If financial information is made available, preferrably by viewing annual statements a good overview of general overheads and profit margin can be attained. The value received in the second column must be distributed either to “General Overhead”, “Direct costs” or as a “Production Overhead”. Depending on the detail of the information made available for the post this will vary in difficulty. Going post by post the assessing buyer must decide if the factor is directly attributable to the process, such factors as raw material, direct labour and depreciation are clear cut deals whereas potential maintenance personell could be put as a production overhead or a general overhead depending on if a clear connection can be made. The “Turnover-Profit Check” turns green when the totals corresponds minus the profit, makins sure all values has been distributed over the cost drivers