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indicated Director s fees have been known to re ect payments to family members, and though this may have been legal activity, the signi cance to buyers in this case is hidden operational cash, and perhaps merits reconstructing out of expenses Owner s salaries and payroll taxes are often the most signi cant variable to the bottom line in private companies Frequently, salaries being paid to owners are based on pro t versus any comparable market worth for the job of managing the company These must be restated to comparable worth gures to examine the purchase cash- ow equation Depreciation is a product of original prices paid by owners In a purchase/sale scenario, a new value for depreciable assets most likely will be clari ed by the details of transaction, and new schedules for depreciation will be established All depreciation expenses must be removed for reallocation at a later point in the valuation exercise Bear in mind, however, that while depreciation seems like funny money to some operators, it is the IRS method of recognizing that assets do wear out with time Therefore, in lieu of using depreciation per se, buyers should minimally consider a contingency reserve to recognize asset replacements that are likely to occur at one point or another Interest expense is a product of the present company s debt structure In the purchase/sale scenario, mortgage and equipment nancing will most likely change, and the new interest expense will be re ected in the nal expense inserted Reconstruct out the existing, and replace with the new, interest on debt being considered Rent expense must be thoroughly examined for conditions of business owner involvement If the real property has been arm slength leased from an unrelated third party, then the expense may require full inclusion However, if the real property is owned by the speci c business, or through ownership separate from the business but by the same owner, an assessment must be undertaken of comparable rental rates for the community where the business is operating, and those comparable ndings must be used in lieu of booked rent expenses When buyers are purchasing real estate with businesses, they should consult their accountants about the best personal tax helter scenarios and book appropriate amounts into expense columns accordingly Property taxes will occasionally include personal property taxes of owner s residences Although nothing unattached to the business.

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