This document discusses various methods for business valuation. It describes market value, asset value, and income-based valuation methods. The market value method analyzes past transactions of similar businesses but is subjective. Asset value methods value a business based on its net assets or liquidation value. Income-based methods capitalize past or project future earnings to determine value. The document stresses that the chosen valuation method should serve the business's best interests and be based on tangible records, not assumptions, to avoid financial issues from inaccurate valuations.