Gross sales plus fair value of equipment, thats a starting point. dont under sell your hard work. Call a broker that sells business's, they will give you the answers that will work for you. Im sure you can find one that has sold a lawn company or two. Im selling mine right now, we goross over 250k a year have over 50k in equipment and all the contracts, office stuff, billing, website, phone, all you need to do is pay attention and start making 20k a month, or you can start out with a debt of 30k and 5 customers and start selling your butt off for the next 10 years and then when you get to makng 250k you will be burnt out like i am.....id rather semi retire and pay someone to run it for me.....that will keep a few grand a month coming in for quite a long time, but on the other hand id love to take the 250k and buy some gold stock, get a job for 10 more years retire and live happily ever after.