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Small Business Valuation Primer Small Business Valuation Primerby Rudy LeCorps For simplicity’s sake, this article will assume that the buyer
Wholesale jerseys will be acquiring a single business with possibly more than one location (for example a small Laundromat business with two locations). In addition, we will not be covering valuation techniques for businesses where more than one product line or service will be acquired. For the purpose of this discussion, we will assume the simplest of all cases. For example if a buyer is acquiring a retail business, that business will be assumed to sell one type of product (for example, children’s clothing). This book is also assuming that its reader will be buying, or intends to buy, a small business that is privately held and valued at $1MM or less. Finally, we will be focusing on valuing a business that is not going to be turned around, but will continue to operate (or grow) as purchased, under the new owner. A business that is failing and in need of an experienced

but remains stingy on clemency By Justin Fenton The Baltimore Sun contact the reporter Elections Theft Jerry Brown Martin O Deval Patrick William Donald Schaefer Robert L. Ehrlich Jr. After little activity in first term, Gov. Martin O issued more than 140 pardons in past three years Despite increase in pardons for ex offenders, O remains stingy on clemency Maryland Gov. Martin O’Malley has rarely exercised his power to grant clemency to convicted criminals over his two terms, even as many gubernatorial counterparts have been more lenient amid a changing attitude toward these acts of mercy. The Democratic governor has rejected nearly 1,300 cases that have come across his desk. Even after the General Assembly passed legislation intended to prod him to make a decision on requests for certain commutations, he has granted only 133 pardons over the past three years, according to a review of public records by The Baltimore Sun. In his first five years, he granted 13. Martin O’Malley’s pardons

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