Expression of Value relates to how business valuers present the conclusion of fair market value at the end of a business valuation process. Standard business valuation practice requires of business valuators to apply more than one method with each method. The reason for using more than one method is to ensure that the different methods mutually support the valuation conclusion. Typically, it is expected that each of the different methods will yield results which are different from other methods, resulting in a different indication of value. To express the conclusion of value from the multiple results, the business valuator relies on the result from the method most appropriate for the business or interest being valued and justify the choice of the method. When valuers conclude a business valuation process, the fair market value of the business entity or the ownership share being valued can be expressed as a single value or a range of values. Even though at the end of the valuation analytical process, the fair market value will be a single figure, it is advisable for the valuer to express the conclusion of value as a range of values because the final price of any transaction will be negotiated by the parties involved and likely to be within a certain margin of the values estimated by the valuer.