Value of assets, inventory, shop set-up, plus money in the bank should be the prime considerations. Value of future tuning is indeterminate. Customers come and go, especially if the business is sold. People who own pianos call a specific tuner because they like their tuning or them or both. A new person may not even get a chance to establish themself with your customers. They may know or know about another tuner. Also to attempt to attach future earnings from a personal service industry is like selling that person into slavery. Good luck, Fran >>> <Zissrichard@aol.com> 04/11/05 10:14 PM >>> I need to appraise my tuning practice for a divorce settlement. Has anyone bought or sold their practice recently or know someone who has?
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