What does the Ghost see? Go review the fire sale price that leading Sage partner Hightower Inc (apparently $3 Million revenues in 2011) commanded.
$350k plus $65k for delinquent IRS taxes. That’s the end result of 24 years of toiling to build a business.
The only price someone was willing to pay for 850 customers and 700 custom enhancement customers was a little over $200 each.
If this is not a wake up call and you start making plans today (assuming you have not already) to move off the billable pay-as-you-go business model — you should get out of the business while you still can.