Property Valuation

A going-concern value refers to:

AThe value of real estate only
BThe value of an operating business including its real estate, personal property, and intangible business value✓ Correct
CThe value of the property if sold quickly
DThe market value assuming current zoning remains unchanged

Explanation

Going-concern value includes the total value of a property as an operating enterprise — real estate, personal property, and intangible business assets (goodwill, trained workforce, customer base). It is typically higher than the real property value alone.

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