The records that one needs to value business usually are set forth in a list by the business valuation expert. But they’re pretty extensive and include thins like the business tax returns, financial statements, income statement balance sheet, both annual and interim. Things like depreciation schedules, whether there’s a buy-sell agreement, any documentation about who the owner is and what their share is. Some of these businesses are not just solely owned by a party but in a conjunction with other people. Those are just some of the types of documents but the list is very extensive.