GOING CONCERN VALUE
\ɡˌə͡ʊɪŋ kənsˈɜːn vˈaljuː], \ɡˌəʊɪŋ kənsˈɜːn vˈaljuː], \ɡ_ˌəʊ_ɪ_ŋ k_ə_n_s_ˈɜː_n v_ˈa_l_j_uː]\
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An operating, normally functioning business' worth to a buyer. This worth is usually more than the sum of the market's liquidation value of this entity's assets. It is viewed as excess value and is recorded in accounting as a firm's goodwill. This worth comes from market pluses, stated as good reputation, trained and retained workforce, successful processes, proven systems, solid operational equipment, and necessary licenses and permits coverage.
By Henry Campbell Black
Word of the day
basidiomycota
- comprises fungi bearing the spores on basidium: Gasteromycetes (puffballs); Tiliomycetes (comprising orders Ustilaginales (smuts) and Uredinales (rusts)); Hymenomycetes (mushrooms; toadstools; agarics; bracket fungi); in some classification systems considered a division of kingdom comprises fungi bearing spores on a basidium; includes Gasteromycetes (puffballs) Tiliomycetes comprising the orders Ustilaginales (smuts) and Uredinales (rusts) Hymenomycetes (mushrooms, toadstools, agarics bracket fungi).