The concept of a Quality of the Business™ assessment (QofB™) germinated from the recognition that a Quality of Earnings assessment (QofE) does not focus on nor provide the in-depth information that investors need with respect to the revenue generating capability of a potential acquisition. While seeking to give comfort to the quality of the earnings put forth by a target, the core focus of a QofE assessment is principally on the historical published financial statements and the proprietary accounting for revenue and EBITDA.