It is not uncommon for litigation to stem from disagreements over the value of privately-held companies and ownership interests in those entities. In those situations, many different values are often discussed as the parties attempt to reach a resolution. It is important to make sure that the parties are speaking the same language as far as the type of value being considered—equity value, enterprise value or invested capital value. While these three types of value are related, there are significant differences between them and understanding those differences is important in reaching a fair resolution. With this in mind, I will walk through the differences in equity, enterprise and invested capital value to give attorneys additional tools to effectively navigate valuation-related disputes and negotiations.