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(832) 769-5325


George D. Abraham has been involved in the transfer of over 450 businesses and his company has performed over 12,000 appraisals since 1973. Two of the appraisals Mr. Abraham was involved in passed the scrutiny of the World Bank.  He has performed close to 2,000 appraisals for bank and SBA financing purposes. He has done several appraisals valued over $7 billion. He has owned and operated several types of businesses throughout his career. His company has trained valuation partners around the country that enable his company to perform appraisal and consulting assignments at competitive rates.  His company was the first in the nation to develop and gain national attention for its unique and highly accurate business evaluation software programs that have been marketed to business brokers and appraisers all over the country.  At present, the programs are being updated and marketed under the supervision of Mr. Abraham, by ValuSource.  He has consulted with the nation's top intermediaries, accountants, attorneys and appraisal companies, and his programs are being used in nearly 2,000 offices nationwide, as well as in Canada and England.  He is a licensed Real Estate Broker, Certified Valuation Analysts (C.V.A.), Certified Business Appraiser (C.B.A.), Business Certified Appraiser (B.C.A.), Certified Machinery and Equipment Appraiser (C.M.E.A.), Real Estate Appraiser, Business Appraiser, Board Certified Business Broker, Certified Business Intermediary, Accredited Review Appraiser, Master Certified Business Counselor (M.C.B.C), and prior instructor for the Continuing Education Real Estate Course in Business Appraisal at the University of Houston.  Attorneys, accountants, and other clients retain him regularly for appraisals and consulting, as well as for court testimony as an expert witness, on the local, national and international level.  He has previously served two consecutive terms as a board member and panel chairman for the Galveston Central Appraisal Review Board.  In September of 2007, he was awarded the Master Certified Business Counselor designation by the Institute of Certified Business Counselors.  Also in October 2007 he was presented with the Outstanding Lifetime Achievement Award for his work in Business Appraisal by the Society of Business Analysts and the NEBB Institute.

He is one of the founding charter members and a Past State President of the Texas Association of Business Brokers and served two consecutive terms as State Vice President of Education.  In July of 1997, Mr. Abraham was awarded a "Life Membership" from the Board of Directors for his contributions to the association.  He has served on the National Board of Directors for the Institute of Certified Business Counselors for the past eight years as Vice President of Education and has served two consecutive terms as the National President (1998 to 2000).  He is one of the first to qualify and receive the "Board Certified Broker" designation from the Texas Association of Business Brokers and one of the first to qualify for the "Certified Business Intermediary" designation by the International Business Brokers Association.  In the fall of 1994, Mr. Abraham was named a "Fellow" of the International Business Brokers Association by its Board of Directors for his significant contribution to the association and the business intermediary industry.

His related activities enable him to remain current in industry trends, comparable sales information, comparative operating ratios and other factors necessary to effectively appraise and enhance going concerns.

In addition to valuation of complete businesses, Mr. Abraham also specializes in the valuation of machinery and equipment, business consulting and business enhancement programs and implementation.  He is contracted on a regular basis to perform these assignments for other major valuation firms.  Mr. Abraham has extensive national and international consulting experience.  The work he has performed has labeled Mr. Abraham as a turnaround specialist in privatization and he was listed as one of the top appraisers in 1993 in the Turnarounds & Workouts news publication.

The types of oilfield appraisals and enhancement consulting that Mr. Abraham has been involved in include drilling rigs, well service rigs, refineries, pipelines, rental company inventory, oil and gas production equipment and offshore oil transportation equipment.   In addition to equipment used in exploration or production, he has had experience appraising machinery and equipment used to manufacture oilfield equipment.  Mr. Abraham has performed appraisals in the United States, Canada, Mexico, Argentina and the Bahamas.  Two of his international appraisal and enhancement consulting assignments were for government owned oil companies to obtain financing through the World Bank for the country's privatization efforts.

• Lamar Tech University (1966-1967) - Economics Major
• University of Houston (1967-1970) - Economics Major


• Certified Valuation Analysts (C.V.A.), National Association of Certified Valuation Analysts
• Certified Business Appraiser (C.B.A.), Institute of Business Appraisers
• Accredited in Business Appraisal (A.I.B.A.), Institute of Business Appraisers
• Business Certified Appraiser (B.C.A.) International Society of Business Analysts
• Master Certified Business Counselor (M.C.B.C.), Institute of Certified Business Counselors
• Certified Machinery and Equipment Appraiser (C.M.E.A.), National Equipment & Business Builders Institute
• Board Certified Broker (B.C.B.), Texas Association of Business Brokers
• Certified Business Intermediary "Fellow" (F.C.B.I.), International Business Brokers Association (one of the first 5 to receive this designation)
• Texas Real Estate Broker (License # 216656)


• Board Certified in Business Appraisal (B.C.B.A.), (Cert. # 846) • National Society of Appraiser Specialists
• Accredited in Appraisal Review (A.A.R.), National Society of Appraiser Specialists
• Certified Environmental Inspector (C.E.I.), (#4868), National Society of Appraiser Specialists
• Certified State Property Tax Consultant, (S.P.T.C.), (#792), Texas Department of Licensing and Regulations
• Certified Farm Equipment Appraiser (C.F.E.A.), (#03473) • American Society of Farm Equipment Appraisers
• Nevada Real Estate Broker-Salesman (License # 35781)


• American Society of Appraisers
• Institute of Business Appraisers
• National Association of Certified Valuation Analysts (NACVA)
• International Society of Business Analysts
• BCA Board of Advisors (2014 to present)
• Education Committee Member (2013 to present)
• National Equipment Business Bureau
• Texas Association of Business Brokers, Charter Member
       Past State President (1985-1986)
       State Vice President of Education (1991-1992) (1992-1993)
       Past State Vice President and Treasurer (1984-1985)
       Past Chapter Chairman (1983-1984)
       Past Chapter Treasurer (1982-1983)
       Chairman of various committees (1981-1985)

• International Business Brokers Association
Co-Chair, Fellow’s Committee (2005 to present)
• Institute of Certified Business Counselors
Previously on the National Board of Directors (1990 – 2000), Past President (September 1998 – September 2000)
National Vice President of Education (1992 - 1998)
• Accredited Review Appraisers Council
• National Association of Real Estate Appraisers
• Environmental Assessment Association
• Galveston Central Appraisal Review Board
      Member Appraisal Review Board Member (1990-1991)

• Panel Chairman, Industrial Appraisal Review Board (1991- 1993)
     Settled over 1,400 appraisal disputes
     Settled dispute of one of the largest shipping companies on the Gulf Coast
     Valued one of the largest Resort Properties for litigation – value accepted with no challenge
     Valued one of the largest banking chains in south Texas for litigation – value accepted with no challenge
• Medical Practice Valuation Study Group
• Small Business Survival Committee
• Chief Executive Officer's Club
• Alliance of Merger and Acquisition Advisors (AMAA)


• Instructor and Creator, University of Houston, Continuing Education Real Estate Course, "Market Value of a Business" (1987-1990)
• Instructor and Creator, International Business Brokers Association, "Business Valuation
• Course 104. National Certification Program, (1989). Recasting Financial Statements. Course 210, (1998).
• Presenter, Basic Business Valuation, Angelo State University (1993)
• Currently listed in four Marquis Who's Who Publications as: "Who's Who in the World"; "Who's Who in America"; "Who's Who in the • Southwest"; and "Who's Who in Finance and Industry."
• Author, Business Evaluation Systems Software, John Wiley & Sons, Inc., 1997
• Contributing Author, Buying and Selling Businesses (Valuation Chapter), John Wiley & Sons, Inc., 1998
• Owner, Business Evaluation Systems
• Founder and National Director of the Society of Business Analysts (1998 to 2006)
• Owner, Abraham and Associates Business Brokerage Co. (no longer active since 1998)


Clients/Appraisals and Consulting (Partial List)

• VR Business Brokers
• Sunbelt Business Brokers
• Grace Drilling
• Prudential Insurance
• Federal Deposit Ins. Corp. (FDIC)
• Pool Well Service
• Bank United
• Cameron County Appraisal District
• Well Tech, Inc.
• Century 21
• YPF, Argentina
• Empire Bus. Bkrs
• Laguna Resort, Honduras, CA

• Pemex, Mexico
• Cigna Group Ins.
• Equivision, Inc.
• Borco, Freeport Bahamas
• Yamaha
• RH Medical, Inc.
• Blue Cross/Blue Shield
• John Wiley & Sons
• CECO Compressor Eng.
• Business Brokers Network
• Heller Financial


Complete Businesses, Franchises and Distributorship

•Accounting Practices•Accounting Practices
•Acupuncture Clinics
•Adhesive Manufacturing
•Agricultural Processing and Distribution
•Air Conditioning, Heating and Energy Conservation
•Airplane Parts Manufacturing
•Ambulance Services
•Ammunition Manufacturing
•Amusement Parks
•Antique Sales
•Architectural Design
•Art Galleries
•Assisted Living Centers
•Automobile Dealerships New/Used
•Automotive Tire, Repair, Mufflers, Parts
•Aviation Repair and Refurbishing
•Aviation Schools
•Bakeries (including wholesale)
•Battery Manufacturing
•Battery (Standby) Manufacturing
•Beer and Alcohol Wholesale Distribution
•Behavioral Clinic Chain
•Boiler Manufacturing and Sales
•Bowling Alleys
•Business Brokerage Companies
•Cardiopulmonary Medical Testing
•Casino Equipment Sales and Service
•Check Cashing Services
•Funeral Casket Manufacturing
•Funeral Homes
•Furniture Manufacturing and Sales
•Golf Club Manufacturing
•Golf Club Retail Sales
•Grocery Stores and Supermarkets
•Hardware Stores
•Hearing Aid Manufacturing and Sales
•Home Builders
•Home Inspections
•Hypnosis Clinic
•Import/Export Companies
•Industrial Labor Contracting
•Injection Molding Companies
•Insurance Companies
•Internet Companies
•Investment Companies
•Jewelry Display Manufacturing
•Jewelry Stores
•Landscaping Companies
•Law Practices
•Lighting Manufacturer
•Limousine Services
•Litigation Support
•Lumber Companies
•Machine Shops
•Manufacturing Blast Furnaces
•Marine Dealers
•Marketing Companies
•Martial Arts Companies

Machinery and Equipment

•Aerospace Engineering Equipment
•Ammonia Refineries
•Compressor, Pump and Turbine Manufacturing Equipment
•Construction Equipment
•Crankshaft Manufacturing Equipment
•Farming and Agricultural Equipment
•Heavy Transport Equipment
•Machine Tools
•Medical Equipment Sales & Service
•Medical Testing Labs Equipment
•Mining Equipment
•Office Furniture and Equipment
•Offshore Barges and Transport Vessels
•Oil and Gas Drilling Rigs (over 1600 Rigs)
•Oil and Gas Exploration Equipment
•Oil and Gas Production Equipment
•Oil and Gas Research Equipment
•Oil and Gas Well Servicing/ Work-over

•Circuit Board Manufacturing
•Commercial Washer/Dryer Wholesale
•Computer Manufacturing
•Computer Retail, Wholesale and Repair Companies
•Concrete Companies
•Construction Companies
•Consulting Companies
•Convenience Stores
•Corporate Promotional Companies
•Court Reporting Companies
•Custom Made Machinery
•Data Processing
•Daycare Facilities
•Dental Practices
•Diesel Parts/Repair Distributing
•Direct Mail Companies
•Dry-Cleaning and Laundry Plants
•Electrical Contracting
•Electrical Wholesale Supply
•Employee Leasing
•Engineering Companies
•Environmental Studies
•Eye Surgery Centers
•Fastener and Supplies Wholesale
•Fiber Optic Cabling, Installation and Integration
•Flooring Companies
•Flower Shops
•Forestry Service
•Fruit Growers, Processing and Refrigeration
•Fuel and Propane Dealers
•Oil and Gas Production Companies
•Oil and Gas Wholesale and Retail Companies
•Optometry and Oncology Clinics
•Outdoor Survival Schools
•Paper and Chemical Wholesale
•Paper Mills
•Patent Development
•Pawn Shops
•Pharmaceutical Drug
•Physical Therapy
•Plumbing Companies
•Preschools and Kindergartens
•Printing and Publishing Companies
•Production Filming of TV Commercials
•Psychiatric Practices
•Public Relations
•Pump Manufacturing
•Rare Newspapers
•Real Estate Sales Companies
•Recreational Vehicle Sales and Service
•Rehabilitation Centers
•Research and Development
•Restaurants, Clubs and Liquor Stores
•Retail Carpet, Clothing, Sporting Goods, Camera and Gardening
•Roller Rinks
•Roofing Companies
•Satellite Sales and Service
•Saw Mills
•Security Guard Companies
•Security Systems Manufacturing
•Self Storage Facilities
•Ship Repair
•Shipping Companies
•Sign Companies
•Software Companies
•Specialty Foods Distribution
•Sprinkler System Installation
•Steel Fabrication, Stainless Steel Distributing Companies
•Steel Office Building Manufacturing
•Stock Brokerage Company
•Surveying Companies
•Talent Agencies
•Technical Training Institutes

•Rigs (over 600 Rigs)
•Oilfield Fabrication and Refurbishing Equipment
•Oilfield Support Equipment
•Oilfield Tool Inventory
•Pipe Line Inspections and Valuation
•Restaurant and Lounge Equipment
•Road Construction Equipment
•Salt Dome Storage Facility and Equipment
•Vehicles, Heavy Equipment Hauling and Trailers

Real Estate and Improvements

•Banking Facilities
•Hotel and Resort Properties
•Refinery Real Estate and Improvements
•Residential Real Estate and Improvements
•Vacant Land