Business Buy Sell for Windows 8 is based on the Market Approach to business valuation which is the most widely used and accurate method to value a business. The program contains the Factor Method used by many Business Brokers. This Market Approach uses actual market transactions as a basis for comparison. It is the most fundamental approach in a fair market value appraisal and it is said by many that this is the only practical approach to Business Valuation. There are those who propose to use Rules of Thumb, however it is generally accepted among appraisers that these comparisons are static and do not reflect the market conditions. It also contains an extensive tutorial on buying and selling a business.