Answers to complex forensic accounting and business valuation questions

Our job is to make sense of the numbers. Cogence Group can assist you and your client in your next commercial litigation matter. Our reputation is built on being skilled at communicating our findings persuasively and with integrity.

Our Services

Financial Forensics Services Financial Forensics Services

Having testified in more than 130 litigated matters, Cogence Group brings a unique perspective and creative approach to solving complex financial problems in an understandable way. We help define the financial or economic analysis needed, and deliver reasoned, credible, and persuasive opinions in the courtroom.

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Business Valuation Services Business Valuation Services

For attorneys, business owners, and trusted professional advisors, Cogence Group artfully weaves the story of the business with the numbers. Our valuations are respectful of the intangible, and reflect how value is affected by a lifetime of owner investment.

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Cogence Group Testimonials

  • Simply, Jay and his team were the most valuable resource we had throughout the course of our case, including through trial. From working with the client to develop our strategy, to digesting the other expert’s report, to presenting a compelling narrative at trial, the Cogence team was with us every step of the way. Jay’s trial presentation was top notch, and it led the judge to adopt in her opinion Jay’s methodology and nearly every conclusion he reached. We were lucky to have Cogence on our side.

    Nicholas Kampars – Davis Wright Tremaine

  • Jay and Taylor are true pros. They helped our client to resolve a complex federal court litigation matter by providing expert analysis, testimony, and by assisting our team’s effort to cross examine the opposing parties and experts. The analysis provided was spot on and objectively untouchable. Most importantly, the Cogence team was always in line or one step ahead in preparation. We could depend on timely deliveries without fire drills. And the product delivered was exceptional. Jay and his team understand that complex litigation is full of moving parts, and they were never in a position to slow the machine. To the contrary, they aided in our effort to keep it well oiled and aggressively moving forward. I wouldn’t hesitate to use them again.

    Joel Parker – Schwabe Williamson & Wyatt

  • Eli Neal handled valuations for several of our 300 unit + apartment communities with complex tenant in common ownership, other assets held by the separate tenant in common LLCs, and recent entity changes.

    I was impressed that Eli grasped the ownership structure without any corrections and that his report not only supported the valuation, but allowed a reader to trace back to understand the ownership structures.

    Jeff Chaidez, CPA – AM Hayden Properties, Inc.

  • I’ve benefited three times now from the expertise of Taylor Cothran, a forensic CPA at Cogence, on difficult cases. Taylor testifies like a dream, and she does thorough background workup so that the adverse attorney’s cross-examination of her opinions doesn’t get anywhere. During case workup, Taylor willingly dives right into murky piles of confusing financial documents, analyzes them, creates easy-to-understand exhibits for court that explain her testimony, and she makes herself available to prep for trial even at inconvenient times. She’s done a great job on cases ranging from maritime contracts, to loss of earning capacity on an injury claim, and to analyses of employment benefits. She also has the rare skill of being able to testify about present value of economic losses. In conclusion, she is able to testify with the same credibility as an economist, but with more attention to real-life facts than we typically see with economic theoreticians.

    Timothy Grabe, Attorney

  • Our arbitration involved the late addition of a counterclaim for lost profits. On short notice, Cogence helped us review financial records and develop deposition questions and topics. With minimal time to prepare, Jay Sickler then attended the hearing to assist with cross-examination and offer rebuttal testimony. The arbitration panel soundly rejected the counterclaim, in large part because of the work of Jay and his team. We owe our success to Cogence, and wouldn’t hesitate to work with them again.

    Daniel S. Reynolds – Saalfeld Griggs PC

  • Jay Sickler was instrumental in helping us sell our electrical contracting business.  After receiving an offer, Jay reviewed the business valuation presented to us by the buyer and advised us on how the buyout should look in order to protect our best interest. He referred us to a highly reputable business attorney and worked closely with us during the entire negotiating process.  He is extremely well networked and knowledgeable about business valuations.

    Because of Jay’s direct council, advice and legal work, we were able to get the highest sales price thought possible.  If we were to do the whole deal over again or sell another business, Jay would be the first call we would make to guide us.

    Ken & Sheryl DeKorte – DeKorte Electric

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Cogence Corner Blog

Review and discussion on topics related to business valuation, financial forensics, economic analysis and more.

Cogence Group – Cannabis Blog Series

By: Eli Neal We’ve concluded our blog series on Cannabis. Below is a summary of the articles written: 1. An Introduction to the Oregon Marijuana Industry 2. How to Perform a Business Valuation of a Marijuana Business 3. Adjusted Net Asset Approach for Marijuana Businesses 4. Market Approach – Marijuana Business 5. Income Approach (Discount…

Forensics, Disputes, and Litigation in Cannabis

By: Eli Neal Oregon dispensaries began selling cannabis legally to recreational users on October 1, 2015. Since then, 2,030 Oregon marijuana business licenses have been approved.[1] Now that three years have passed since legalization, cannabis businesses are starting to find themselves struggling to stay afloat or in the midst of business disputes. This is a…

Clean Up Financial Statements before Searching for a Buyer

By Jay Sickler The first step in selling any business is putting its financial house in order. After years of hard work, small business owners often want to cash out. While it’s inevitably an emotional decision, several easy steps can make the process go much smoother. First, put our house in order. A business isn’t…