"The E-Myth" books talk about this (which is the worst name ever because the E is Entrepreneur not E as in email or emachines lol) - many small businesses are NOT small businesses, they're a job you own, and you can't sell a job.
First accountant I met with a year or so after a friend and I started our business 25+ years ago said: you guys don't have a business, you have a paid hobby.
Jokes on them because it's even less of a business now.