When selling a small business the rule-of-thumb is generally
asking price = one years income + 10%
If you have to barter then it's the 10% your willing to play with.
For the 1+10% rule to be justified you should be able to produce
two years of books and the average of the two years is what
you use as the "one year" in 1+10%
It's the owners discretion as to whether or not show books to
potential buyers. You don't want to open them just to anyone
that asks to see them.
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