Hey folks. I'm looking at buying a mowing business. I have a value on the equipment and I'm fine with that. But how do you value a customer list? What value would you place on a list of 26? All customers are in the same small town of 12,000. Avg mow is $30. Can be completed in 2 days with one man (which is what my business currently consists of). I know what he is asking for the business. I know what the equipment is worth. Therefore, I know what he values the customers at. But I'm wondering if that figure is fair. Your thoughts are appreciated.