Valuation conclusion is the final estimate of value reached by the business valuator based on the methods applied. Normally, business valuators apply at least three methods to the estimation of the fair market value of a business entity or an interest in the business. The reason for using more than one method is to ensure that the valuation conclusions from the different methods mutually support the conclusion. In the valuation conclusion, the valuator provides a strong justification for significant differences in the methods applied and settle on an estimate from the most appropriate method for the final valuation estimates. The valuation conclusion may be expressed as a single value or a range of values. When expressed as a range of values, the business valuator is indicating the final value of the business or the interest in the business being valued will fall within the range.