sửa chữa cơ sở vật chất, các khu nhà ở, và văn phòng của chủ sở hữu. Tại bờ sông có diện tích đủ cho vận động của xe và một số lưu trữ. Nhiên liệu, dầu, và thiết bị cho thuê được cung cấp tại các bến tàu, nơi bến du thuyền cung cấp 68 phiếu đỗ, tàu thuyền có sức chứa lên đến 32 feet | 238 A Practice Session repair facilities living quarters and the owner s office. At the riverbank there is adequate land mass for maneuvering of vehicles and some storage. Fuel oil and rental equipment are provided at the dock where the marina offers 68 berthing slips accommodating boats up to 32 feet. Other assets include two metal-clad cold-storage buildings housing between 150 and 170 boats off season two pickup trucks a tractor forklift and lowbed tandem trailer and various showroom display fixtures furniture tools and testing equipment. Part of the unused land overlooking the river might be developed for use as a boat owner s motel or other such commercial development. While two larger and five smaller marinas compete on this lake the sheltered location of this facility makes it particularly desirable. Boat slips can normally reach 120 occupancy by double-renting less-used seasonal tenants slips. The marina rents boats and safety regalia as package leases to five summer youth camps situated on the lake. The bulk of revenues comes from sales of boats motors and accessories. Fiberglass boat repair and boat upholstering including boat tops are also provided. Peak seasons extend just slightly over two months with gradual up-and downswings measuring about four additional months pre- and postseason. Off-season is generally limited to boat storage and engine repairs. The marina enjoys a wonderful business reputation and most customers return year after year. With the exception of floor-planned inventory real estate and other assets are owned by the business. The company has been under the present tenure for 11 years. The valuation problem is in two parts a what value or price should this business be listed for and b what is the most likely sale price The owner will NOT provide any seller financing. Following are historical balance sheets and reconstructed income statements. Also listed are assets included in sale assume these to be stated at fair market or appraised
