It's all about the potential for revenue. The equipment will have some value, but it will be some small fixed payment. Any contracts you have that you can assign, any recurring revenue that you have documented, (vs. one time customers), and vending locations that you transfer to them, all of those add up to some amount of revenue, that you net out, and you add that to the equipment, and have a value....
The question is - what are YOU worth to the business... do the customers come because of you and your wife? Are you going to provide the buyer with any training? is there a value on that, or would you consult and do a "warm" hand-off for a fee? Those types of things will make the buyer feel safer.
It is very hard to pin the value on a business... But I wish you the best of luck!!!
Andy /Smoke on Wheels Competition BBQ - www.smokeonwheels.com