Well talked to the owner of the lawn care co. that is for sale. He is extremely nice and willing to help the new owner make the transition as painless as possible. First off the net of $80k wasn't correct, after looking at his records he only nets mid $40k which he brought to my attention. His shop is very tidy and clean. His employees seem very loyal and professional, and his equipment has been well maintained. There is a lot of equipment that goes with the business that he did not list. He has almost 3 backup parts for any part you can think of on the mowers. He has landed a few more accounts since the business has been listed and they sound nice. He has probably around $45k in equipment and a well established name in the community. He will stay on to help with questions, he and the employees will sign a no competition clause, and he will even help me get some accounts that had a 5 year contract that will be coming up for bid again next spring. What would you pay for a company like this?