Sale of businesses can be caused by various conditions, including in relation to its low profitability, lack of working capital or funds for development, the verge of bankruptcy due to differences with partner, loss of market share your business and changing consumer preferences, or the development of new core business or simply losing interest in the business. Following the decision to sell in the first place need to prepare your business to the transaction. First, it is important to make clear idea about the real value of the business, assess the value of tangible assets, probably more profitable to sell them individually, rather than as a business. Conduct a formal assessment of the value of your business and make a complete picture of its financial condition that the sale of businesses was a rational decision. But the profitability of the business is not the only advantage in its sale, are also important transparency and good financial history, no hidden debts and obligations established system of accounting. These issues are usually resolved in the time of the so-called pre-sale preparation, which includes financial, legal, tax, audit, reorganization and optimization of business processes. However, the organization of this work does not guarantee success selling businesses. Sale of businesses involves drafting the so-called investment memorandum (presentation of your business), which includes information about the business, its history, location and legal status, products and services, markets and competitors, marketing strategies, the attractiveness for the consumer, the effectiveness, risks and safeguards under the deal. (Source: Douglas R. Oberhelman).