Income received but not reported for income tax purposes is illegal. Plus, it reduces reporter income and your business's value. A buyer may be unsure of his or her ability to run your business after the sale. You can provide assurance by offering a training program that includes a timetable to explain the basics of how your business works and a plan for the seller's involvement, which should gradually cease, typically within about 60 days. Institutionalize intellectual capital.
Location gives way to branding and brand protection.
Inventory is replaced by people with the skills to serve. Convenience is replaced by relationships. Take steps to ensure these intangibles. Don't just walk out the door when you leave. Increased revenue and a larger market share are key to attracting a buyer's attention.