Liquidation value is especially important for those that work with bankruptcies and workouts.
Market value is generally the highest value of assets, though it could be lower than book value if the value of the assets has gone down in value due to market demand rather than business use.
While the process of closing a business is very difficult for many reasons, it is important to make sure you get the best value for your assets, pay your employees, satisfy your creditors, and comply with state and federal laws.
When a company has more liabilities than assets, equity is negative and no liquidating distribution is made at all.
INSITE is targeting the firm's activity with its public customers.