Ok, well try this on for size:
In accounting, "going concern" refers to a company's ability to continue functioning as a business entity (concern being an early-20th century term for "business" or "enterprise").
"Financial statements are prepared on the assumption that the entity is a going concern, meaning it will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the normal course of operations."
Inability to be a going concern is negative. You care to try again?
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