If it is Super Glue, it can be dissolved with Acetone (or nail polish remover). Before applying the Acetone make sure you do a small test on your ceramic object to verify that it will not ruin your item. Acetone will instantly damage any polymer based product (paint, varnish, plastic).
Valuation Formulas: Owner Benefit Valuation. Formulas for putting a value on a business: Owner Benefit Valuation. On the income statement owners benefit (OB) is represented as the seller's discretionary cash for one year. A quick method that can be used to value a company is to simply multiply this amount by 2.2727 to estimate the market value of the business.
Owner Distributions Owner distributions are your withdrawals from the business for your personal use. Owner distributions include any withdrawal that is not tied to a business expense and is paid as a distribution or dividend to a company owner. Owner's distributions are officially made from retained earnings, which is the summation of net income from prior periods, although your company actually pays you from its cash.