Introduction An Overview to Investigation Defining the Enterprise Defining the Product Investigating the Market for the Product Investigating Product Costs of Manufactured Goods Investigating Purchased Items Facility Concerns Insurance for the Business Valuation of Short-Term Assets Valuation of Long-Term Assets Intangible Assets Short-Term Liabilities Long-Term Liabilities Contingent Liabilities and Pending Litigation Owner Discretionary Spending Placing a Value on the Business