Please help me with coming up with a list if entry (value of disposition) test for Samsung with referencing the following if possible, Samsung electric, Samsung heavy industries and Samsung engineering! Thank you so much for your help. Please provide any supplement information if possible. Last time someone said they can't do it but if you can that would be amazing! I do not want the steps on performing this I would like to see the actual work of this done.

If you are performing an analysis on an existing (already owned) SBU, the cost of entry test becomes the value of disposition test if you were to dispose of it. Project the future profits for each SBU and enter them into the line items in your net present value calculator. Select and justify a useful life for the profit stream. Remember that this is a different level of analysis than the better-off test. These projections are at the business level whereas the better-off test is at the functional level.

Perform a net present value analysis of the projected earnings stream for the entire SBU, not just the savings between SBUs for the shared activity. In the future, after the earnings stream has ended, the SBU will still own assets. Estimate the future value of these assets and perform a NPV analysis to determine their present value. Add this value to the discounted value of the earnings stream.

The total of the discounted SBU earnings stream and the discounted liquidation value of the SBUs assets represent either the cost of entry for the SBU or its value at disposition.

Looking at the value of an SBU in this way is called income-based appraising.