Bagel Bakery GmbH operates in the food trade and in the production and marketing of baked goods. The business focuses on the production, processing and sale of bagels and related bakery products. Typical processes include dough preparation, baking technology, cooling, storage, packaging, product presentation and logistics. The appraised assets include production and kitchen technology, refrigeration and storage equipment, sales and POS equipment as well as office and business equipment. The appraisal therefore relates to a food-processing operation whose fixed assets are geared to craft and commercial bakery production and the organization of daily sales.