;#Faculty News;# | Harvard Business Review | 06
How Much Is Sweat Equity Worth?
by Joshua Margolis & Christopher Marquis
"Sorry, guys. Just a few more questions. I know this is boring." "Next time we'll have to bring the vodka," Brooks joked. "Anyone who spends so much time on our taxes should at least get to taste the product." "Actually, I'm hoping this will be our last meeting, since the filing deadline is next week," said Laura, the accountant. "But the flavors do sound good. OK, so what's the equity split between you two?" Brooks was silent. Laura looked up.