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going-concern value |
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Going-concern value The value of a company to another company or individual in terms of an operating business. The difference between a company's going-concern value and its asset or liquidation value is deemed goodwill and plays a major role in mergers and acquisitions. going-concern value The value of a business in operation,taking into account the goodwill and the value of the income, in addition to hard assets, such as real estate and equipment. When appraising a project to develop income-producing property,the appraiser will usually provide two numbers—one for the project on the day of completion,with no tenants,and one when it reaches stabilized occupancy and is a going concern.Lenders who take mortgages on income-producing property with intensive management aspects—such as hospitality properties—usually obtain a going-concern rider for the title insurance so that coverage will be increased above the value of the real property. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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1, 9–10 (1949) (holding that "an exercise of the power of eminent domain which has the inevitable effect of depriving the owner of the going-concern value of his business is a compensable 'taking' of property"). 1031(a)-2(c)(2), a business's goodwill or going-concern value is not eligible for a section 1031 exchange because it is unique to that business and therefore cannot be said to be like that of another business. Pomykacz, I do not believe that the going-concern value can be meaningfully split into various components, including real estate, personal property, and business intangibles. |
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