Write for the next operator, not for a filing cabinet.
The most useful documentation answers practical questions: what happens, when it happens, who decides and what changes the normal routine. A long static manual that nobody can follow is less valuable than a compact set of current operating notes anchored in the work that repeats.
Start where the owner is repeatedly consulted.
Customer exceptions, pricing choices, product releases, supplier changes and channel problems often reveal the knowledge that is hardest to transfer. Capture the inputs, decision rule and escalation path. This shows a buyer what needs support rather than pretending the owner can disappear overnight.
Separate access, ownership and process.
A business can have access to a platform without owning the underlying account, or own an asset while relying on a contractor to operate it. Document these distinctions early. They are important to legal, technical and commercial review, and they cannot be repaired by a more polished listing.
Keep it alive during the process.
Documentation should be updated as the operation changes. The goal is a usable handover tool, not a pre-sale performance. If a future owner can read it and understand the next week of work, it is doing its job.
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