Unfortunately, Reorganization procedure may generate inefficient effects, such as saving firms without going concern value and providing adverse incentives.

重组程序也有可能产生无效率的结果，包括拯救没有存续价值的企业和对当事人的激励产生负面影响。

youdao

If a company were to be sold rather than liquidated, both tangible and intangible assets would be considered in the determination of the company's going-concern value.

如果一家公司即将被卖掉，而不是清算，那么无形和有形资产都需要被计入公司连续经营的价值里。

youdao

They need to hold it open for each other on and off the field to have a going concern value that generates future wins.

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We subtracted neither taxes on this income, which will presumably be sheltered by depreciation deductions, nor operating costs. (At any one time, Don Jr. has a half-dozen people helping him on the licensing operation.) But neither did we add for the potential from future deals not yet signed, the going concern value of the operation.

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That spectrum is probably worth many times the value of the company as a going concern.

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