Highly technical and often difficult to understand, business valuations are a critical subject for lawyers in many areas, such as divorce, bankruptcy, corporate and tax law, and estate and financial planning. The authors of this book, who have over 40 years of combined experience in transactional matters and litigation, present and discuss key concepts in valuation. At the same time, they explain how to dig beneath the surface of expert opinions and show how to find the most pertinent facts, interpret the data, and evaluate the quality and comprehensiveness of evidence. This easy-to-use manual covers all aspects of determining the value of a business, including definitions of value; personal versus enterprise goodwill, valuing professional practices and small businesses, cross-examination, commonly used terminology and bodies of evidence, professional credentials and standards; and recognized and accepted valuation methods. Adding to the book's usefulness are "Questions to Ask" for most sections, extensive case citations throughout to courts' positions on many issues, and appendices that include a glossary, bibliography of business valuation databases, and other useful tools.