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We have an overall eSign Policy that is more of a standard that outlines definitions and requirements ------------------------------ Theresa Post Risk Officer State Bank Brownsburg IN (317)858-6147 ------------------------------

There is a difference between "going concern" and "business enterprise value"... Think of Hotels and most Fuel (gas) Stations.  It is now rare to see a separate allocation for the going concern.  I am still seeing separate allocations on the majority ...