Business value encompasses the total worth of a business, considering both tangible and intangible assets. It represents the value above the mere physical assets, including elements such as goodwill and going-concern value.
Liquidating value refers to the projected price for an asset of a company that is going out of business, such as a real estate holding or office equipment. This value is often distinguished from the going-concern value, which may be higher due to factors such as organization value or goodwill.
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