How do you put a price on your source code?

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This Q&A is part of a weekly series of posts highlighting common questions encountered by technophiles and answered by users at Stack Exchange, a free, community-powered network of 100+ Q&A sites.

deviDave asked:

I was asked to sell the source code (along with existing users) of small utility app I created years ago. I’ve investigated how to put a price on the source code but so far haven’t come up with a good solution.

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