Business Directory or Guide is a book containing information about product, services, company name, company address, company telephone number and their advertisment. Business Directory or Guide still widely used by consumer, industrial users, office users, common users to find suppliers.

Not only is an independent valuation a good idea when getting involved in a transaction, it is also a statutory requirement in many circumstances that involve Employee Stock Ownership Plans, Estate/Gift Taxes, Charitable Contributions or, most recently, the granting of Stock Options. And, in most circumstances, a solid independent valuation can be an insurance policy against tax assessments and accuracy-related penalties.