going concern value
- The worth of a business's assets or the business itself, assessed on the basis of its earning capability and future prospects, rather than the potential value if the business were to be liquidated
- The real estate appraiser took into consideration the going concern value of the restaurant in the appraisal report.
- In the business sale agreement, the going concern value was a major factor in price determination.
- The analyst reviewed the financial reports to calculate the company's going concern value.