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This link provides some basic information for buyers when evaluating a business for sale. While there are no templates for evaluation, I do think this provides a decent overview
http://www.businesstown.com/businessopps/forsale-consider.asp
Industry overviews are helpful to anyone buying or selling a business. First Research seems to pop up the most often when it comes to industry reports. The have a variety of fee rates for their material and the resell through many other information brokers.
http://industryprofiles.1stresearch.com/
MindBranch is a clearing house for all kinds of industry reports. Remember the industry research is usually high level and it will point to major trends or changes in the marketplace. The savvy buyer and seller of businesses will need to adapt this general overview information to their specific market.
http://www.mindbranch.com/
The US government has vast amounts of data collected from the census. This information is augmented with a large variety of other information. NAICS and SIC codes are available here for free as well as information on imports and exports. The government provides most of this information for free. The information is not organized for real easy acquisition and use, but with a little work you can use the data to evaluate those aspects of a business for sale that are relevant.
http://www.census.gov/
If you are evaluating a retail business for sale, you should be aware of the demographics associated with the households and traffic around the business. I have used this site many times and lament the fact that most real estate brokers are too lazy to subscribe. This site overlays geography with demographics. Most importantly, the site allows users to plot and evaluate locations as it relates to mile radii and drive times. In today's world, drive times and traffic counts are equally, if not more important, than mile radii analysis. This site allows users to determine how much money is spent on oil changes within a 6 minute drive time of a location. The site will allow users to plot multiple locations, including competitors, so that users can ascertain the competitive overlap.
http://www.demographicsnow.com
Inc. Magazine is tailored to the needs of small businesses. Sometimes the magazine is completely devoid of useful content, but more often than not is has a great deal of relevant information for small business owners.
http://www.inc.com
Microsoft's bcentral.com has a lot of useful resources for small businesses. I am not convinced that Microsoft has got their hands around small businesses completely, but they are certainly making a better effort than most large software companies. Check out Microsoft's bcentral and this article about selling a business for sale.
http://www.bcentral.com/articles/anthony/120.asp
This site contains several light articles on buying and selling businesses. Information is always helpful, but as always use your common sense when reading anything.
http://www.allbusiness.com/articles/BSB_articles.asp
The Wall Street Journal had an internet version called the Startup Journal. As one would expect, they have a great many articles on the topic of buying and selling businesses and most every stage of the process.
http://www.startupjournal.com/runbusiness/selling/
This site has come great information as it relates to the accounting aspects of the sale and purchase of a business.
http://www.unclefed.com/AuthorsRow/TaxBusProf/SellingBus.html
Entrepreneur Magazine is a magazine that focuses on small businesses and carries articles that address buying and selling businesses.
http://www.entrepreneur.com
This site provides plenty of general small business information and tools, including some articles on buying and selling businesses.
http://www.businessknowhow.com/money/sell-business.htm
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