Each valuation is unique to the facts and circumstances of the business under analysis. Similarly, every project requires a customized report that is appropriate to the situation. SP&H has the flexibility to provide our clients with the level of diligence and form of reporting that meets the client's actual needs. These may range from an oral reporting of an estimated range of value based on review of limited information to a full narrative report based on thorough due diligence. The following matrix illustrates the various products and services SP&H can provide to meet varying client needs:

		(1) Windows	(2) Calculations	(3) Preliminary Opinion/Limited Appraisal	(4) Full Opinions
	Oral (O)	O-1	O-2	O-3	O-4
	Letter (L) (With Schedules) (2-5 Pages)	L-1	L-2	L-3	L-4
	Summary Report (SR) (With Schedules) (5-15 pages)	n/a	SR-2	SR-3	SR-4
	Short Format (SF) (15-30 Pages)	n/a	n/a	SF-3	SF-4
	Full Narrative (FN)	n/a	n/a	n/a	FN-4