[george_w_kush]

when valuing a company you generally look at cash flows and expectations of future cash flows. a company with $1 billion in the bank is worth less than $1 billion if they're posting annual net income of -$300mm

[mschuster91]

> and expectations of future cash flows

I'd summarize that under "liabilities"... but even then, a company can be dissolved to stop the outflow of cash and the assets sold at market value.