The document discusses methods for pricing a business for sale, including determining the sellers discretionary earnings (SDE) by adding back non-operating expenses to the profit and loss statement. Other factors that can affect the selling price include assets like equipment and inventory, goodwill, leases, and franchise agreements. When determining a selling multiple, brokers consider market comparisons and other factors about the business such as years in operation, capital needs, competition level, financials, and dependencies. The goal is to arrive at a fair price that will sell the business quickly.