Since this capital gains tax liability is associated with the appraised value of the corporate assets, it is typically called the built-in gains (or BIG) tax liability. The asset-based approach analysis is often performed using the asset appraisal premise of value of: value in continued use, as part of a going concern. This premise of value assumes that the subject corporate assets would be sold as a going-concern business. The Company frequently furnished operators for the equipment that it rented to its customers, charging for both equipment and operators on an hourly basis. For example, a significant portion of the Company's revenues resulted from the renting of large cranes, both with and with¬out operators.

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