term:

Going Concern Value

going concern value n

: the value of the assets of an enterprise or of the enterprise itself considered as an operating business and therefore based on earning power and prospects rather than on the value of the same assets or the same business in the event of liquidation

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.