We are considering a business transaction that may include the
transfer of the domain name invoice.com.  It is clearly a good domain,
but we don't really have much of an idea as to its intrinsic value. 
The company has no recent domain appraisal, and to be honest, I
wouldn't be that impressed if they did.  The domain is, of course,
only worth what others are willing to pay for it and according to
company management, the top offer ever received was for approximately
1/3 of the price at which it was appraised.  That being the case, I'm
interested to acquire some recent data on transactions for high
quality business-related domain names.  My request is to identify
about a dozen recent (last 3 years or so) transfers of business
related domains so that we might be able to have some idea as to the
resale value of this particular name.  100% tip for a good answer.

Hello svannes-ga

Thank-you for your question, this is an area that I try to keep
up-to-date with so hopefully I can help you out.

Over the past few years there have been a number of high value domain
names sold.  All of the 3-letter domain names have now been taken and
usually fetch in excess of US$1500 each, 3-character domain names are
fast running out but can be picked up cheaply (less than US$50).

I would suggest that invoice.com is a very desirable name.  Names that
are single english language words are always desirable and when they
are related to ecommerce they are even more so.

The top 30 highest reported domain name sales up to August 2005 are
(many of these could be said to be business related and most will end
up hosting commerce or business sites):

1.  Website.com 	$750,000
1.  Property.com        $750,000
3.  Local.com 	        $700,000
4.  Chat.de  ?360,000 = $470,848
5.  WhatIsMyIP.com 	$386,100
6.  ShoppingCart.com 	$285,000
7.  Uruguay.com 	$175,000
8.  Porker.com 	        $155,000
9.  Paraguay.com 	$150,000
9.  CheapGas.com 	$150,000
9.  GED.com 	        $150,000
9.  GospelMusic.com 	$150,000
13. Voyuer.com 	        $112,100
14. PartnerCash.com 	$110,000
15. Innovations.com 	$108,000
16. Lunch.com 	        $100,000
17. OLT.com 	        $93,000
18. NetPoker.com 	$80,000
19. GLU.com 	        $75,000
19. PetSupplies.com 	$75,000
21. Empleo.com 	        $70,000
22. Downlaod.com 	$68,000
22. Donwload.com 	$68,000
22. Dawnload.com 	$68,000
25. Lottery.org 	$66,667
26. Fights.com 	        $62,000
27. FreeCellPhone.com 	?50,000 = $61,419
28. GolfResorts.com 	$60,800
29. Trees.com 	        $58,000
30. CashFlow.com 	$56,500

This list was obtained from the excellent resource:
http://www.dnjournal.com/domainsales.htm

The above page also details a number of other recently sold domain
names and should easily identify 12 or more business related domain
names as per your question.

Further recent news and domain trading sites can be found here:
http://www.sedo.co.uk/links/showlinks.php3?language=e&Id=0&Kontext=1
http://www.webhosting.info/news/1/website.com-sold-for-$750,000_0721052855.htm
http://www.greatdomains.com/en-def-f8d025aad26b/news.shtml
https://www.snapnames.com/about_snapnames.jsp
http://www.pool.com/help/FAQ.aspx
https://www.godaddy.com/gdshop/dna/landing.asp?se=%2B&ci=3676

If you require any further information on this subject please ask for
clarification and I will do my best to respond swiftly.

thanks for the quick reply

Thanks for the rating and generous tip, they are both appreciated.