GLENN DESMOND is a well-known business consultant and lecturer as well as a professional business appraiser of nearly forty years standing. He is also the founder of many successful companies, including business appraisal firms, a publishing company, and a seminar company. His previous books include Business Valuation Handbook and Handbook of Small Business Valuation Formulas. MONICA FAULKNER is a writer and editor based in Los Angeles, California.