1. Corporate Investment Business Brokers (CIBB): Book value of assets except inventory; plus inventory at cost; plus earnings' before interest and tax; plus owners' compensation. Owners' compensation includes salary, health and life insurance premiums, auto, rent payments paid on dwelling, and depreciation.

2. Net Book Value (NBV): Owners' equity of the firm.

3. Gross Sales #1: Forty percent times gross sales.

4. Gross Sales #2: Seventy-five percent times gross sales.

5. Future Earnings #1: (three years using historical growth rate): Discounted rate of 15% for manufacturing and 30% for retail, service, and wholesale using a multiple often times net earnings.

6. Future Earnings #2 (three years using historical growth rate): Discounted rate of 20% for manufacturing, 40% for retail, service, and wholesale using a multiple of ten times net earnings.

7. Earnings Before Interest and Taxes #1: EBIT at a multiple of five.

8. Earnings Before Interest and Taxes #2: EBIT at a multiple of ten.

9. Current Net Earnings at a Multiple of 5 #1: A discount rate of 20% for manufacturing and 30% for retail, service, and wholesale.

10. Current Earnings at a Multiple of 5 #2: A discount rate of 20% for manufacturing and 40% for retail, service, and wholesale.

11. Discretionary Cash Flow (return to owners) #1: At a multiple of five.

12. Discretionary Cash Flow (return to owners) #2: At a multiple of ten.