Certified Business Intermediary Certified Business Appraiser Dr. Horton has owned, operated and started several high tech businesses in the past twenty-five years. During this time his experiences encompassed all phases of business operation including production, legal, taxes, marketing and development. Dr. Horton negotiated the sale of his largest company to a publicly traded billion dollar corporation and has provided consultation to other business owners on the sale of their companies for the last thirteen years. Dr. Horton has many years of experience performing forensic accounting on seller's financials, analysis of financials during due diligence phase of acquisition and business valuation.