-tax cost of debt 3.5%. - [Copart, Inc. (CPRT) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/cprt.html): Copart, Inc. illustrative weighted average cost of capital: 10.3% at 2026-07-06. Directional practitioner reference. Beta 1.10, cost of equity 10.6%, after-tax cost of debt 3.9%. - [Salesforce, Inc. (CRM) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/crm.html): Salesforce, Inc. illustrative weighted average cost of capital: 10.5% at 2026-07-06. Directional practitioner reference. Beta 1.20, cost of equity 11.1%, after-tax cost of debt 4.0%. - [Cisco Systems, Inc. (CSCO) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/csco.html): Cisco Systems, Inc. illustrative weighted average cost of capital: 8.8% at 2026-07-06. Directional practitioner reference. Beta 0.90, cost of equity 9.4%, after-tax cost of debt 3.8%. - [Constellation Software Inc. (CSU.TO) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/csu-to.html): Constellation Software Inc. illustrative weighted average cost of capital: 10.5% at 2026-07-06. Directional practitioner reference. Beta 1.15, cost of equity 10.8%, after-tax cost of debt 3.7%. - [Chevron Corporation (CVX) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/cvx.html): Chevron Corporation illustrative weighted average cost of capital: 8.9% at 2026-07-06. Directional practitioner reference. Beta 0.95, cost of equity 9.7%, after-tax cost of debt 3.9%. - [Dell Technologies Inc. (DELL) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/dell.html): Dell Technologies Inc. weighted average cost of capital: 8.1% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.05, cost of equity 10.1%, after-tax cost of debt 4.3%. - [Danaher Corporation (DHR) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/dhr.html): Danaher Corporation illustrative weighted average cost of capital: 9.3% at 2026-07-06. Directional practitioner reference. Beta 1.00, cost of equity 10.0%, after-tax cost of debt 3.8%. - [The Walt Disney Company (DIS) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/dis.html): The Walt Disney Company weighted average cost of capital: 9.3% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.15, cost of equity 10.6%, after-tax cost of debt 4.0%. - [Deutsche Telekom AG (DTE.DE) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/dte-de.html): Deutsche Telekom AG illustrative weighted average cost of capital: 6.2% at 2026-07-06. Directional practitioner reference. Beta 0.75, cost of equity 8.6%, after-tax cost of debt 3.1%. - [Alphabet Inc. (GOOGL) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/googl.html): Alphabet Inc. weighted average cost of capital: 9.9% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.05, cost of equity 10.1%, after-tax cost of debt 3.9%. - [The Home Depot, Inc. (HD) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/hd.html): The Home Depot, Inc. illustrative weighted average cost of capital: 8.9% at 2026-07-06. Directional practitioner reference. Beta 1.00, cost of equity 10.0%, after-tax cost of debt 3.8%. - [HSBC Holdings plc (HSBA.L) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/hsba-l.html): HSBC Holdings plc illustrative weighted average cost of capital: 4.9% at 2026-07-06. Directional practitioner reference. Beta 0.95, cost of equity 9.7%, after-tax cost of debt 3.8%. - [Hertz WACC (2026): 10.4% Post-Restructuring Build](https://baratelliinstitute.com/wacc/htz.html): Hertz (HTZ) standalone WACC lands at 10.4%. Full build: beta 1.55, cost of equity 12.9%, after-tax cost of debt 5.2%. Post-BK inputs, drop-in DCF discount rate. - [Intel Corporation (INTC) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/intc.html): Intel Corporation illustrative weighted average cost of capital: 8.8% at 2026-07-06. Directional practitioner reference. Beta 1.10, cost of equity 10.6%, after-tax cost of debt 4.4%. - [Johnson & Johnson (JNJ) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/jnj.html): Johnson & Johnson illustrative weighted average cost of capital: 7.3% at 2026-07-06. Directional practitioner reference. Beta 0.60, cost of equity 7.8%, after-tax cost of debt 3.7%. - [JPMorgan Chase & Co. (JPM) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/jpm.html): JPMorgan Chase & Co. weighted average cost of capital: 4.8% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.10, cost of equity 10.4%, after-tax cost of debt 3.9%. - [Keurig Dr Pepper Inc. (KDP) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/kdp.html): Keurig Dr Pepper Inc. illustrative weighted average cost of capital: 7.6% at 2026-07-06. Directional practitioner reference. Beta 0.75, cost of equity 8.6%, after-tax cost of debt 4.0%. - [The Kraft Heinz Company (KHC) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/khc.html): The Kraft Heinz Company weighted average cost of capital: 6.5% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 0.65, cost of equity 7.9%, after-tax cost of debt 4.0%. - [CarMax, Inc. (KMX) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/kmx.html): CarMax, Inc. illustrative weighted average cost of capital: 7.6% at 2026-07-06. Directional practitioner reference. Beta 1.35, cost of equity 11.9%, after-tax cost of debt 4.8%. - [The Coca-Cola Company (KO) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/ko.html): The Coca-Cola Company weighted average cost of capital: 7.0% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 0.60, cost of equity 7.6%, after-tax cost of debt 3.8%. - [Mastercard Incorporated (MA) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/ma.html): Mastercard Incorporated illustrative weighted average cost of capital: 9.5% at 2026-07-06. Directional practitioner reference. Beta 1.00, cost of equity 10.0%, after-tax cost of debt 3.8%. - [LVMH Moet Hennessy Louis Vuitton SE (MC.PA) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/mc-pa.html): LVMH Moet Hennessy Louis Vuitton SE illustrative weighted average cost of capital: 9.5% at 2026-07-06. Directional practitioner reference. Beta 1.05, cost of equity 10.3%, after-tax cost of debt 3.0%. - [MetLife Inc. (MET) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/met.html): MetLife Inc. weighted average cost of capital: 7.5% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.00, cost of equity 9.8%, after-tax cost of debt 4.2%. - [Meta Platforms, Inc. (META) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/meta.html): Meta Platforms, Inc. illustrative weighted average cost of capital: 11.3% at 2026-07-06. Directional practitioner reference. Beta 1.30, cost of equity 11.7%, after-tax cost of debt 3.8%. - [Merck & Co., Inc. (MRK) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/mrk.html): Merck & Co., Inc. illustrative weighted average cost of capital: 7.3% at 2026-07-06. Directional practitioner reference. Beta 0.65, cost of equity 8.1%, after-tax cost of debt 3.9%. - [Microsoft Corporation (MSFT) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/msft.html): Microsoft Corporation weighted average cost of capital: 9.3% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 0.95, cost of equity 9.5%, after-tax cost of debt 3.7%. - [Nestle SA (NESN.SW) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/nesn-sw.html): Nestle SA illustrative weighted average cost of capital: 7.2% at 2026-07-06. Directional practitioner reference. Beta 0.65, cost of equity 8.1%, after-tax cost of debt 3.2%. - [Netflix, Inc. (NFLX) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/nflx.html): Netflix, Inc. illustrative weighted average cost of capital: 10.7% at 2026-07-06. Directional practitioner reference. Beta 1.30, cost of equity 11.7%, after-tax cost of debt 4.1%. - [Novartis AG (NOVN.SW) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/novn-sw.html): Novartis AG illustrative weighted average cost of capital: 7.2% at 2026-07-06. Directional practitioner reference. Beta 0.65, cost of equity 8.1%, after-tax cost of debt 3.2%. - [Naspers Limited (NPN.JO) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/npn-jo.html): Naspers Limited illustrative weighted average cost of capital: 10.8% at 2026-07-06. Directional practitioner reference. Beta 1.30, cost of equity 11.7%, after-tax cost of debt 4.4%. - [NVIDIA Corporation (NVDA) WACC · Cost of Capital Analysis](https://baratelliinstitute.com/wacc/nvda.html): NVIDIA Corporation weighted average cost of capital: 13.0% at 2026-06-30. Sourced inputs, transparent methodology, practitioner walkthrough. Beta 1.60, cost of equity 13.1%, after-tax cost of debt 4.4%. ## Interactive Tools & Calculators - [Redirecting to ABLE vs SNT Layering Tool](https://baratelliinstitute.com/able-vs-snt-layering-tool.html) - [Amazon FBA True-Take-Rate Calculator](https://baratelliinstitute.com/amazon-fba-calculator.html): What does Amazon actually keep on every FBA sale? Referral fee + FBA fulfillment + storage + inbound + ad spend + returns. Most sellers find their take is 30-40% lower than they assumed. 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Year-by-year cashflow, three return/inflation scenarios, funding gap in dollars. Free tool. - [Social Security Claiming Age Optimizer](https://baratelliinstitute.com/tool-social-security-optimizer.html): The transparent claim-age optimizer. Enter your PIA, FRA, and longevity. We show the monthly benefit at every age from 62 to 70, the cumulative lifetime benefit at your life expectancy, the breakeven age vs every… - [W-2 Federal + State Income Tax Estimator](https://baratelliinstitute.com/tool-w2-tax-estimator.html): A simple federal and state income tax estimator for W-2 employees with straightforward tax lives. Covers 50 states + DC, Roth-vs-Traditional 401(k) split, second W-2, 1099-INT/DIV/B basics, HSA outside payroll, EITC,… - [Multi-Entity Consolidation Workbook (Free XLSX) · See Every Company You Run as One Group](https://baratelliinstitute.com/tools/multi-entity-consolidation-tool.html): A free working XLSX that consolidates every entity you run into one clean set of statements. Map each entity's chart of accounts once, paste fresh trial balances each month, and get a consolidating schedule,… - [US-Situs Estate-Exposure Estimator — Could the US Tax Your Estate? | The Baratelli Institute](https://baratelliinstitute.com/us-situs-estate-exposure-estimator.html): A free estimator for non-US persons: how much US estate tax could fall on your US shares, US funds, and US real estate — assets that are 'US-situs' even when held abroad — and how much of that exposure a… - [VA Combined Rating Calculator — Why 50% + 30% Isn't 80% | The Benefits Navigator](https://baratelliinstitute.com/va-combined-rating-calculator.html): A free VA disability combined-rating calculator that does the real 'VA math' — combining multiple ratings the way the VA actually does, with the bilateral factor and rounding — and shows why your ratings don't simply… - [W-4 Withholding Estimator](https://baratelliinstitute.com/w4-withholding-estimator.html): The W-4 withholding tool for W-2 employees who want to right-size their per-paycheck federal tax withholding — not over-withhold and lend the IRS interest-free, not under-withhold and face the underpayment penalty.… - [WACC Calculator](https://baratelliinstitute.com/wacc-calculator.html): The defensible WACC every CFO and founder needs but most don't compute properly. CAPM cost of equity (risk-free + beta × ERP), after-tax cost of debt, target capital structure weights, size premium, industry-typical… - [Wedding Budget Planner](https://baratelliinstitute.com/wedding-budget-planner.html): The practitioner-grade wedding budget planner. Full all-in cost — including the service fees, gratuities, alterations, postage, marriage license, rehearsal dinner, welcome bags, and wedding-party gifts most planners… - [Workers Comp & EMR Optimizer](https://baratelliinstitute.com/workers-comp-emr-optimizer.html): The practitioner-grade workers comp tool for contractors, equipment dealers, HVAC, restaurants, solar installers, fleets, and any operator with field workers. EMR (experience mod) math, 3-year premium projection,… - [State Estate & Inheritance Tax by State (2026) + Residency-Establishment Checklist](https://baratelliinstitute.com/state-estate-tax-by-state): Free practitioner reference on state estate and inheritance taxes across all 50 states + DC. 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Dell, Shotwell, Gerstner on one page. ## Policy Division - [Energy Division](https://baratelliinstitute.com/energy): The Baratelli Institute's Energy Division — practitioner-grade coverage of the American energy build: solar, nuclear, gas, storage, transmission. Every tool for the right job. - [Energy Matters](https://baratelliinstitute.com/energy-matters.html): Institute thesis: energy matters and delivering it quickly matters. There is no single answer. Every serious operator uses the full stack. Non-ideological, practitioner-first framework on how the American energy… - [Institute Policy Discussions](https://baratelliinstitute.com/policy-discussions.html): Working papers by the Baratelli Institute on American solar deployment, transmission, and transformer supply. Editorial and analytical. 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Founder of the Baratelli Institute. - [For Advisors](https://baratelliinstitute.com/advisors.html): For the advisors who serve principals: CPAs, RIAs, attorneys, family-office staff, and realtors. Sharpen your expertise with the practitioner guide library, run the free tools live in client meetings, and co-brand… - [Free Practitioner Tools: Tax, M&A, Estate, Real Estate, More](https://baratelliinstitute.com/all-tools.html): The full catalog of free practitioner calculators — tax, M&A, estate, real estate, treasure assets, practice profitability, consumer finance. Browse the library. - [Case Studies · Mentoring at Scale™](https://baratelliinstitute.com/case-studies.html): Practitioner case memos from The Baratelli Institute — memo, financial model, boardroom deck, combined print edition, hub — every layer built to boardroom-defensible standard, free to read. A category of one. 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From the Baratelli Institute Money… - [Redirecting to ABLE vs SNT Layering Tool](https://baratelliinstitute.com/able-snt-layering.html) - [AI Readiness Assessment for Practitioners](https://baratelliinstitute.com/ai-readiness.html): Where does your CPA, RIA, fractional CFO, or advisory practice stand on AI integration? A practitioner-specific assessment that produces a tailored 90-day roadmap. - [AI Task Discovery Catalog · What to Ask AI to Do for Your Job This Week](https://baratelliinstitute.com/ai-task-catalog.html): The companion catalog to AI Integration Decoded. Pick your role (CFO, Family Office Principal, FO CIO, Estate Attorney, Trust Officer, CPA, RIA, Business Owner). Pick your work this week. Get 30-50 audit-defensible AI… - [Annual Fund vs. Capital Campaign](https://baratelliinstitute.com/annual-fund-vs-capital-campaign.html): The strategic-timing tool for executive directors, board chairs, and development directors weighing a capital campaign against annual-fund risk. 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Compare disciplined vs. typical athlete financial trajectory. - [Auction Hammer-Ratio Analyzer](https://baratelliinstitute.com/auction-hammer-ratio.html): The practitioner tool for nonprofit auction chairs and development officers. Why some items hammer below FMV and some above — and how to design the item mix, starting bids, and format to maximize the room's actual… - [Auction House Take-Rate Calculator](https://baratelliinstitute.com/auction-house-take-rate.html): The full auction-house take-rate consigners discover too late. Buyer's premium (25-29% sliding), seller's commission (5-15% sliding by lot value), insurance, photography, illustration, internet, withdrawal/buy-back… - [10-Year Auto TCO](https://baratelliinstitute.com/auto-tco-10-year.html): The honest 10-year total cost of ownership for a vehicle. 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Plain-English reference guides, free interactive tools, and workbooks for the families and advisors navigating government benefits — VA disability,… - [Board Giving Expectations Tool](https://baratelliinstitute.com/board-giving-expectations.html): The give/get framework tool for nonprofit board chairs, nominating committee chairs, and executive directors. Calculate realistic board fundraising contribution, set tiered give/get expectations, generate sample policy… - [8 Wastes Self-Audit](https://baratelliinstitute.com/bop-8-wastes-audit.html): Toyota DOWNTIME audit with industry-typical dollar-impact bands. - [Cash Conversion Cycle Calculator](https://baratelliinstitute.com/bop-cash-conversion-cycle.html): DSO + DIO - DPO with industry-typical bands and improvement levers. - [Constraint Finder (Goldratt Five Steps)](https://baratelliinstitute.com/bop-constraint-finder.html): Walk through Goldratt's Five Focusing Steps and produce a 1-page action plan. - [DBS-Lite Scorecard](https://baratelliinstitute.com/bop-dbs-lite-scorecard.html): Lightweight Danaher Business System assessment across five pillars with gap heatmap. - [Exit Readiness Scorecard](https://baratelliinstitute.com/bop-exit-readiness-scorecard.html): PE-buyer-style scorecard across Financial, Operational, Organizational, and Market dimensions. - [HR Cost-per-Hire Calculator](https://baratelliinstitute.com/bop-hr-cost-per-hire.html): Free Cost-per-Hire calculator from the Business Operator's Blueprint — total the true cost of filling a role, from advertising through onboarding. - [Little's Law Throughput Modeler](https://baratelliinstitute.com/bop-littles-law-throughput.html): Free Little's Law throughput modeler from the Business Operator's Blueprint — relate work-in-process, throughput, and lead time for any operation. - [Network Design Sketch](https://baratelliinstitute.com/bop-network-design-sketch.html): Free network design sketch tool from the Business Operator's Blueprint — rough out facility, distribution, and capacity layouts before you commit capital. - [Operating Rhythm Designer](https://baratelliinstitute.com/bop-operating-rhythm-designer.html): Generate a recommended daily / weekly / monthly meeting cadence based on company size and industry. - [Operator Decision Logger](https://baratelliinstitute.com/bop-operator-decision-logger.html): Bezos Type-1 / Type-2 decision logger with browser-local storage and CSV export. - [Queue / Throughput Calculator (M/M/s)](https://baratelliinstitute.com/bop-queue-throughput-calc.html): Sizing tool for any queue: cashiers, kitchens, support tickets, attractions, surgery suites. - [Portfolio RevPAR Modeler](https://baratelliinstitute.com/bop-revpar-portfolio.html): Free portfolio RevPAR modeler from the Business Operator's Blueprint — model revenue per available room across a multi-property hospitality portfolio. - [Supplier Scorecard (5-D)](https://baratelliinstitute.com/bop-supplier-scorecard.html): Quality, OTIF, Cost, Social Compliance, IP. Weighted score with tier recommendation. - [Throughput Accounting (T-I-OE)](https://baratelliinstitute.com/bop-throughput-accounting-calc.html): Goldratt T-I-OE calculator with constraint-decision frame for product-mix prioritization. - [Unit Economics Builder](https://baratelliinstitute.com/bop-unit-economics-builder.html): CAC, LTV, contribution margin, payback. Industry-vertical presets included. - [Bridesmaid / Groomsman True Cost](https://baratelliinstitute.com/bridesmaid-groomsman-true-cost.html): The $1,500-$3,000 nobody warned them about. The full cost of being in someone's wedding party — dress or suit, alterations, shoes, hair, makeup, bachelor/bachelorette weekend, shower, gifts, travel, lodging — with… - [The First 90 Days After Signing · A Free Companion Brief to the Athletes' Wealth Playbook](https://baratelliinstitute.com/brief-awp.html): A free companion brief to the Athletes' Wealth Playbook. The tax and financial decisions a professional athlete faces in the first 90 days after signing the first big contract: state residency election, signing-bonus… - [The Baratelli Brief · Mentoring At Scale™](https://baratelliinstitute.com/brief.html): The Baratelli Brief — Mentoring At Scale from the Baratelli Institute. One real practitioner problem walked end to end: the math, the structure, the move. Twice a month. Free. Archive of all back issues. - [Brooke Thompson · AWP Video Series Host](https://baratelliinstitute.com/brooke-thompson.html): Brooke Thompson is the AI-generated host of the Athletes' Wealth Playbook video series. AI-disclosed. Practitioner content authored by Phil A. Baratelli, CPA, MBA. Free editions for athletes, parents, coaches. - [Business Estimated Tax Calculator (with PTET)](https://baratelliinstitute.com/business-estimated-tax.html): The estimated-tax calculator for C-corps, S-corps, partnerships, and LLCs taxed as either. Federal Form 1120-W safe harbor analysis (100% prior year for small corps; current-year for large corps). Pass-through entity… - [Buy a Business | The Baratelli Institute](https://baratelliinstitute.com/buy-a-business.html): A practitioner's hub on buying a small business in the silver-tsunami era: how to find, value, fund, and run diligence on an acquisition — without overpaying or getting burned. - [The Buyer Journey · Business Buyer's Guide Walkthrough](https://baratelliinstitute.com/buyer-journey.html): A 24-month walkthrough of buying a $2.5M services business using 11 tools from the Baratelli Institute library. From first thoughts of acquisition through Year 1 operating. The companion arc to the Sale Journey. - [CapEx Justification Tool](https://baratelliinstitute.com/capex.html): The capital-expenditure justification tool every CFO actually uses. NPV, IRR, MIRR, payback, MACRS depreciation, bonus + Section 179, sensitivity tornado, three-scenario build, strategic-fit scorecard, and the… - [Capital Campaign Pace Tool](https://baratelliinstitute.com/capital-campaign-pace.html): The practitioner-grade capital campaign pace tool for foundation CEOs, campaign chairs, and major-gift teams running $5M-$500M campaigns over 3-7 years. Gift pyramid, prospect coverage at each tier, quiet-phase… - [Caregiver FMLA + Income Protection Planner](https://baratelliinstitute.com/caregiver-fmla-income-protection.html): A practitioner-grade leave + income-protection planner for parents taking months off to be with a child in treatment. FMLA eligibility, state PFML, paid employer leave, short-term disability, and the real… - [Comcast Media/Technology Separation — SOTP Case Study](https://baratelliinstitute.com/cases/comcast-case-study.html): The Baratelli Institute practitioner case study on Comcast's Media/Technology separation. SOTP model, IC memo, LBO on theme parks. Free PDFs and Excel models. - [Copart + Berkshire — A Hypothetical Acquisition Analysis](https://baratelliinstitute.com/cases/copart-berkshire-case.html): The Baratelli Institute practitioner case study on a hypothetical Berkshire acquisition of Copart. Standalone SOTP intrinsic value, GEICO integration, family-controlled business precedent. - [Danaher Corporation — The Operating-System Compounder | A Baratelli Institute Case Memo](https://baratelliinstitute.com/cases/danaher-compounder-case.html): The Baratelli Institute practitioner case memo on Danaher Corporation. Eleven sections walking Danaher today, the Rales origin, the Rales philosophy, the Danaher Business System (DBS), DBS vs Six Sigma vs Toyota… - [Belron / Safelite — The 2024 Record-Scale Dividend Recapitalization](https://baratelliinstitute.com/cases/dividend-recap-case.html): The Baratelli Institute practitioner case study on the Belron / Safelite 2024 dividend recapitalization — record-scale €4.4B extraordinary dividend funded by €8.1B new debt. Full model, comparables to Domino's 2012,… - [LVMH — The Arnault Family Architecture](https://baratelliinstitute.com/cases/lvmh-arnault-case.html): The Baratelli Institute practitioner case study on LVMH Moet Hennessy Louis Vuitton. Bernard Arnault, family succession, real estate as hidden asset, Belmond, Cheval Blanc, Financiere Agache, and the reference… - [Penske Automotive — Why Berkshire Is The Natural Buyer, If The Family Ever Sells](https://baratelliinstitute.com/cases/penske-berkshire-case.html): The Baratelli Institute practitioner case memo on Penske Automotive Group as a Berkshire Hathaway acquisition candidate. Berkshire already owns approximately 19% of PAG; Roger Penske is 89. This memo does not predict a… - [Samsung — The Lee Family Architecture](https://baratelliinstitute.com/cases/samsung-lee-case.html): The Baratelli Institute practitioner case study on Samsung Electronics and the Lee family. The largest inheritance tax event in world history, the chaebol cross-shareholding architecture, Samsung Life Insurance as the… - [The CFO Engagement Estimator](https://baratelliinstitute.com/cfo-engagement.html): Right-size your finance function. Compare fractional CFO, full-time CFO, and controller-only models for your company's specific stage and complexity. - [For the CFO & Finance Practitioner](https://baratelliinstitute.com/cfo-practitioner-hub.html): Guides and tools for the people who run the finance function, do the deals, and sign their name to the numbers — the CFO and finance practitioner's reference shelf. - [Changing Careers Without Starting Over | Finding Your Work | The Baratelli Institute](https://baratelliinstitute.com/changing-careers.html): The two-step career pivot: change one variable at a time, not both at once. Why your transferable skills are the bridge, and why it's never too late. - [Circle the Field — Finding Your Work | The Baratelli Institute](https://baratelliinstitute.com/circle-the-field.html): Love a field but see no path to the obvious job? Circle the Field is a method for finding the dozens of better doors around any field you're passionate about — with a skills-and-verbs matrix, an economics lens, and a… - [Co-brand the Journey · Free for Realtors & Brokers](https://baratelliinstitute.com/cobrand-builder.html): Free, instant co-branding for real-estate agents and business brokers. Add your photo, name, and contact info to a practitioner-grade buying or selling journey — and send the custom URL to your clients. Sixty seconds,… - [House v. NCAA Settlement Explained — $20.5M Rev-Share Cap, $2.8B Back-Pay](https://baratelliinstitute.com/college-athlete-revenue-sharing.html): The June 2025 House v. NCAA settlement lets Division I schools pay athletes directly for the first time. $20.5M cap per school (2025-26), growing to $33M by 2035, plus $2.8B in back damages. Baratelli Institute… - [College Football Coaching Changes & Contract Movement Reference](https://baratelliinstitute.com/college-football-coaching-changes.html): Every P4 head-coach change, every material contract adjustment, and every buyout paid this cycle. The Baratelli Institute living reference tracking the 2025-26 coaching carousel and contract-movement market. Covers Big… - [The NIL Payment Disclosure Reference](https://baratelliinstitute.com/college-football-nil-disclosure-reference.html): What is public today, what is not, and what is about to change. Every P4 program's NIL and revenue-share disclosure landscape tracked across three vectors: 501(c)(3) collective 990 filings, the Deloitte-administered… - [The Compounding Life · An Imprint of the Baratelli Institute](https://baratelliinstitute.com/compounding-life.html): The Compounding Life — the Baratelli Institute's imprint for the inner craft of a wealthy life. Three books for any reader: Decide. Act. Now., You Are Wealthier Than You Imagined, and Wealth Psychology. Small choices… - [Concentrated Stock Diversification Calculator](https://baratelliinstitute.com/concentrated-stock-diversification.html): The single-stock concentration risk that destroys more wealth than any other mistake — and the six tax-aware unwinding strategies most advisors don't fully model. 10b5-1 sells, exchange funds (§721 / §351), charitable… - [Conservation Easement Deduction](https://baratelliinstitute.com/conservation-easement.html): Conservation easement deduction estimator with IRS-scrutiny flags. Donor permanently restricts land use; deduction = before-easement FMV minus after-easement FMV. Heavily audited — Notice 2017-10 makes syndicated… - [Contractor Bonding Capacity & Strategic Review](https://baratelliinstitute.com/contractor-wip-profitability.html): The contractor strategic review your surety, banker, and acquirer actually want to see. Bonding capacity (single-job + aggregate), profit-fade analysis, change-order economics, win-rate diagnostics. The view your… - [Cookie Notice](https://baratelliinstitute.com/cookies.html): The Baratelli Institute cookie notice. What cookies we use, why, and how to control them. - [Baratelli Cost of Equity Reference · 73 Companies · CAPM](https://baratelliinstitute.com/cost-of-equity.html): CAPM cost of equity for 73 major public companies. Practitioner reference, sourced inputs, quarterly refresh. Free from the Baratelli Institute. - [CPA Firm Engagement Profitability](https://baratelliinstitute.com/cpa-firm-profitability.html): The practice-management tool every CPA firm partner should run on themselves before next budget cycle. Realization, utilization, lockup days, effective rate, profit per equity partner, engagement-level profitability.… - [Creator Hub — The Business Behind the Content](https://baratelliinstitute.com/creator-hub.html): For YouTubers, podcasters, newsletter operators, TikTok creators, Substack writers, and course creators — the neutral practitioner reference for the money side of the creator business. Free calculators, guides, and the… - [Medical Crowdfunding Realism Check](https://baratelliinstitute.com/crowdfunding-realism.html): A practitioner-grade reality check for medical crowdfunding campaigns. Honest 30/60/90-day projections, tax treatment of receipts, the 1099-K threshold, and the recommendation to layer with employer hardship benefits +… - [Customer Concentration & AR Aging Tool](https://baratelliinstitute.com/customer-concentration-ar-aging.html): The practitioner-grade receivables risk tool for B2B operators — equipment dealers, contractors, solar installers, survey firms, restaurant caterers. Customer concentration (Herfindahl), AR aging waterfall, DSO… - [Donor-Advised Fund Bunching Strategy](https://baratelliinstitute.com/daf-bunching-strategy.html): For donors who fall just below the standard-deduction itemization threshold each year, bunching 3-5 years of charitable giving into a single DAF contribution year recovers a deduction most taxpayers leak. Five-year… - [Deal Multiple Lookup](https://baratelliinstitute.com/deal-multiples.html): What does your business sector trade for? EV/EBITDA and EV/Revenue benchmarks across 30+ sectors with precedent transactions. - [Distribution Deals vs. Standard Record Contracts — the masters-ownership architecture that decides an artist's long-term economics](https://baratelliinstitute.com/distribution-deals-vs-record-contracts.html): Standard record contracts and distribution deals produce structurally different long-term economics for recording artists. The Institute walks both architectures at practitioner depth: what the label owns, what the… - [Donor Pipeline Math](https://baratelliinstitute.com/donor-pipeline-math.html): The practitioner tool for development directors building 24-month giving forecasts. Prospects × probability × gift size, by capacity tier and cultivation stage, with staff-portfolio capacity warnings and calendar… - [Due Diligence: What to Check Before You Buy a Business | The Baratelli Institute](https://baratelliinstitute.com/due-diligence.html): The checks that separate a great acquisition from an expensive mistake: quality of earnings, customer concentration, owner dependence, key people, and the paper trail. - [E-Com Sales Tax Nexus & 1099-K Tracker](https://baratelliinstitute.com/ecom-sales-tax-nexus-1099k.html): The compliance compass every e-commerce seller needs but most don't run. State-by-state economic-nexus thresholds (post-Wayfair), marketplace-facilitator carve-outs, registration cost vs cost-of-non-compliance, and the… - [E-commerce Unit Economics](https://baratelliinstitute.com/ecommerce-unit-economics.html): The unit economics every DTC and Amazon FBA founder should know cold. AOV, CAC, LTV, payback period, contribution margin, LTV:CAC ratio. Channel-by-channel comparison for Amazon vs Shopify vs hybrid. From the Baratelli… - [Equipment: Buy vs Lease vs Finance](https://baratelliinstitute.com/equipment-buy-vs-lease-vs-finance.html): Three ways to put steel on the ground — outright purchase, operating lease, or equipment financing — and the math (NPV, tax shield, opportunity cost, §179/§168(k)) that decides which one is right. For Cat dealer… - [Estate Planning Business Valuation](https://baratelliinstitute.com/estate-business-valuation.html): The closely-held business valuation for gift & estate tax purposes. DLOM (Discount for Lack of Marketability), DLOC (minority interest discount), §2703 buy-sell agreement test, Rev. Rul. 59-60 factors, FLP/FLLC discount… - [Estate Planning for Collectibles](https://baratelliinstitute.com/estate-planning-collectibles.html): The four exit paths for treasure assets — sell, charitable donate (related-use vs not), bequeath, fractional gift — and the after-tax math that should drive the choice. 28% federal collectibles rate + state + NIIT +… - [Estate Tax Headroom Calculator](https://baratelliinstitute.com/estate-tax-headroom.html): See your federal and state estate tax exposure at projected death-date estate value. Federal exemption $15M / $30M MFJ post-OBBBA, plus 15+ states with their own estate / inheritance tax. Most HNW families miss the… - [Etsy True-Take-Rate Calculator](https://baratelliinstitute.com/etsy-true-take-rate.html): The full Etsy take-rate sellers underestimate. Listing fee, transaction fee (6.5% on item + shipping + tax), payment processing (3% + $0.25), the mandatory offsite-ads trap that hits at $10K annual revenue, currency… - [Event True ROI Tool](https://baratelliinstitute.com/event-true-roi.html): The practitioner tool that turns a one-line cash-net into a full 5-year donor-lifetime view of an event. Pipeline value, board recruits, brand-building, retention impact — the soft revenue every gala report skips. From… - [Every Child an Investor — Trump Accounts, explained free | The Baratelli Institute](https://baratelliinstitute.com/every-child-an-investor.html): A free Institute initiative on the new Trump Accounts: what they are, the compounding that makes them grow, a free step-by-step guide for parents, and a playbook for foundations and donors who want to seed accounts at… - [The Family Office](https://baratelliinstitute.com/family-office-hub.html): From the day the office is set up to the day the legacy passes — the right reference at every seat of the family office. Guides and tools from the Baratelli Institute. - [FBAR + Form 8938 Reporting Threshold Checker | The Baratelli Institute](https://baratelliinstitute.com/fbar-8938-threshold-checker.html): Free tool: do you need to file an FBAR or Form 8938? Threshold check by filing status, residence, and aggregate foreign account balances. From The International Tax & Cross-Border Wealth guide. - [Field Notes · Mentoring At Scale™ from the Baratelli Institute](https://baratelliinstitute.com/field-notes.html): Field Notes - Mentoring At Scale from the Baratelli Institute. Each entry teaches one concept from the practitioner library, references the chapter and section, and links to a free tool you can use on your own numbers. - [What Happens After the Peak: Brooks Koepka and the Athletes' Wealth Long Game · Field Notes](https://baratelliinstitute.com/field-notes/2026-05-11-brooks-koepka-liv.html): The career-arc question is the harder one. The rookie contract gets the headlines; the second contract and the post-peak phase determine whether the wealth survives the career. - [7,028 Transfers and Counting: Florida's Teen-Sports Pipeline Is Already a Family-Office Conversation · Field Notes](https://baratelliinstitute.com/field-notes/2026-05-12-florida-teen-sports.html): Harriet Ryan's WSJ reporting on 7,028 Florida high-school athletic transfers documents a pipeline most planners have not staffed for. The wealth-planning conversation has to start before the kid signs anything. - [HALO Trade: Why Family Capital Is Buying Dealerships and Fisheries to Underwrite the AI Cycle · Field Notes](https://baratelliinstitute.com/field-notes/2026-05-22-old-economy-family-capital.html): The Zell-family EGI is buying John Deere dealerships, bluefin tuna fisheries, and asset-heavy businesses on a 10-12 year hold. The practitioner read: this is the durable-cashflow trade, re-tagged as the anti-AI trade,… - [Field Tech Utilization · Windshield Time Is the Silent Killer](https://baratelliinstitute.com/field-tech-utilization.html): The practitioner-grade tech utilization tool for dispatch-based businesses. HVAC, plumbing, electrical, equipment service, solar O&M, UPS, IT field, surveying. Find the windshield time, the callbacks, the idle hours —… - [Finding Your Work | The Baratelli Institute](https://baratelliinstitute.com/finding-your-work.html): A free, practitioner's method for answering 'what should I be doing with my life?' — a seven-part self-inventory, the hidden job market, and a free 46-page workbook. - [First-Year E-Com Cash Plan](https://baratelliinstitute.com/first-year-ecom-cash-plan.html): The cash-burn projection most first-time e-commerce founders don't run before they launch. Profit looks fine on paper but cash is destroyed by inventory builds, marketing spend ramps, payment processor lag, returns… - [Family Office Cost Calculator](https://baratelliinstitute.com/fo-cost.html): Right-size your family office model. Compare RIA, multi-family office, outsourced FO, embedded FO, and single family office structures by annual cost and trade-offs. - [Foundation Major-Gift Pipeline Tool](https://baratelliinstitute.com/foundation-major-gift-pipeline.html): The practitioner-grade major-gift pipeline tool for hospital foundation directors, nonprofit major-gift teams, and development VPs. Identification × cultivation × solicitation × close — expected $ closed in 12 months,… - [Baratelli Foundations Series Glossary · Free References](https://baratelliinstitute.com/foundations/glossary.html): The Baratelli Foundations Series Glossary - a 185-term cross-index across all eight Foundations PDFs. Alphabetical browse, client-side search, page-numbered references back to every PDF. - [Free Guides Hub](https://baratelliinstitute.com/free.html): The complete catalog of free practitioner-grade PDFs from the Baratelli Institute. Creator's Money Playbook, AWP free editions, CFO and PE Free Extracts, the Special Needs Workbook, every Brief and Field Note, plus… - [Fund-Domicile & Withholding Comparator — The Hidden Cost of Holding US Shares | The Baratelli Institute](https://baratelliinstitute.com/fund-domicile-withholding-comparator.html): A free tool showing what holding US-market exposure directly costs a non-US investor in dividend withholding and US-situs estate-tax exposure — versus holding the same exposure through a non-US-domiciled fund. From The… - [The Future of Sports Watching — Big Tech, Streaming, Immersive Viewing](https://baratelliinstitute.com/future-of-sports-watching.html): Amazon, Apple, Google, Netflix, and Meta are reshaping how Americans watch sports. Amazon Prime carries NFL Thursday Night Football. Apple TV+ carries MLS globally. YouTube TV carries NFL Sunday Ticket. Netflix is… - [Gala Profitability Tool](https://baratelliinstitute.com/gala-profitability.html): The practitioner-grade gala P&L tool for development officers, nonprofit boards, gala chairs, and CFOs of mission-driven organizations. Cash net, cost-per-dollar-raised, pipeline value, and true ROI — including the… - [Golf Tournament Profitability](https://baratelliinstitute.com/golf-tournament-profitability.html): Practitioner-grade nonprofit golf tournament P&L planner. Sponsor-tier pricing, hole-sponsor stacking, mulligan/raffle yield, dinner economics, and pipeline value. From the Baratelli Institute Family Office Guide and… - [Guías en Español](https://baratelliinstitute.com/guias-en-espanol.html): La biblioteca del Baratelli Institute en español — guías en lenguaje claro para dueños de negocio, familias y los asesores que los acompañan. Oficina familiar, bienes raíces, psicología del patrimonio y referencias… - [Guides & Pricing](https://baratelliinstitute.com/guides-pricing.html): Every Baratelli Institute guide and its price on one page, with a direct buy link and a way to reach the founder. Professional references for CFOs, CPAs, attorneys, trustees, and family offices. Additional coverage of… - [Practitioner Guides](https://baratelliinstitute.com/guides.html): The Baratelli Institute publishes 31+ reference guides for the international practitioner — Private Equity, CFO/Controller, Family Office, Athletes' Wealth, First Principles of Master Investing, Liquidity Event,… - [Employer Health Insurance Strategy](https://baratelliinstitute.com/health-insurance-strategy.html): Compare seven viable employer health insurance strategies side-by-side. Group health, level-funded, self-funded, QSEHRA, ICHRA, defined contribution, and no-plan-plus-wages. ALE threshold and §4980H penalty math built… - [The Hidden Job Market | Finding Your Work | The Baratelli Institute](https://baratelliinstitute.com/hidden-job-market.html): Most jobs are filled before they're advertised. Why the hidden job market exists, why it beats the algorithm in 2026, and how to reach it through people. - [Home Services Job Profitability](https://baratelliinstitute.com/home-services-profitability.html): The job-level profitability tool for HVAC, plumbing, electrical, landscaping, pest, roofing, and other home-services businesses. Ticket size, parts vs labor, drive time, technician utilization, callback rate, member… - [How to Find a Business to Buy | Buy a Business | The Baratelli Institute](https://baratelliinstitute.com/how-to-find-a-business.html): Where acquisition deals actually are — the public marketplaces and brokers versus the off-market, proprietary search that finds the best businesses before they list. - [How to Fund a Business Purchase: SBA Loans & Seller Financing | Buy a Business | The Baratelli Institute](https://baratelliinstitute.com/how-to-fund-the-purchase.html): You rarely need all the cash. The acquisition capital stack — SBA 7(a) loans (up to $5M, ~10% down), seller financing, and your equity — explained for first-time buyers. - [How to Value a Small Business: SDE & EBITDA Multiples | Buy a Business | The Baratelli Institute](https://baratelliinstitute.com/how-to-value-a-business.html): What a small business is actually worth: Seller's Discretionary Earnings (SDE), EBITDA, typical Main Street multiples (~2-3.5x SDE), and what makes a multiple rise or fall. - [If We Ran Berkshire — Acquire NBCU · The Operator's Chair](https://baratelliinstitute.com/if-we-ran-berkshire-acquire-nbcu.html): The Institute's editorial position: if we ran Berkshire Hathaway under Greg Abel, we would acquire NBCUniversal outright. The five Buffett filters applied to the spin. The platform thesis. The bolt-on candidate map. The… - [In-Kind Donation Valuation Tool](https://baratelliinstitute.com/in-kind-donation-valuation.html): The practitioner tool for in-kind donation valuation and IRS substantiation. Donor-side deductibility (Pub. 526 + 561), charity-side revenue recognition (ASC 958-605), and the written acknowledgment language Pub. 1771… - [Informational Interviews That Actually Work | Finding Your Work | The Baratelli Institute](https://baratelliinstitute.com/informational-interviews.html): How to run an informational interview without asking for a job: a ready-to-send opening message, the PIE method, the questions that open people up, and the follow-up. - [International Tax Reference · The Practitioner's Cross-Border Reference](https://baratelliinstitute.com/international-tax-reference.html): Practitioner-grade international tax reference for US persons and cross-border families. Puerto Rico Act 60, GILTI, Form 8938 vs FBAR, country comparison, §877A expatriation, and US persons abroad — six sourced… - [Built to Travel · The Library Outside the U.S.](https://baratelliinstitute.com/international.html): The Baratelli Library outside the U.S. — the Cross-Border Wealth Playbook (the Library's first volume written exclusively for the life across borders) plus six guides built to travel from day one: Wealth Psychology,… - [Country Comparison Matrix — Where the US High Earner Actually Ends Up](https://baratelliinstitute.com/intl-tax/country-comparison.html): A practitioner's country comparison matrix for US persons considering international relocation. Puerto Rico, Portugal, Malta, UAE, Singapore, Switzerland, and the UK compared on tax regime, corporate rates, capital… - [§877A Expatriation Tax — the Cost of Citizenship Renunciation](https://baratelliinstitute.com/intl-tax/expatriation-877a.html): §877A expatriation tax explained: the covered expatriate tests, the mark-to-market exit tax, the $890,000 (2026) capital gain exclusion, the specified tax-deferred account rules, and the practitioner walkthrough of the… - [Form 8938 vs FBAR — Which Filing Applies (and When Both)](https://baratelliinstitute.com/intl-tax/form-8938-vs-fbar.html): Form 8938 (FATCA) vs FinCEN Form 114 (FBAR): the two different thresholds, the two different filing agencies, the two different penalty regimes, and the decision matrix for when you file which. Baratelli Institute… - [GILTI Tax Explained (2026) — Calculation, §250 Deduction, Foreign Tax Credit](https://baratelliinstitute.com/intl-tax/gilti.html): GILTI tax explained with a full worked example. §951A inclusion, QBAI deemed return, §250 deduction (13.125% effective rate), high-tax exclusion, foreign tax credit interaction. Practitioner reference. - [PFIC Rules Explained (2026) — QEF, MTM Elections & Form 8621](https://baratelliinstitute.com/intl-tax/pfic.html): PFIC rules explained with worked examples. §1291 default punitive regime, §1295 QEF election, §1296 mark-to-market election, Form 8621 filing. Foreign mutual funds, UCITS, OEICs, unit trusts. Practitioner reference. - [Puerto Rico Act 60 & Act 22 — Individual Investor Decree](https://baratelliinstitute.com/intl-tax/puerto-rico-act-60.html): Puerto Rico Act 60 (formerly Act 22) individual investor decree: the 0% capital gains rate, bona fide resident tests under §937, annual compliance requirements, and the practitioner walk-through of when the move… - [The Baratelli IRA Reference](https://baratelliinstitute.com/ira-reference.html): Practitioner-grade IRA reference for US taxpayers, founders, and family offices. Traditional vs Roth, conversion strategy, the Peter Thiel case, self-directed IRAs, inherited IRAs, and the mega-backdoor Roth 401(k).… - [IRS Forms Index for Creators & Small Business](https://baratelliinstitute.com/irs-forms.html): Every IRS form a creator or small-business owner is likely to touch, linked directly to the current-year version on IRS.gov. Fast lookup, no stale PDFs, no signup. Educational reference only. - [Kitchen Remodel Cost & ROI](https://baratelliinstitute.com/kitchen-remodel-cost-roi.html): Practitioner-grade kitchen remodel cost + 5-year resale ROI tool. Scope tier, cabinet path, counters, appliances, regional multiplier. From Remodeling Magazine Cost vs Value Report data. Built by an operator who rehabs… - [Law Firm Profitability Calculator: PEP, Realization, Lockup](https://baratelliinstitute.com/law-firm-profitability.html): Free matter-level tool for managing partners. Model realization, utilization, lockup, PEP, and overhead allocation against AmLaw benchmarks. Run yours. - [Baratelli LBO Reference · Leveraged Buyout Methodology](https://baratelliinstitute.com/lbo.html): Practitioner-grade LBO methodology, sources & uses discipline, debt schedule mechanics, and sponsor return math walked to case-study depth. Free from the Baratelli Institute. - [Lease vs Buy](https://baratelliinstitute.com/lease-vs-buy.html): The practitioner-grade lease-vs-buy calculator. Lease residual, money factor, mileage overage, acquisition + disposition fees, sales-tax handling, buy-financing total interest, depreciation curve, and what happens at… - [The Liquidity Event Simulator](https://baratelliinstitute.com/liquidity-event-simulator.html): Model your own liquidity event. Calculate net-to-family with and without pre-exit planning. From the Baratelli Institute Practitioner Guide Series. - [Marital Risk Architecture — prenup, postnup, and trust structure for high-earning athletes and entertainers](https://baratelliinstitute.com/marital-risk-architecture.html): For high-earning athletes and entertainers, marital risk is the single largest wealth-destruction event in the historical record. The Institute walks state-law regimes (community property vs. equitable distribution),… - [Raise the Price Before You Sell | The Baratelli Institute](https://baratelliinstitute.com/maximize-business-value.html): How to raise your business's selling price: the five value-drivers, transferability, and the 12-24 months of lead time that move you up the range. - [Redirecting to Medicaid Cliff Calculator](https://baratelliinstitute.com/medicaid-cliff.html) - [Redirecting to Medical Deduction Estimator](https://baratelliinstitute.com/medical-deduction.html) - [The Money Bridge: Funding a Career Transition | Finding Your Work | The Baratelli Institute](https://baratelliinstitute.com/money-bridge.html): A career change usually has a cost. How to fund the gap — runway, cost of entry, and bridge income — plus the three-rung risk ladder that keeps a pivot survivable. - [Mortgage Underwriting Calculator](https://baratelliinstitute.com/mortgage-underwriting.html): The residential mortgage underwriting math your loan officer is running. Front-end and back-end DTI, LTV, conforming vs. jumbo limits, PMI thresholds, ATR/QM rules, reserve requirements, and the special programs… - [401(k) Match Maximizer · Money Reality](https://baratelliinstitute.com/mr-401k-match.html): Capture the employer 401(k) match — the 50% guaranteed return no other instrument can offer. Match formula, vesting schedule, leave-on-table math. From the Money Reality First Job Edition. - [College vs Trade School NPV · Money Reality](https://baratelliinstitute.com/mr-college-vs-trade.html): The pure NPV math on college vs trade school. Cost of degree, lost wages, post-grad earnings, retirement-age net worth. From the Money Reality series. - [The Most Powerful Force in Finance · Money Reality](https://baratelliinstitute.com/mr-compound-interest.html): Visualize compound interest at any age, any starting balance, any monthly contribution. The compounding tool from the Money Reality series (HS, College, First Job). - [The Credit Card Trap, Visualized · Money Reality](https://baratelliinstitute.com/mr-credit-card-trap.html): What 'minimum payments' on a credit card balance actually cost. Years to payoff, total interest, the small-extra-payment lever. From the Money Reality series. - [Emergency Fund Builder · Money Reality](https://baratelliinstitute.com/mr-emergency-fund.html): The 3-to-6-month target, the HYSA comparison, the savings runway. Build your emergency fund before any investment. From the Money Reality series. - [First Apartment Budget · Money Reality](https://baratelliinstitute.com/mr-first-apartment.html): What salary does the first apartment actually require? Real math on rent + utilities + commute + tax + health + food + savings target. From the Money Reality First Job Edition. - [Hidden Balance Sheet Self-Assessment · Money Reality](https://baratelliinstitute.com/mr-hidden-balance-sheet.html): Inventory your activity-derived intangibles. The Hidden Balance Sheet tool from the Money Reality series. For HS, College, and First Job readers. - [Job Offer Comparator · Money Reality](https://baratelliinstitute.com/mr-job-offer-compare.html): Compare two or three job offers on total comp, not just salary. Bonus, 401k match, health, PTO, RSUs, commute, state tax. From the Money Reality First Job Edition. - [First Paycheck Walkdown · Money Reality](https://baratelliinstitute.com/mr-paycheck-walkdown.html): Gross → federal tax → FICA → state → 401(k) → health → benefits → net. Your first paycheck, broken down line by line. From the Money Reality First Job Edition. - [The Roth as a Tax-Free Lottery · Money Reality](https://baratelliinstitute.com/mr-roth-lottery.html): See what your earned income at age 16-30 turns into inside a Roth IRA (or your country's equivalent tax-advantaged wrapper) by retirement age. The Roth-as-lottery tool from the Money Reality series. - [Side Hustle / 1099 Tax Estimator · Money Reality](https://baratelliinstitute.com/mr-side-hustle-1099.html): What does your side hustle actually owe in tax? Self-employment tax, quarterly estimates, deductions worth taking. From the Money Reality series. - [Student Loan Amortization · Money Reality](https://baratelliinstitute.com/mr-student-loan.html): Federal vs private student loans, Standard vs IBR/SAVE/PAYE, payoff timeline, total interest. From the Money Reality College + First Job editions. - [Multi-State Sales-Tax Nexus: Hardware + Install](https://baratelliinstitute.com/multi-state-sales-tax-nexus-hardware.html): Ship a generator across state lines and the state wants to know. State-by-state nexus matrix, registration gap, back-tax exposure, and the voluntary disclosure path for hardware operators with install and service across… - [Naming-Opportunity Pricing Tool](https://baratelliinstitute.com/naming-opportunity-pricing.html): The practitioner-grade naming-opportunity pricing tool for hospital foundation directors, capital campaign chairs, and gift-policy committees. Lead/major/standard/small naming tier math, endowed-vs-term naming,… - [New vs Used vs CPO](https://baratelliinstitute.com/new-vs-used-vs-cpo.html): The practitioner-grade new-vs-used-vs-certified-pre-owned total cost of ownership tool. Five-year and ten-year all-in costs including depreciation curve, insurance differential, maintenance reserve, and warranty value.… - [NIL Athlete Rookie Car Warning](https://baratelliinstitute.com/nil-athlete-rookie-car-warning.html): The car decision is the rookie mistake every young athlete with sudden income makes. This tool shows the real 10-year cost of a $200K Lamborghini for a 21-year-old NFL rookie vs the same $200K invested at S&P returns.… - [NIL Commitment Decision Tool](https://baratelliinstitute.com/nil-commitment.html): College recruits and their families: model the after-tax NIL differential between schools you're considering. State tax differences alone can shift career-cumulative NIL by hundreds of thousands. - [Parts Inventory Turn & Carrying Cost Tool](https://baratelliinstitute.com/parts-inventory-turn.html): The practitioner-grade inventory tool for equipment dealers, HVAC contractors, restaurants, solar installers, and any operator with physical inventory. Turns, days on hand, A/B/C/D mix, carrying cost, dead-stock… - [The PE Fund Economics Simulator](https://baratelliinstitute.com/pe-fund-economics.html): Model your PE fund returns end-to-end. Carry waterfall, MOIC, net IRR, and the four exit channels — quantified for your specific fund. - [Pediatric Catastrophic Estate Planning Tool](https://baratelliinstitute.com/pediatric-catastrophic-estate-planning.html): A practitioner-grade estate-planning planner for families facing a major pediatric medical diagnosis. Guardianship, Special Needs Trust selection (1st-party self-settled vs 3rd-party gift), ABLE account eligibility,… - [Per Family-Night Cost](https://baratelliinstitute.com/per-family-night-cost.html): The fully-loaded unit-economics tool for hospital-adjacent family housing nonprofits. What does it actually cost to host one family for one night? The number the board asks about and development teams need for the case… - [Per-Guest Cost Trade-Off](https://baratelliinstitute.com/per-guest-cost-tradeoff.html): The wedding trade-off math nobody runs. Side-by-side scenarios at 50, 100, 150, 200, and 250 guests showing total cost, fixed-cost dilution, and which model gives the better experience: small-and-nicer vs… - [PFIC MTM vs QEF Decision Tool | The Baratelli Institute](https://baratelliinstitute.com/pfic-regime-decision.html): Free tool: which PFIC regime delivers the lowest tax on your foreign mutual fund or ETF? Compare §1291 default vs §1296 MTM vs §1295 QEF outcomes side-by-side. From The International Tax & Cross-Border Wealth guide. - [Joe Burrow — $275M Market-Resetting Extension, Fashion-Forward Brand & Food Security Foundation | The Player Reference](https://baratelliinstitute.com/player-burrow.html): Joe Burrow Bengals QB — the $275M / 5-yr September 2023 market-resetting extension with 80% guarantee, fashion-forward endorsement portfolio (Nike, Aflac, SKIMS), food security foundation, Ohio domicile advantage, and… - [Justin Herbert — $262.5M Extension, Traditional Family Office & California Domicile Analysis | The Player Reference](https://baratelliinstitute.com/player-herbert.html): Justin Herbert Chargers QB — the position-defining $262.5M / 5-yr July 2023 extension with 83% guarantee, endorsement portfolio, foundation, California domicile tax drag analysis, and Institute traditional family-office… - [Travis Kelce — Contract, New Heights Podcast, Garage Beer, Six Flags Activist Position & Family Enterprise | The Player Reference](https://baratelliinstitute.com/player-kelce.html): Travis Kelce's full economic profile — playing contract, New Heights Podcast, Garage Beer, 1587 Prime with Mahomes, Six Flags activist position, Kai Trump sports drink venture, Taylor Swift household coordination,… - [Patrick Mahomes — Contract, Ownership Stakes, Business Ventures & Family Enterprise | The Player Reference](https://baratelliinstitute.com/player-mahomes.html): Patrick Mahomes' full economic profile — 10-year $450M contract with every restructure, endorsement portfolio, Kansas City Royals / Sporting KC / KC Current ownership stakes, 1587 Prime, Whataburger, 15 & Mahomies… - [Drake Maye — Rookie Contract, Family Lineage & Career Trajectory | The Player Reference](https://baratelliinstitute.com/player-maye.html): Drake Maye Patriots QB — rookie contract detail, Maye family athletic lineage, early-career endorsement portfolio, and Institute rising-QB template framework. Comprehensive reference on the #3 overall pick of the 2024… - [The Player Reference — Athlete Contract & Family Enterprise Reference](https://baratelliinstitute.com/player-reference.html): The free, comprehensive practitioner reference on professional athlete contracts, off-field business ventures, ownership stakes, and family-enterprise architecture. Contracts, endorsements, restaurants, activist… - [Pre-Immigration Countdown — Before You Become a US Taxpayer | The Baratelli Institute](https://baratelliinstitute.com/pre-immigration-countdown.html): A free, timeline-based checklist for families and individuals about to become US residents: the step-up valuations, PFIC and foreign-trust clean-up, clean-capital positioning, and state choice that must happen before… - [Press & Media](https://baratelliinstitute.com/press.html): Press resources for The Baratelli Institute. Philip A. Baratelli, CPA (since 1995), principal investor, former Family Office CFO, and entrepreneur — available to explain complex finance, accounting, family-office, and… - [Private Foundation vs Donor-Advised Fund](https://baratelliinstitute.com/private-foundation-vs-daf.html): The grandparent gift comparison. Private Foundation gives full control and a multigenerational family-board legacy but requires 5% annual distribution, 1.39% excise tax, and $25K+ annual admin. DAF is lower-cost and… - [Pro-Athlete Team Picker · After-Tax Take-Home by Team](https://baratelliinstitute.com/pro-athlete-team-picker.html): Pro athletes evaluating multiple team offers: model true after-state-tax take-home per team. Factors home-state top rate, jock tax on away games, and endorsement sourcing to state of residence. - [The §197 Play — how franchise buyers amortize intangibles that appreciate](https://baratelliinstitute.com/pro-sports-197-amortization.html): IRC §197 lets franchise buyers amortize acquired intangibles straight-line over 15 years. Sports franchises are the extreme case: 90%+ intangibles at close, yet those intangibles appreciate at 15%+ per year. The… - [Product Profitability Calculator](https://baratelliinstitute.com/product-profitability.html): True contribution margin per SKU after revenue, COGS, allocated overhead, and S&M attribution. Most owners discover 20% of their SKUs lose money once fully loaded. - [Public vs Private School TCO Calculator](https://baratelliinstitute.com/public-vs-private-school-tco.html): The practitioner-grade total cost of ownership tool for private school decisions. Tuition is one line. The other six — uniforms, tech, trips, activities, transport, tax-impact — usually add 30-60%. Plus the… - [Section 1202 QSBS Calculator](https://baratelliinstitute.com/qsbs.html): Model your federal Section 1202 Qualified Small Business Stock exclusion. Pre- and post-OBBBA rules, 5-year hold, $10M/$15M cap or 10x basis, and the exclusion percentage by issuance date. From the Baratelli Institute… - [Redirecting](https://baratelliinstitute.com/quantum-house.html) - [Quarterly Estimated Tax Payment Calculator](https://baratelliinstitute.com/quarterly-estimated-tax.html): The estimated-tax workhorse for self-employed, business owners, retirees, and anyone with non-W-2 income. Safe harbor analysis (100%/110% prior year vs 90% current), annualized installment method awareness, state… - [Quote-to-Cash Cycle · Where Does the Cash Get Stuck?](https://baratelliinstitute.com/quote-to-cash-cycle.html): The practitioner-grade quote-to-cash tool for operators who bid work and wait for cash. Cat dealers, HVAC, solar, restaurants, survey firms, modular building, UPS, mining tech. Find the stage where working capital is… - [Residential Buy Report · Affordability + PITI + Year-1 Cash Plan](https://baratelliinstitute.com/re-buyer-journey.html): The complete pre-purchase analysis a homebuyer needs — affordability ceiling, DTI ratios, PITI breakdown, year-1 cash needs, PMI removal timeline, rent-vs-buy NPV, and tax benefit. Generated from one input form.… - [Residential Move-up Report · Sale + Purchase Combined Cash Analysis](https://baratelliinstitute.com/re-moveup-journey.html): The single-page move-up analysis homeowners actually need: net-from-sale, after-tax proceeds, cash needed for the next home, combined surplus or shortfall, new monthly PITI, new DTI qualification check. Built for the… - [Residential Sale Report · Net Proceeds + §121 + Move-Up Math](https://baratelliinstitute.com/re-seller-journey.html): The full analysis a homeowner needs before listing — net proceeds waterfall, §121 capital gains, mortgage payoff, move-up cash math — generated from one input form. Designed for realtors to send their clients with a… - [1031 Exchange Calculator](https://baratelliinstitute.com/red-1031-exchange.html): Section 1031 like-kind exchange: deferred capital-gains tax computation, replacement-property identification rules, boot exposure, basis carryover. - [Bonus-Depreciation Tool](https://baratelliinstitute.com/red-bonus-depreciation.html): Bonus depreciation on real estate acquisitions: cost-segregation study results, accelerated depreciation, first-year tax savings, recapture exposure at sale. - [Broker Pitch Pack Generator](https://baratelliinstitute.com/red-broker-pitch.html): Investment-sales broker pitch pack inputs: property summary, market data, transaction comparables, recommended marketing strategy. The discipline of the territory-canvassing broker. - [Capital Stack Visualizer](https://baratelliinstitute.com/red-capital-stack.html): Senior debt, mezzanine, preferred equity, common equity - the four-tranche capital stack with weighted-average cost of capital and tranche-by-tranche economics. - [Pre-Sale Velocity Tool](https://baratelliinstitute.com/red-condo-presale.html): Condo development pre-sale velocity: how fast units sell before construction completion. The thesis driving the entire project financeability. - [Construction Loan Sizer](https://baratelliinstitute.com/red-construction-loan.html): Construction loan sizing: LTC vs. LTV gates, interest-carry capitalization, sponsor recourse and completion guaranty. The lender's underwriting in your hands. - [$/kW/month Comparer (Data Centers)](https://baratelliinstitute.com/red-data-center-kw.html): Data-center economics on the $/kW/month axis. Hyperscale vs. colocation vs. enterprise - the power-density and lease-rate spread that drives valuation. - [Dev Pro-Forma Builder](https://baratelliinstitute.com/red-dev-proforma.html): Multifamily development pro-forma: total cost, construction loan, lease-up timeline, stabilized NOI, exit valuation, and project IRR. - [Industrial Cap-Rate Comparer](https://baratelliinstitute.com/red-industrial-cap-rate.html): Industrial / logistics cap rates by product type (last-mile, big-box bulk, manufacturing). Compare your deal against the market spread. - [Lot Absorption Schedule](https://baratelliinstitute.com/red-lot-absorption.html): Production-residential lot absorption: how fast the builder takes down finished lots from the land developer. The schedule that drives the entire IRR of land development. - [Multifamily Underwriting](https://baratelliinstitute.com/red-multifamily-underwriting.html): Quick pro-forma for a multifamily acquisition - rent, occupancy, expense ratio, cap rate, LTV, DSCR. The 5-minute screen before you build the workbook model. - [NNN Cap-Rate Comparer](https://baratelliinstitute.com/red-nnn-cap-rate.html): Triple-net single-tenant cap rate comparison: investment-grade vs. non-investment-grade by industry vertical. The cap-rate spread tells you the credit-and-WALT story the cap rate alone won't. - [Office Re-Tenanting Cost Model](https://baratelliinstitute.com/red-office-retenanting.html): The full cost to re-tenant office space: TI, free rent, leasing commission, downtime. The single largest source of value-destruction in office acquisitions post-COVID. - [RevPAR / ADR Sensitivity Tool](https://baratelliinstitute.com/red-revpar-adr.html): Hotel underwriting on the RevPAR (Revenue per Available Room) axis. Test ADR and occupancy sensitivity to see how the GOP, NOI, and valuation shift. - [Senior Living Underwriting](https://baratelliinstitute.com/red-senior-living.html): Senior living underwriting across the IL / AL / MC continuum. The labor-cost and operator-quality variables that distinguish institutional-quality senior housing from chasing-yield mistakes. - [SFR Buy-Box Calculator](https://baratelliinstitute.com/red-sfr-buy-box.html): The single-family-rental buy-box: documented acquisition criteria that filter deal flow and maintain portfolio consistency. Compute your maximum offer price from rent, expense ratio, and target cap rate. From Real… - [Per-Cap Spend Calculator](https://baratelliinstitute.com/red-theme-park-percap.html): Theme park economics on the per-cap-spend axis: gate + F&B + merchandise + premium experiences per guest. The growth engine in modern parks. - [Repair vs Replace](https://baratelliinstitute.com/repair-vs-replace.html): The 50% Rule for HVAC, water heater, roof, and major appliances. NPV of repair-and-wait vs replace-now over 10 years, factoring energy savings, financing cost, and timeline. From the Business Buyer's Guide. - [Restaurant Menu Engineering](https://baratelliinstitute.com/restaurant-menu-engineering.html): The classic Stars/Plowhorses/Puzzles/Dogs menu-engineering analysis. Plot every menu item by popularity × contribution margin, get one-line action per quadrant, ship the analysis your chef and GM should run quarterly.… - [RIA Practice Profitability](https://baratelliinstitute.com/ria-practice-profitability.html): The practice-management tool every RIA principal should run on themselves. AUM economics, effective fee rate, net new assets, clients per advisor, revenue per advisor, profit per partner, A/B/C client segmentation. From… - [Roth Conversion Stairstep](https://baratelliinstitute.com/roth-conversion-stairstep.html): The multi-year Roth conversion plan most retirees should run before age 73. Bracket-aware and IRMAA-aware, with MAGI-push guidance for NIIT on other investment income. Year-by-year stairstep showing optimal annual… - [Redirecting…](https://baratelliinstitute.com/route-creator.html) - [Redirecting…](https://baratelliinstitute.com/route-family-office.html) - [Redirecting…](https://baratelliinstitute.com/route-practitioner.html) - [For Students · Audience Route](https://baratelliinstitute.com/route-student.html): For high schoolers, college students, recent grads, and the first job. The Money Reality series — financial literacy that travels with the reader, US and international. $39 to $79 per volume. - [For Wealth Builders · Audience Route](https://baratelliinstitute.com/route-wealth-builder.html): For the 30s-50s business owner, self-employed professional, and founder building first real wealth. The Business Buyer's Guide, Liquidity Event Playbook, First Principles, Tax Strategy Decoded, Gentrifying Small Towns.… - [For Working Adults · Audience Route](https://baratelliinstitute.com/route-working-adult.html): For the salaried 20s-30s building first wealth. The Money Reality First Job edition, Decide. Act. Now., You Are Wealthier Than You Imagined (the Hidden Balance Sheet framework), and the wealth-psychology foundations.… - [The Sale Journey · How the Library Works](https://baratelliinstitute.com/sale-journey.html): A 24-month walkthrough of selling a $5M services business using 11 tools from the Baratelli Institute library — from first thoughts of exit through Year 1 post-liquidity. Shows how the tools work as an integrated system. - [Sales Rep Comp Plan Modeler](https://baratelliinstitute.com/sales-rep-comp-plan-modeler.html): Sales rep comp drives 80% of behavior. Is yours pointed at the right number? Model comp curves at every attainment level, predict discount-leakage and attach-rate behavior, and design SPIFs that move the right metric —… - [The SBA 504 Buyer's Journey](https://baratelliinstitute.com/sba-504-borrower-journey.html): The SBA 504 buyer's journey — from “should I lease or own?” to owning your building, step by step, on the numbers lenders actually want. - [SBA 504 Loan Guide: Buy Your Building Instead of Renting](https://baratelliinstitute.com/sba-504-product-page.html): Practitioner guide and workbook for the SBA 504 loan — eligibility, 10% down, 25-year fixed CDC debenture, and the CFO math on owning vs. renting your building. - [SBA 504 vs. 7(a) — The Borrower's Decision Matrix](https://baratelliinstitute.com/sba-504-vs-7a-decision-matrix.html): The two flagship SBA loan programs, side by side, in the language a borrower actually uses. Maximum loan sizes, approved uses, interest rate structures, prepayment penalties, and how to decide which fits your project. - [The SBA Borrower's Journey](https://baratelliinstitute.com/sba-borrower-journey.html): The SBA borrower's journey — from paper chase to funded, and where every wall comes down. A roadmap for any SBA deal from the Baratelli Institute. - [The SBA CAPLines Journey](https://baratelliinstitute.com/sba-caplines-borrower-journey.html): The SBA CAPLines journey — from a cash-flow squeeze to a line of credit that carries the season. Step by step from the Baratelli Institute. - [SBA CAPLines Guide: Fund the Working-Capital Gap](https://baratelliinstitute.com/sba-caplines-product-page.html): Guide and workbook for the SBA CAPLines — Seasonal, Contract, Builders, Working. Structure, eligibility, and CFO math so a cash gap never costs the season. - [SBA Financing Packet & Underwriting Calculator](https://baratelliinstitute.com/sba-financing-packet.html): The underwriting math behind every SBA 7(a) and 504 loan. DSCR, global DSCR, LTV, collateral coverage, equity injection, personal guarantee, SBA guaranty fee schedule, and the lender's go/no-go scoreboard. Built for… - [The Franchise Buyer's Journey](https://baratelliinstitute.com/sba-franchise-borrower-journey.html): The franchise buyer's journey — from the discovery-day pitch to a funded unit, on real numbers, not hope. SBA financing for franchisees. - [The SBA Franchise Directory — Practitioner Notes](https://baratelliinstitute.com/sba-franchise-directory-notes.html): The document that decides whether your franchise brand is SBA-financeable. What it is, how brands get on and off it, and what to check in the FDD once you have confirmed the brand is listed. - [Personal-Guarantee Mechanics — What You're Actually Signing](https://baratelliinstitute.com/sba-personal-guarantee-mechanics.html): Every SBA loan requires personal guarantees from all 20%+ owners. What the guarantee actually does, joint-and-several liability mechanics, exposed vs. protected assets, and how to structure your personal balance sheet… - [SBA Loans, Decoded](https://baratelliinstitute.com/sba-section-hub.html): SBA loans, decoded — one roadmap, one guide, one workbook for every kind of SBA deal, with the CFO in your corner the whole way. - [The SBA Working Capital Journey](https://baratelliinstitute.com/sba-wc-borrower-journey.html): The SBA working-capital journey — from “how much do I really need?” to funded, without choking your cash. A step-by-step roadmap. - [Get the SBA 7(a) Loan, Fund Your Business](https://baratelliinstitute.com/sba-wc-product-page.html): Your in-house CFO for the SBA 7(a) loan — the guide and workbook to fund your business so the financing doesn't stall your growth. - [School Logistics During Multi-Month Treatment](https://baratelliinstitute.com/school-during-treatment-logistics.html): A practitioner-grade school-logistics planner for families with a school-age child in multi-month medical treatment. Home/hospital instruction, district reciprocity, online curricula, IEP transfer mechanics,… - [§382 NOL Limitation Calculator](https://baratelliinstitute.com/section-382-nol-limitation.html): The IRC §382 calculator every M&A buyer needs but most don't run. Annual limitation = FMV × IRS long-term tax-exempt rate, NUBIG / NUBIL adjustment, post-TCJA indefinite carryforward (with 80% income cap), PV of usable… - [Sell a Business | The Baratelli Institute](https://baratelliinstitute.com/sell-a-business.html): A practitioner's hub on selling a small business well in the silver-tsunami era: how to get ready, price it right, survive diligence, and walk away with what the business is really worth. - [Sell the Business, Get Paid](https://baratelliinstitute.com/sellers-cfo-product-page.html): Your CFO for selling the business — the guide and workbook so you walk away with what the business is really worth. - [Sell Your Business, Get Paid](https://baratelliinstitute.com/sellers-section-hub.html): Sell your business and get paid — show buyers and their lenders the real numbers. Guides and tools for a clean, well-priced exit. - [Service Contract Profitability · The Real Business Behind the Hardware](https://baratelliinstitute.com/service-contract-profitability.html): Hardware margin is one number. Service contract margin is the real business. The practitioner-grade LTV tool for equipment dealers, solar installers, HVAC, UPS resellers — anyone selling hardware plus ongoing service. - [Settlement vs. Trial NPV Calculator](https://baratelliinstitute.com/settlement-trial-npv.html): The settle-or-try-it decision, framed as net present value. Plaintiff-side: probability-weighted expected verdict, time-to-trial discount, contingency-fee gradient, and §104(a)(2) tax treatment. Defense-side cross-check… - [Shopify Conversion Funnel + Working Capital](https://baratelliinstitute.com/shopify-funnel-working-capital.html): The two questions every Shopify operator should ask but few do. Where does the funnel leak? And how much cash is trapped in the working-capital cycle? Visitor → Add-to-cart → Checkout → Paid plus inventory days,… - [Shopify Total Cost of Ownership Calculator](https://baratelliinstitute.com/shopify-tco.html): The all-in cost of running a Shopify store, not just the $29 subscription. Subscription tier, payment processing (Shopify Payments vs third-party + the 0.5-2% transaction fee penalty), apps stack, custom development,… - [The Silver Tsunami: The Great Business Exit | Buy a Business | The Baratelli Institute](https://baratelliinstitute.com/silver-tsunami.html): Baby boomers own ~12 million U.S. businesses and ~$10 trillion in value is changing hands by 2030. Why the succession gap makes this the opportunity of a generation for buyers. - [The Six Lenses · One Transaction, Six Numbers](https://baratelliinstitute.com/six-lenses.html): The Six Lenses — the Baratelli Institute method for reading any significant accounting entry. A single transaction doesn't produce one number; it produces six, one for each audience that asks. Worked example: $4.0M… - [Redirecting to SNT Funding Calculator](https://baratelliinstitute.com/snt-funding.html) - [Solo Service Provider Profitability](https://baratelliinstitute.com/solo-service-profitability.html): The practice-economics tool every solo consultant, coach, designer, freelancer, or specialty service provider should run on themselves before next quarter. Billable utilization, effective hourly rate, fully-loaded cost… - [Special Needs Family Financial Planning](https://baratelliinstitute.com/special-needs-family-planning.html): A free 110-page practitioner reference for families navigating special-needs financial planning. Trust architecture (1st-party d(4)(A), 3rd-party, pooled d(4)(C)), ABLE accounts, public benefits, insurance funding (ILIT… - [Sponsor-Tier Pricing Tool](https://baratelliinstitute.com/sponsor-tier-pricing.html): The practitioner tool for pricing sponsor tiers at nonprofit galas, golf tournaments, and event programs. Title vs. Presenting vs. Gold/Silver/Bronze — what each tier should cost, what each gets, and the ROI math a… - [Sports Films Economics — Box Office Rankings, Library Valuation](https://baratelliinstitute.com/sports-films-economics.html): The highest-grossing sports films outperform genre-adjacent counterparts because they carry pre-loaded audience relationships. Rocky-Creed at $2.1B+ cumulative, Fast & Furious at $7.3B+. How sports films sit inside a… - [Sports Media Rights — Streaming vs. Cable, 2024-2026 Rights Cycle](https://baratelliinstitute.com/sports-media-rights-shift.html): Streaming crossed 50% of American TV viewing in mid-2026 — and sports rights followed the eyeballs. NBA at $76B / 11 years, UFC to Paramount+ at 120% premium, Sunday Ticket to YouTube, NBA to Amazon. The Baratelli… - [SSI + Medicaid Pediatric Eligibility Screener](https://baratelliinstitute.com/ssi-medicaid-pediatric-screener.html): A practitioner-grade eligibility screener for pediatric SSI + Medicaid. Traditional SSI (means-tested), Medicaid waivers (TEFRA / Katie Beckett) that disregard parental income for medically-fragile children, expected… - [Start Here](https://baratelliinstitute.com/start-here.html): Start here — twenty-two guides and 160-plus free tools, organized into nine clear doors. Find your way into the Baratelli Institute. - [State Tax Migration Calculator](https://baratelliinstitute.com/state-tax-migration.html): What does moving from your current state to a no-tax state actually save you? Multi-state after-tax comparison for ongoing income and one-time events like a business sale. - [Stock Buyback Educator & Capital Allocation Calculator](https://baratelliinstitute.com/stock-buyback-educator.html): The mechanics, math, and value-creation logic of share repurchases — explained for CFOs, board directors, public-company investors, and the policymakers who keep mischaracterizing them. EPS accretion,… - [Streamlined Filing Eligibility Wizard | The Baratelli Institute](https://baratelliinstitute.com/streamlined-eligibility-wizard.html): Free tool: are you eligible for Streamlined Foreign Offshore (SFO) or Streamlined Domestic Offshore (SDO)? Five-question eligibility wizard with next-step guidance. From The International Tax & Cross-Border Wealth guide. - [The Library Subscription](https://baratelliinstitute.com/subscribe.html): The continuously-updated practitioner library, every interactive tool, the Brief paid layer, monthly office hours, and the subscriber forum. Founding Member pricing now open. - [Substantial Presence Test Calculator | The Baratelli Institute](https://baratelliinstitute.com/substantial-presence-test.html): Free tool: are you a US tax resident under the day-count test? IRC §7701(b) substantial presence + Closer Connection Exception eligibility. From The International Tax & Cross-Border Wealth guide. - [Tax-Residency Day-Counter — Where Are You Tax-Resident? | The Baratelli Institute](https://baratelliinstitute.com/tax-residency-day-counter.html): A free tool to track the days you spend in each country against the thresholds that make you tax-resident — and to flag dual-residence and the 183-day myth. From The Cross-Border Wealth Playbook. - [PSLF / Teacher Loan Forgiveness Eligibility Tool](https://baratelliinstitute.com/teacher-loan-forgiveness.html): The honest PSLF + TLF eligibility tool. Most teachers qualify for one of the two federal loan forgiveness programs but file paperwork that disqualifies them. Run your specific case. From the Baratelli Institute Money… - [Teacher Pension vs 403(b) Decision Tool](https://baratelliinstitute.com/teacher-pension-vs-403b.html): The honest pension-vs-403(b) decision tool for teachers. Model your state pension formula, the vendor-fee trap, and the leave-early refund math — and decide if you're a career teacher or a vested-then-leaving teacher.… - [Social Security WEP/GPO Impact Calculator (Teachers)](https://baratelliinstitute.com/teacher-ss-wep-gpo.html): Honest WEP/GPO calculator for teachers. The Social Security Fairness Act of 2024 repealed WEP and GPO — full SS benefits restored. Compare your benefit under the old rules vs the new rules. From the Baratelli Institute… - [Teacher Take-Home Pay Calculator](https://baratelliinstitute.com/teacher-take-home-pay.html): The honest teacher paycheck calculator. Federal, FICA, state, pension, health, union, 403(b). What the offer letter says vs. what hits your bank account. From the Baratelli Institute Money Reality + Family Office Guide… - [The Compounding Life](https://baratelliinstitute.com/the-compounding-life.html): The Compounding Life — why the boring years matter most, and how steady habits build durable wealth. A short read from the Baratelli Institute. - [The Lender's Eye](https://baratelliinstitute.com/the-lenders-eye.html): The Lender's Eye — the one number that approves your loan, and how to make your business show it. A short read from the Baratelli Institute. - [The Multiple Machine](https://baratelliinstitute.com/the-multiple-machine.html): The Multiple Machine — same profit, wildly different price. How valuation multiples are set and what moves them. A short read from the Baratelli Institute. - [What the Sale Process Looks Like | The Baratelli Institute](https://baratelliinstitute.com/the-sale-process.html): The business-sale process step by step: prepare, value, market confidentially, the LOI, diligence, close, and transition. - [Three-Statement Quick-Builder](https://baratelliinstitute.com/three-statement-builder.html): The tied-out three-statement model your future investor will demand on day one. Income statement + Balance sheet + Cash flow statement, three years out, properly linked. For founders preparing for fundraise, M&A… - [529 Education Funding Planner with Roth Rollover](https://baratelliinstitute.com/tool-529-education-funding.html): The 529 planner that shows every variable. Enter child age, target tuition, current balance, monthly contribution. We project balance at college start at 7% real, surface the shortfall/overage vs target, model the… - [65-Day Election Worksheet](https://baratelliinstitute.com/tool-65-day-election.html): 65-day rule (§663(b)) trust distribution election worksheet — determine optimal post-year-end distribution to shift income from compressed trust brackets to beneficiary brackets. - [ABLE vs SNT Layering Tool](https://baratelliinstitute.com/tool-able-vs-snt-layering.html): When does the family use ABLE, when does it use SNT, when does it use both? Recommended split, side-by-side comparison table, and decision tree. A free education tool from the Baratelli Institute for families with… - [Bond Duration & Convexity Calculator](https://baratelliinstitute.com/tool-bond-duration-convexity.html): Macaulay duration, modified duration, and convexity for any vanilla coupon bond. Plus practical price-shock scenarios: 'if rates rise 100bps your bond loses X%'. Show-the-math with weighted-average cash flow time fully… - [Bond Ladder Builder](https://baratelliinstitute.com/tool-bond-ladder-builder.html): Build a Treasury, Muni, or Corporate bond ladder of any length. Per-rung face value, annual income, after-tax income, reinvestment cadence. Shows the laddering rationale: average duration smooths rate risk, predictable… - [Closing Cost Calculator (2026) — Itemized by State & Loan Type](https://baratelliinstitute.com/tool-closing-costs.html): Free closing cost calculator. Estimate every line — origination, title insurance, transfer tax, prepaid interest, escrow, PMI. 50-state coverage, Conv / FHA / VA. Low/high columns, math shown. - [The Compounding Engine](https://baratelliinstitute.com/tool-compounding-engine.html): A free, show-the-math compound-growth calculator. Move five sliders — start age, retirement age, monthly contribution, starting seed, and return — and watch what regular investing becomes over a lifetime. See exactly… - [Cost-of-Living Comparator](https://baratelliinstitute.com/tool-cost-of-living-comparator.html): Income-equivalence calculator between US metros. Anchored to BEA Regional Price Parities (RPP) plus state/local tax and housing index. Answers the only question that matters when a job-offer location moves: 'What does… - [Long-Term Disability Insurance Sizing](https://baratelliinstitute.com/tool-long-term-disability-sizing.html): Free Long-Term Disability sizing tool. Set the right monthly benefit (60-70% of income), pick elimination and benefit periods, and see the SSDI gap private LTD has to fill. - [Mortgage Payoff Calculator](https://baratelliinstitute.com/tool-mortgage-payoff.html): See exactly what an extra $200/mo (or a one-time lump sum) does to your mortgage. Side-by-side amortization: original vs accelerated. Months saved, total interest saved, new payoff date, month-by-month… - [After-Tax Municipal Bond Yield (TEY) Calculator](https://baratelliinstitute.com/tool-municipal-bond-yield.html): The classic muni-vs-taxable comparison. Tax-equivalent yield (TEY), breakeven taxable yield, in-state vs out-of-state state-tax savings, AMT exposure flag. The transparent show-the-math version of the calculator every… - [PE Dividend Recap Calculator](https://baratelliinstitute.com/tool-pe-dividend-recap.html): Mid-hold dividend recapitalization model. Size the new debt stack to a target post-recap leverage, compute cash to sponsor, the pro-forma debt service coverage, the IRR uplift versus a no-recap base case, and the… - [Retirement Readiness Composite Score](https://baratelliinstitute.com/tool-retirement-readiness.html): Answer ~12 questions. Get a Retirement Readiness Score (0-150) with the full math shown, a one-line narrative, and the top three gap-closers ranked by leverage. The Institute's transparent, show-the-math alternative to… - [Binomial / Lattice Option Valuer](https://baratelliinstitute.com/tool-sbc-binomial-lattice.html): Cox-Ross-Rubinstein binomial lattice for stock options with early-exercise behavior and employee turnover. Typically produces lower fair value than Black-Scholes because suboptimal early exercise and forfeitures… - [Black-Scholes-Merton Option Valuer](https://baratelliinstitute.com/tool-sbc-black-scholes.html): The standard ASC 718 / IFRS 2 closed-form valuation model for service-condition stock options. Six inputs, per-option fair value, total grant fair value, full d1/d2 + N(d1)/N(d2) math shown. A free CFO-grade tool from… - [Intrinsic Value / RSU Valuer](https://baratelliinstitute.com/tool-sbc-intrinsic-rsu.html): The simplest SBC model: for restricted stock units (RSUs), restricted stock awards (RSAs), and deep in-the-money options, fair value equals stock price. Per-period vesting expense recognition schedule with cliff or… - [Monte Carlo Market-Condition (TSR) Valuer](https://baratelliinstitute.com/tool-sbc-monte-carlo-tsr.html): Monte Carlo simulation for performance stock units (PSUs) tied to total shareholder return (TSR) vs an index. Runs 1,000+ geometric Brownian motion price paths, computes vesting probability at threshold/target/max… - [SBC Reality Check (Phil's Framework)](https://baratelliinstitute.com/tool-sbc-reality-check.html): The framework no other public SBC tool offers. GAAP stock-based-compensation expense is not the same as real economic dilution. OTM options are phantom dilution; RSUs dilute regardless of stock price; buybacks offset.… - [SECURE 2.0 Trust-as-IRA-Beneficiary Decision Tool](https://baratelliinstitute.com/tool-secure20-trust-beneficiary.html): Determine post-SECURE distribution treatment for a trust named as IRA beneficiary. EDB analysis, see-through trust requirements, conduit vs accumulation trust trade-offs. From Trust Administration Guide Chapter 21. - [Term Life Insurance Sizing · DIME + HLV](https://baratelliinstitute.com/tool-term-life-insurance-sizing.html): The two practitioner methods for sizing term life coverage, side by side. DIME (Debt + Income + Mortgage + Education) and HLV (Human Life Value = PV of future earnings). We show both numbers, the gap vs your current… - [Trustee Fee Comparison](https://baratelliinstitute.com/tool-trustee-fee-comparison.html): Compare corporate trustee, boutique, directed trust, and private trust company (PTC) fees across AUM bands. From Trust Administration Guide Chapter 25. - [Umbrella · Excess Liability Sizing](https://baratelliinstitute.com/tool-umbrella-liability-sizing.html): Umbrella liability is the highest expected-value insurance line for any household with net worth above ~$500K. We size the recommended limit, surface the gap between your current auto/home liability and the umbrella… - [Cash Flow Calculation Schedule (Free XLSX) · Build the Indirect-Method Statement from the Balance Sheet](https://baratelliinstitute.com/tools/cash-flow-calculation-schedule.html): A free working XLSX template that builds the indirect-method cash flow statement directly from the balance sheet. Every BS account change maps to one cash flow line; the Check row proves the tie-out. Pre-populated… - [Trade-in Valuation: Used Equipment](https://baratelliinstitute.com/trade-in-valuation-used-equipment.html): Your used Cat is worth what the dealer says it's worth — or is it? Dealer trade-in vs private-party vs auction math for heavy iron, trucks, drones, restaurant equipment, solar gear, HVAC, and modular shop tools.… - [Treasure Asset Total Cost of Ownership](https://baratelliinstitute.com/treasure-asset-tco.html): The carrying-cost trap most collectors don't model. Annual cost of holding a classic car, fine art, wine collection, watch portfolio, jewelry, or musical instrument — insurance, climate storage, restoration/service,… - [Treasure Asset Workbench · TCO + Auction + Estate + Insurance + Storage in One Page](https://baratelliinstitute.com/treasure-assets.html): The full collector's analysis in one page. Carrying cost, auction-sale economics, estate exit paths, insurance gap, storage decision — generated from one Collection Profile. The unified TA workbench for collectors,… - [Trust Type Selector](https://baratelliinstitute.com/trust-selector.html): Find the right trust structure for your situation. Twelve trust types ranked for your goals, family, and assets — with the rationale. - [US Persons Abroad — International Tax Reference](https://baratelliinstitute.com/us-persons-abroad.html): The Baratelli Institute reference for US citizens, green-card holders, and long-term residents living abroad. FBAR, GILTI, PFIC, treaties, §877A, Streamlined. - [VA Appeal-Lane Chooser + Deadline Clock | The Benefits Navigator](https://baratelliinstitute.com/va-appeal-lane-chooser.html): A free tool that helps you pick the right VA appeal lane — Higher-Level Review, Supplemental Claim, or a Board appeal — and shows your one-year deadline. Educational; not legal advice. - [The VA Disability Playbook — Understand the System, Get What You Earned | The Benefits Navigator](https://baratelliinstitute.com/va-disability-playbook-landing.html): A plain-English reference to the VA disability system: service connection and PACT Act presumptives, evidence, the C&P exam, the combined-rating math, lawful ways to seek the rating you earned, the appeal lanes — and… - [Getting Help With Your VA Claim — Free and Accredited Options | The Benefits Navigator](https://baratelliinstitute.com/va-find-free-help.html): How to get help with a VA disability claim — free, accredited Veterans Service Officers, and legitimate accredited attorneys and agents for appeals and back pay — plus how to confirm anyone you hire is accredited.… - [VA Presumptive Condition Checker (PACT Act, Agent Orange & more) | The Benefits Navigator](https://baratelliinstitute.com/va-presumptive-checker.html): A free tool to explore whether your condition may be presumptively service-connected — PACT Act burn pits, Agent Orange, Gulf War illness, Camp Lejeune, POW, and more — so you may not have to prove the nexus.… - [TDIU Screener — Could You Be Paid at the 100% Rate? | The Benefits Navigator](https://baratelliinstitute.com/va-tdiu-screener.html): A free screener that checks whether you may qualify for VA Total Disability based on Individual Unemployability (TDIU) — the schedular gate and the unemployability question — plus where to get free, accredited help. - [Volunteer Program ROI Tool](https://baratelliinstitute.com/volunteer-program-roi.html): The volunteer-program ROI calculator for nonprofit executive directors, volunteer managers, and development directors. Wage-replacement value, true program cost, donor-conversion pipeline math, and the net ROI number… - [WACC Methodology · Practitioner's Cost of Capital Reference](https://baratelliinstitute.com/wacc-methodology.html): The practitioner's methodology for calculating weighted average cost of capital: risk-free rate, equity risk premium, beta, cost of debt, tax rate, and capital structure weights. The methodology anchor for the S&P 500… - [S&P 500 WACC Reference · Cost of Capital Analysis](https://baratelliinstitute.com/wacc-reference.html): Practitioner-grade weighted average cost of capital analysis for 20 major S&P 500 issuers. Sourced inputs, transparent methodology, quarterly refresh. Free. The reference nobody else was writing. - [The Baratelli WACC Reference Library · 73 Companies · Free, Source-Cited](https://baratelliinstitute.com/wacc.html): Weighted Average Cost of Capital for 73 major public companies -- Apple, Microsoft, NVIDIA, SpaceX, Berkshire, Coca-Cola, ExxonMobil, and 66 more. CAPM methodology, source-cited, updated quarterly. Free from the… - [Warranty Reserve Provisioning Tool](https://baratelliinstitute.com/warranty-reserve-provisioning.html): The practitioner-grade warranty reserve tool for hardware vendors, equipment dealers, HVAC manufacturers' reps, restaurant equipment makers, solar resellers — anyone selling product with warranty exposure. ASC 460 / ASC… - [Should We Finance the Wedding?](https://baratelliinstitute.com/wedding-financing-decision.html): The answer is almost always no — with the math. Compare financing options (personal loan, credit card, HELOC, parent loan, BNPL) against delaying 6-12 months and saving cash, or scaling the wedding to match what you… - [What's Your Business Worth? | The Baratelli Institute](https://baratelliinstitute.com/what-is-your-business-worth.html): What a small business is worth: SDE and EBITDA multiples, the recast that raises your price, and what you actually net after fees and tax. - [When Should You Sell? | The Baratelli Institute](https://baratelliinstitute.com/when-to-sell.html): When to sell your business: your number, the value gap, the day after, and the timing that gets the best price. - [Who Can Tax This? — A Cross-Border Tax Triage | The Baratelli Institute](https://baratelliinstitute.com/who-can-tax-this-wizard.html): A free wizard that resolves your likely treaty residence through the tie-breaker and shows which country can tax each kind of income — employment, business, dividends, rental, pensions, gains — with the US saving-clause… - [Working Capital Peg Calculator](https://baratelliinstitute.com/working-capital-peg.html): The closing-mechanism that costs sellers the most in middle-market M&A — and the one most under-prepared for. Trailing-12 normalized peg, seasonality adjustment, day-count conversion, dollar-for-dollar adjustment math.… ## Optional *The following are companion downloadable assets (PDFs and Excel workbooks) that accompany the primary reference pages listed above. LLMs may reference these when discussing specific practitioner topics but the primary references above are the canonical citable works.* ## Companion PDFs — Foundations Education - [Money Smarts Worksheets Grade 1 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-1-ES.pdf) - [Money Smarts Worksheets Grade 1](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-1.pdf) - [Money Smarts Worksheets Grade 10 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-10-ES.pdf) - [Money Smarts Worksheets Grade 10](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-10.pdf) - [Money Smarts Worksheets Grade 11 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-11-ES.pdf) - [Money Smarts Worksheets Grade 11](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-11.pdf) - [Money Smarts Worksheets Grade 12 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-12-ES.pdf) - [Money Smarts Worksheets Grade 12](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-12.pdf) - [Money Smarts Worksheets Grade 2 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-2-ES.pdf) - [Money Smarts Worksheets Grade 2](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-2.pdf) - [Money Smarts Worksheets Grade 3 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-3-ES.pdf) - [Money Smarts Worksheets Grade 3](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-3.pdf) - [Money Smarts Worksheets Grade 4 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-4-ES.pdf) - [Money Smarts Worksheets Grade 4](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-4.pdf) - [Money Smarts Worksheets Grade 5 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-5-ES.pdf) - [Money Smarts Worksheets Grade 5](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-5.pdf) - [Money Smarts Worksheets Grade 6 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-6-ES.pdf) - [Money Smarts Worksheets Grade 6](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-6.pdf) - [Money Smarts Worksheets Grade 7 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-7-ES.pdf) - [Money Smarts Worksheets Grade 7](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-7.pdf) - [Money Smarts Worksheets Grade 8 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-8-ES.pdf) - [Money Smarts Worksheets Grade 8](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-8.pdf) - [Money Smarts Worksheets Grade 9 Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-9-ES.pdf) - [Money Smarts Worksheets Grade 9](https://baratelliinstitute.com/Money-Smarts-Worksheets-Grade-9.pdf) - [Money Smarts Worksheets Kindergarten Es](https://baratelliinstitute.com/Money-Smarts-Worksheets-Kindergarten-ES.pdf) - [Money Smarts Worksheets Kindergarten](https://baratelliinstitute.com/Money-Smarts-Worksheets-Kindergarten.pdf) - [Baratelli Foundations Accounting Reference](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Accounting_Reference.pdf) - [Baratelli Foundations Accounting Reference Ifrs](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Accounting_Reference_IFRS.pdf) - [Baratelli Foundations Corporate Finance Reference](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Corporate_Finance_Reference.pdf) - [Baratelli Foundations Creators First Ledger](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Creators_First_Ledger.pdf) - [Baratelli Foundations Financial Statement Analysis Reference](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Financial_Statement_Analysis_Reference.pdf) - [Baratelli Foundations Financial Statement Analysis Reference Ifrs](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Financial_Statement_Analysis_Reference_IFRS.pdf) - [Baratelli Foundations Irs Forms For Creators](https://baratelliinstitute.com/foundations/Baratelli_Foundations_IRS_Forms_For_Creators.pdf) - [Baratelli Foundations Inventory Cogs Reference](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Inventory_COGS_Reference.pdf) - [Baratelli Foundations Journal Entries Reference](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Journal_Entries_Reference.pdf) - [Baratelli Foundations Platform Fee Reconciliation](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Platform_Fee_Reconciliation.pdf) - [Baratelli Foundations Quickbooks Setup Reference](https://baratelliinstitute.com/foundations/Baratelli_Foundations_QuickBooks_Setup_Reference.pdf) - [Baratelli Foundations Quickbooks Setup Solo Creator Edition](https://baratelliinstitute.com/foundations/Baratelli_Foundations_QuickBooks_Setup_Solo_Creator_Edition.pdf) - [Baratelli Foundations Series Glossary](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Series_Glossary.pdf) - [Baratelli Foundations Tax Deductions Reference](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Tax_Deductions_Reference.pdf) - [Baratelli Foundations Using Ai](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Using_AI.pdf) - [Baratelli Foundations Year End Close Cpa Handoff](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Year_End_Close_CPA_Handoff.pdf) - [Baratelli Fractional Family Office](https://baratelliinstitute.com/foundations/Baratelli_Fractional_Family_Office.pdf) - [Baratelli Foundations Asientos Contables Edicion Beta](https://baratelliinstitute.com/foundations/spanish/Baratelli_Foundations_Asientos_Contables_Edicion_Beta.pdf) - [Baratelli Fractional Family Office Es Edicion Beta](https://baratelliinstitute.com/foundations/spanish/Baratelli_Fractional_Family_Office_ES_Edicion_Beta.pdf) ## Companion PDFs — Briefs Series - [Baratelli Brief Every Company Becomes A Pe Firm](https://baratelliinstitute.com/briefs/Baratelli_Brief_Every_Company_Becomes_A_PE_Firm.pdf) - [Baratelli Brief Issue 01](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_01.pdf) - [Baratelli Brief Issue 02](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_02.pdf) - [Baratelli Brief Issue 03](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_03.pdf) - [Baratelli Brief Issue 04](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_04.pdf) - [Baratelli Brief Issue 05](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_05.pdf) - [Baratelli Brief Issue 06](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_06.pdf) - [Baratelli Brief Issue 07](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_07.pdf) - [Baratelli Brief Issue 08](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_08.pdf) - [Baratelli Brief Issue 09](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_09.pdf) - [Baratelli Brief Issue 10](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_10.pdf) - [Baratelli Brief Issue 11](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_11.pdf) - [Baratelli Brief Issue 12](https://baratelliinstitute.com/briefs/Baratelli_Brief_Issue_12.pdf) - [Baratelli Brief Most Large Companies Become Pe Firms](https://baratelliinstitute.com/briefs/Baratelli_Brief_Most_Large_Companies_Become_PE_Firms.pdf) - [Baratelli Brief Nol Five Examples](https://baratelliinstitute.com/briefs/Baratelli_Brief_NOL_Five_Examples.pdf) - [Baratelli Brief Publications As Product](https://baratelliinstitute.com/briefs/Baratelli_Brief_Publications_as_Product.pdf) ## Companion PDFs — Case Study Assets - [Comcast Separation Combined Public](https://baratelliinstitute.com/assets/case-studies/comcast-separation-2026/Comcast_Separation_Combined_Public.pdf) - [Comcast Separation Deck](https://baratelliinstitute.com/assets/case-studies/comcast-separation-2026/Comcast_Separation_Deck.pdf) - [Comcast Separation Ic Memo](https://baratelliinstitute.com/assets/case-studies/comcast-separation-2026/Comcast_Separation_IC_Memo.pdf) - [Comcast Separation Press Release](https://baratelliinstitute.com/assets/case-studies/comcast-separation-2026/Comcast_Separation_Press_Release.pdf) - [Baratelli Copart Berkshire Case](https://baratelliinstitute.com/assets/case-studies/copart-berkshire-2026/Baratelli_Copart_Berkshire_Case.pdf) - [Baratelli Copart Berkshire Combined](https://baratelliinstitute.com/assets/case-studies/copart-berkshire-2026/Baratelli_Copart_Berkshire_Combined.pdf) - [Baratelli Copart Berkshire Deck](https://baratelliinstitute.com/assets/case-studies/copart-berkshire-2026/Baratelli_Copart_Berkshire_Deck.pdf) - [Baratelli Danaher Case](https://baratelliinstitute.com/assets/case-studies/danaher-compounder-2026/Baratelli_Danaher_Case.pdf) - [Baratelli Danaher Combined](https://baratelliinstitute.com/assets/case-studies/danaher-compounder-2026/Baratelli_Danaher_Combined.pdf) - [Baratelli Lvmh Case](https://baratelliinstitute.com/assets/case-studies/lvmh-arnault-2026/Baratelli_LVMH_Case.pdf) - [Baratelli Lvmh Combined](https://baratelliinstitute.com/assets/case-studies/lvmh-arnault-2026/Baratelli_LVMH_Combined.pdf) - [Baratelli Lvmh Deck](https://baratelliinstitute.com/assets/case-studies/lvmh-arnault-2026/Baratelli_LVMH_Deck.pdf) ## Companion PDFs — Other - [Baratelli Copart Berkshire Case](https://baratelliinstitute.com/cases/Baratelli_Copart_Berkshire_Case.pdf) - [Baratelli Copart Berkshire Combined](https://baratelliinstitute.com/cases/Baratelli_Copart_Berkshire_Combined.pdf) - [Baratelli Copart Berkshire Deck](https://baratelliinstitute.com/cases/Baratelli_Copart_Berkshire_Deck.pdf) - [Baratelli Intl Tax Country Comparison](https://baratelliinstitute.com/intl-tax/Baratelli_Intl_Tax_country_comparison.pdf) - [Baratelli Intl Tax Expatriation 877A](https://baratelliinstitute.com/intl-tax/Baratelli_Intl_Tax_expatriation_877a.pdf) - [Baratelli Intl Tax Form 8938 Vs Fbar](https://baratelliinstitute.com/intl-tax/Baratelli_Intl_Tax_form_8938_vs_fbar.pdf) - [Baratelli Intl Tax Gilti](https://baratelliinstitute.com/intl-tax/Baratelli_Intl_Tax_gilti.pdf) - [Baratelli Intl Tax Pfic](https://baratelliinstitute.com/intl-tax/Baratelli_Intl_Tax_pfic.pdf) - [Baratelli Intl Tax Puerto Rico Act 60](https://baratelliinstitute.com/intl-tax/Baratelli_Intl_Tax_puerto_rico_act_60.pdf) ## Companion Excel Workbooks - [Comcast Pe Lbo Themeparks Model.Xlsx](https://baratelliinstitute.com/assets/case-studies/comcast-separation-2026/Comcast_PE_LBO_ThemeParks_Model.xlsx) - [Comcast Sotp Model.Xlsx](https://baratelliinstitute.com/assets/case-studies/comcast-separation-2026/Comcast_SOTP_Model.xlsx) - [Copart Berkshire Model.Xlsx](https://baratelliinstitute.com/assets/case-studies/copart-berkshire-2026/Copart_Berkshire_Model.xlsx) - [Baratelli Danaher Model.Xlsx](https://baratelliinstitute.com/assets/case-studies/danaher-compounder-2026/Baratelli_Danaher_Model.xlsx) - [Lvmh Arnault Model.Xlsx](https://baratelliinstitute.com/assets/case-studies/lvmh-arnault-2026/LVMH_Arnault_Model.xlsx) - [Copart Berkshire Model.Xlsx](https://baratelliinstitute.com/cases/Copart_Berkshire_Model.xlsx) - [Baratelli Foundations Cash Flow Calculation Schedule.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Cash_Flow_Calculation_Schedule.xlsx) - [Baratelli Foundations Cash Flow Calculation Schedule Ifrs.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Cash_Flow_Calculation_Schedule_IFRS.xlsx) - [Baratelli Foundations Cedula Flujos De Efectivo Es.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Cedula_Flujos_de_Efectivo_ES.xlsx) - [Baratelli Foundations Creators First Ledger.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Creators_First_Ledger.xlsx) - [Baratelli Foundations Demonstracao Dos Fluxos De Caixa Pt Ifrs.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Demonstracao_dos_Fluxos_de_Caixa_PT_IFRS.xlsx) - [Baratelli Foundations Kapitalflussrechnung De Ifrs.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Kapitalflussrechnung_DE_IFRS.xlsx) - [Baratelli Foundations Otchet O Dvizhenii Denezhnykh Sredstv Ru Ifrs.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Otchet_o_dvizhenii_denezhnykh_sredstv_RU_IFRS.xlsx) - [Baratelli Foundations Tableau Des Flux De Tresorerie Fr Ifrs.Xlsx](https://baratelliinstitute.com/foundations/Baratelli_Foundations_Tableau_des_Flux_de_Tresorerie_FR_IFRS.xlsx)