The Mentor Group

JULY 1, 2022

Liquidation analysis may include the breakup value of the company in realizing the going-concern values of the various business segments, or the sale of the underlying assets of the company. Valuation approaches: comparable public company analysis, comparable transaction analysis and discounted cash flow analysis.

Discounted Cash Flow 52

Discounted Cash Flow Mergers & Acquisitions Going Concern Value Marketability 52

The Mentor Group

FEBRUARY 1, 2023

This latter analysis should reflect a Chapter 7 shutdown of the business; it sets a parameter for determining how various debtors might be paid if the business no longer exists.

Business Valuation 52

Business Valuation Forced Liquidation Value Appraisal Fair Market Value 52

Viking Mergers

JUNE 14, 2022

The IRS references seven designated asset classes on Form 8594 : Cash & Cash-like Assets Securities Accounts Receivable Inventory Other Tangible Property (Personal Property & Real Estate) Covenants Not to Compete & Other Intangible Property Goodwill & Going Concern Value.

Going Concern Value 130

Going Concern Value Equity Marketability 130

Appraisal Rights

JULY 9, 2018

The trial court appointed an independent appraiser that provided two different valuations for the facility: one was a going-concern value of $5.54 million, and the other had a liquidation value of $7 million.

Appraisal 40

Appraisal Going Concern Value Fair Market Value Liquidation Value 40

Reynolds Holding

MAY 10, 2023

The basic premise of Chapter 11 is that even an insolvent (or otherwise financially distressed business) may have significant going-concern value after its existing debt and other liabilities are restructured, and that creditors as a whole are better off preserving the business and sharing in its going-concern value than liquidating it piecemeal.

Equity 50

Equity Finance Going Concern Value Technology 50

The Mentor Group

MARCH 1, 2022

6) section 197 intangibles (7) goodwill and going concern value. The classification of each asset determines how quickly or slowly the buyer can depreciate the stepped-up asset and offset his/her operating income.

Intangible Assets 52

Intangible Assets Fair Market Value Going Concern Value Marketability 52

Reynolds Holding

APRIL 10, 2023

The second difference is the “inherently more qualitative” nature of sustainability information than traditional financial reporting; the “goal is to produce information so that users may assess short-, medium-, and long-term future performance and expectations that relate to an ultimate enterprise value (or going concern value).”

Compliance 45

Compliance Going Concern Value Finance Enterprise Value 45