Arnleif and Sons Trading Company is the General Goods Store in the city of Markarth, and is owned by Lisbet. The shop has 750 to buy items. Lisbet says the shop has been doing poorly because Forsworn have been stealing and looting from caravans of goods to Markarth; their last shipment could have turned the store around, but it was also stolen.
Lisbet is the owner, but if she dies during the quest The Taste of Death, Imedhnain will take over the shop and take the place of his former employer. If asked, Lisbet will explain that Arnleif was her husband's father, and she became owner of the shop when her husband died.