可以介绍下spread sheet模型吗？谢谢

问题如下：

Eckhart tells Barton that he has heard rumors that ZTL is contemplating selling one of its major manufacturing facilities. He believes that if that should happen, the company would pay a series of special dividends in each of the three years following the sale. Barton asks him how she could best incorporate such a possibility into the valuation of the shares.

Eckhart’s best response to Barton’s question about the valuation of ZTL consid­ering the potential sale of its manufacturing facility would be to use:

选项：

A.

the H-model to reflect the change in dividends

B.

the Gordon growth model to incorporate the decrease in firm value after the sale

C.

a spreadsheet model that incorporates the special dividends

解释：

Dividend discount models assume stylized patterns of dividend growth, while a spreadsheet allows any assumed dividend pattern therefore, a spreadsheet model would be best suited for these anticipated special dividends.