Due to the pandemic, businesses of all sizes nationwide have been forced to cease operations after being deemed nonessential. Many of the enterprises that have been permitted to remain open have experienced increased costs and drastic reductions in revenue. Meanwhile, usual overhead costs such as rent, payroll, debt service, and utilities continue to accumulate. As a result, many business and real estate asset values have become materially depressed. Valuations can play a critical role in decision-making for companies and individuals in financial distress or bankruptcy and obtaining a well-supported appraisal may even allow companies and individuals to take advantage of valuable tax opportunities during this time.