Explain why a business's liquidation value would be different from its going concern value. because the going concern value is calculated using replacement value, while the liquidation value is calculated using the cost method because the liquidation value includes the cost of the broker's commission, while the going concern value does not because the liquidation value contains the value of any real estate holdings, while the going concern value does not because the going concern value contains intangible, non-transferable assets like goodwill, while the liquidation value does not