Details for Business Development, Farmland, Real Estate, Finance, Accounting, Lending

Option 1 BUT it depends on the audience or user of that info. Of govt assistance is a recurring item that can be assumed by the “buyer “ of the business then it could be included . Regardless, a clear definition should be shared. I prefer to use the term Maintainable Cash flow…. If you are selling a business the owner’s salary should be adjusted to what’s need to maintain that activity level. So the definition can be dynamic depending on the purpose. Transparency is key . Just my two bits .

I choose option 1 because it more accurately reflects the business.