Glossary · Reading the business
In short
This refers to the non-physical assets of a business that contribute to its worth, such as brand reputation, customer lists, patents, and goodwill. These are often crucial for future cash flow.
For many small businesses, intangible value like customer relationships and brand equity can be a significant portion of the purchase price, often categorized as goodwill. Ensure your business valuation adequately assesses these assets, as they underpin future earnings.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
Free · No documents · Usually same-day