Many assets on a company’s balance sheet do not add any value to a buyer’s calculation of sales price, since the driving force of most valuations are the earnings of the company. If prepared, a seller can convert some assets to cash or remove the assets while the business is operating a year prior to a sale. Business owners can realize hundreds of thousands of dollars in added benefits by planning ahead. A few simple examples might be the a company vehicle that the owners drive, the owner's life insurance policies and artwork in the business.