The article discusses how to value a business using Discounted Cash Flow Analysis. It explains that to determine a company's value, you need to calculate its unlevered free cash flow (UFCF) and discount it to find the value for the first five years. The terminal value estimates the business's worth after the last estimated year, using methods like the multiple method or perpetuity method. The analysis involves finding Amazon's projected 2021 EBIT to calculate UFCF. The article emphasizes using longer-term betas for a more accurate representation of a business's value in the long run.