With more than 45 years of experience in finance and accounting, Gary provides quantitative financial and investment analyses to public and private companies as well as foreign governments, with deep expertise in valuing intangible assets and equity interests for regulatory reporting and compliance. His work includes valuations under 409A, ASC 805 (business combinations), ASC 350 (goodwill and other intangibles), and ASC 718 (stock compensation), and he is widely regarded as an expert in public-private investments in the high-tech sector and in the evaluation and development of start-up enterprises.