{ "items" : [
    { "id" : "http://dbpedia.org/resource/Business_valuation"
      "properties" : {
        "http://www.w3.org/2000/01/rdf-schema#comment" : [ "Business valuation is a process and a set of procedures used to estimate the economic value of an owner’s interest in a business.  Valuation is used by financial market participants to determine the price they are willing to pay or receive to effect a sale of a business."] } } }
