Two partners in a precision parts manufacturing company disagreed about the value of one partner's 49% interest. Bruce L. Ross & Company was first retained to evaluate the opposing expert's appraisal and then to provide his own calculation of the fair market value of the 49% interest. . Because of allegations that the company paid numerous personal expenses of one or both of the partners, Bruce L. Ross & Company performed a detailed review of company’s characterization of the expenses as business or personal in nature. The Bruce L. Ross & Company team issued a valuation report prepared pursuant to SSVS 1 and reviewed the opposing expert's report pursuant to USPAP Standards Rule 3.