Determining the value of a small business can seem like an obscure and incomprehensible art form of interest only to potential buyers and sellers, and only when a business is about to change hands. The situation is complicated by the fact that there are a number of different ways to set a value on a given business. The Small Business Valuation Book is an invaluable resource for business owners or buyers who need to make an accurate appraisal of a small business-offering easy-to-use techniques for determining a fair price, resolving disputes, and minimizing taxes. In a clear and concise manner, author Lawrence Tuller outlines the major valuation methods, including: Discounted cash flow Excess earnings Asset value Income capitalization He also describes 32 specific examples covering the entire range of potential valuation situations.

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