Outstanding Credit Card Payments refer to unpaid expenditures outstanding on credit cards. Some businesses use credit cards to pay for expenditures and the outstanding balances cover the total unpaid amount on the business’s credit cards and may include purchases, balance transfers, cash advance, interest charges and fees. At any point in time, the outstanding balance on a credit card provides a real-time status of the account. In business valuation analysis, outstanding balances on credit cards are a set of information which are reviewed, analysed and adjusted to ensure that the benefit stream which is to be relied on to derive the fair market value of the business adequately reflects the actual status of the creditors. Outstanding balance on a credit card, once observed, will require adjustments to the value of creditors in the financial records. The existence of additional liabilities such as outstanding balance on a credit card for a business being valued can be detected by undertaking an effective due diligence task which is an important step in the business valuation process. In the absence of an effective due diligence, items such as outstanding balance on a credit card may be overlooked in which case the estimated fair market value of the business will be overstated.