Liquidating (or Liquidation) Value

Projected price for an asset of a company that is going out of business-for instance, a real estate holding or office equipment. Liquidating value, also called auction value, assumes that assets are sold separately from the rest of the organization; it is distinguished from Going Concern Value which may be higher because of what accountants term organization value or Goodwill.

Projected price for an asset of a company that is going out of business, for instance, a real estate holding or office equipment. Liquidating value is distinguished from Going-Concern Value, which may be higher because of what accountants term organization value or Goodwill.