Jim Olsztynski claims that the real value of a drilling business is its know-how, know-who and reputation.
(Pardon this digression, but accountants aren't the best people to arrange the sale of your business. CPAs may be good at counting beans, but most don't have a clue about selling anything. You wouldn't call your accountant to help sell your home; you'd go to a realtor. With a business, you'd be better off recruiting a business broker.)