Placing an exact dollar amount on the value of a business may be quite difficultbut not impossible. Certain tangible assetsvehicles, machinery, inventory, and so forthmay be fairly easy to value. Intangible assets may be more challenging. In particular, the owner may value a business's goodwill much higher than a prospective buyer would. what is meant by a businesses "goodwill" and some of the various techniques for determining the value of goodwill.