Why is working capital given so much attention in the context of a private business sale, yet given so little attention in the typical business valuation report? Do you wonder how others consider working capital levels and changes in their reports, given the relative lack of resources available on the topic? This session, led by Glen Birnbaum of Heinold Banwart Ltd. and Kevin Yeanoplos of Brueggeman and Johnson Yeanoplos PC, will provide a common framework that all appraisers can use to ensure that working capital is not forgotten.