What’s a business worth? It depends
Abstract: In a litigation context, the same business interest may have different values depending on the nature of the case, applicable law and other variables. This article looks at some factors to consider when determining value, such as identifying the subject ownership interest and determining the valuation standard and the premise of value. A sidebar discusses “level of value,” which refers to the level of control an owner has over the business as well as the level of marketability of the interest.