This course is a continuation of the Foundation for Valuing Cannabis Enterprises but with emphasis towards specific valuation and accounting principles applied to help valuators thoroughly understand his/her potential valuation assignment as it applies to cannabis touching businesses, such as a dispensary. Because of the unique aspects of IRC 280E and the tax ramifications it entails; valuators, investors, and accountants are now becoming aware of the Internal Revenue Service's huge increase in audits of cannabis touching businesses.