Any one who has spent any time in court knows that judges deal with what they want to, unless or until a bigger judge or a higher court tells to deal with something else or in some other way. Barring that, or possibly some specific direction or prohibition from a legislature, they do as they see fit, or desire.
I don't think we are very far apart on our opinions here. In conducting a valuation hearing, he will deal with projected profits because they are part of the GAAP guidelines in determining the value of a company.
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