Assemble your lists
The true-value map, in your own hand: your customers, the machines their work runs on, the people who keep them earning. This is the work that becomes your claims. Every row you assemble is a strength a buyer's machine can weigh, and a line in the CIM you can stand behind.
Human capital: no flags raised. The bench on the revenue-carrying machines reads clear, or is not yet assessed.
Customers
Will the revenue still be here after you buy it?
You're buying this company's customer relationships. The real question is which ones stay when the current owner walks. We pulled the sales history below. You fill in how solid each relationship is, and the read sharpens as you go.
We don't have the customer split yet. But we can't tell yet whether these customers stay after the sale, because the relationship detail is still blank. Fill in the top few accounts to get a real read.
The read updates as you fill these in, it's yours to play with. Sign in to keep your work.
Machines
What capacity produces the revenue, and what does it take to keep it earning?
You're buying the machines that make the money. The real questions are which ones carry the revenue, how hard they're run, whether any single machine is a choke point, and what it costs to keep them current. Below is the fleet the CIM names. The load map, which customers run on which machines, isn't stated in the CIM; it's the operator's to draw.
No work is mapped onto the machines yet, and the per-machine detail is blank. Map the order book onto the machines and fill in the few that carry the revenue to get a real read.
No machines listed yet. Name the machines their work runs on, and the revenue load per machine appears here.
No work is mapped onto the machines yet, so where the value-add sits isn't established.
The 0 machines the CIM names. Which customers' work runs on which machine, the load map, isn't stated in the CIM.