BizEquity Knowledgebase Support Center

Section 179 Deductions

The Section 179 deductions should NOT be included as the pretax income figure used to value the business is after deducting only regular depreciation.  The Section 179 deduction impacts the shareholder level taxation - not the business.  This would be a consideration if valuing a minority interest in an S-corporation, but our valuation algorithm and report revolve solely around the 100% control value.