Depending on the purpose and objectives of the business valuation, the value estimate may be communicated in a written report or orally.

Written reports are required for gift and estate tax appraisals and in litigation matters. Oral reports are frequently provided in consulting situations such as in business planning or when the owners/shareholders are considering acquiring another business or selling the company. However, writtne "summary reports" are also frequently provided in those situations.

The length of the appraisal report will vary depending on the complexity of the assignment, the company, and the characteristics of the ownership interest.

Our goal is to clearly communicate to you and the users of our appraisal report the procedures that we performed, the rational behind the various judgments we made when performing the appraisal, and the valuation estimate (typically the fair market value or fair value of the ownership interest) which is the result of our appraisal procedures and analysis.