A truck that is 5 years away from being eligible for historical plates. Then is the trailer and other stuff is just as old not much value.
Accounts with years left on them vs people to free to jump ship. Accounts worth can only be based on their guaranteed future income. No guaranteed income no worth.
Are you willing to sign a no compete contract and not restart a LC business and not work for another LC business. If not then you greatly lowered the value of the business.
Example: Can't claim business made $50,000 when IRS was told you made $25,000. Too many people have told this lie to sell their business for more then it was worth.