This guide addresses the nuances associated with valuing businesses in the software and computer industries for a variety of purposes. Written to assist business appraisers, business brokers, business owners, industry associations, and business buyers, early chapters provide an introduction to medians and means, reasons for valuation and tips for maximizing value. Chapters cover unique characteristics of software companies, their value drivers and financial metrics. Various approaches to determining valuation for prepackaged software and computer integrated systems design are described. These include how and when to use each, analysis, court case abstracts and reference materials.