Business owners can manage their financials as they wish (within standard accounting principles). But when it comes time to sell their company, it becomes a whole new ball game. Buyers and lenders will scrutinize everything, especially questionable items on the financials. If there are items that do not make sense to outsiders, it can affect the value and the price of the business. It is a good idea to have a professional such as a mergers & acquisitions advisor or business broker perform a business valuation to determine present value and expose any area that could create a problem.