We consider detailed information about the economy, the business and its industry, management, competition, financial performance, operating conditions, and future prospects.  We evaluate additional factors that affect value, such as marketability, controlling or minority interest, voting rights, and any restrictive agreements or special rights that may apply.

Only with the full picture in place will we render a conclusion on value -- backed by clearly defined standards and years of highly specialized experience.  We know that the value we determine will form the basis for serious business decisions.