My original question was in three parts, with a implication of no professional, two of which I answered shortly one after. I simply wanted advice on "part one". However, I thank you for your thoughtful contributions. Yes I do believe professionals are great for people who want to use them. I prefer not to depend on them. A lawyer had already suggested LLC for me. I do have an "accountant", in fact I provide computer services for her parttime like designing databases, modifiying spreadsheet designs, etc.. She offered last year to do my taxes for free, but I still payed her what it would have cost in software, but nowhere in regular accountant fees. I don't depend on her much though, just use her creativity in deductions and keep me straight. I like to understand things for myself, thats not an inhuman feat. Paponte, I didn't ask anyone advice on whether I should get an accountant or not, so I'm not "guilty" of asking a question and not "heading" it. I rather asked if anyone knew how the values of stocks etc... was calculated. No one answered to that question. Theres alot of smart people on these forums with expierence in such matters. If they could tell me, why shouldn't I ask instead of an accounant who may not be completely familiar with calculating the value of uncommon assests like lawnmowers, mowing agreements.. Not saying they couldn't, but always nice to hear the advice of people who the industry first. If you prefer to farm out accounting because you don't like it, don't have time for it, don't get it... that's alright. That doesn't mean it's the right thing for everyone though. The accounting doesn't bother me; I like it... Its my own personal conclusion after lots of thinking that a full time accountant wouldn't save me any more time or money. Thats in my situation though, remeber. Anyways, for many unstated reasons, LLC is my chosen business structure. Thanks.