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The vets here have very kindiy addressed and endured my questions. I'd like to offer some resources I've come across in the hope you find them useful. The first you may alredy know about.

The first is a handbook on how to valuate a film exhibition business as a going concern. It's published by the Appraisal Institute and entitled, "The Business of Show Business: The Valuation of Movie Theaters", Arthur E. Gimmy and Mary G. Gates (1999) ISBN 0-922154-56-2 The book is helpful both for studying the feasibility of a new theater location and placing a value on your current operation.

The second resource is on the Web. A website named morebusiness.com features sample business plans. They don't currently have one for a movie theater, but those of you out there looking at the cinema pub concept may find the one designed for a sports bar useful. There are obvious differences, but it may be a start.

Seeker hits one out of the park! I've gone on a frantic hunt for the biz of show biz" and it's out of print. The authors write how to appraise books for a wide variety of biz types. Once I get it I'll share this info with you. I'd like to know the valuation of mine! But ebven more to the point: valuating a theatre is a really tough job for appraisers because most of them don't know how to do it. So they ignore it's current use (what?) and value it as if it were simply to be used for anything. In our case our theatre has been running continuously for 90 years and it was valued as if it were an empty building! I'm looking forward to the book. Thank you seeker!

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Mike,

You can buy the book directly from the Appraisal Institute. I know- I did it. I'm afraid I don't have detailed info in front of me, but they have a website with contact info. You can't order on-line, but there is an 800 number to phone.

You can find it at this link: http://www.appraisalinstitute.org/publications/books/description/aipub153.asp

Fevzi