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Hi Trevor,

Thanks for your post – useful tool!

My only question/comment by way of feedback is that there doesn’t seem to be any allowance or disclaimer for intangible assets, other than reference to goodwill. A business could obviously hold an intangible asset (i.e. patent/trademark) without necessarily having much goodwill at the time of valuation. I have zero idea how that would (if it even could) be built in, but wonder if there should at least be a mention further to the ‘goodwill’ reference as a clear indicator of things that could alter the outcome?

Just a thought