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GOING-CONCERN VALUE. The difference between the value of a property as it stands possessed of its going elements and the value of the property alone as it would stand at completion of construction as a bare or inert assembly of physical parts.

GOOD-WILL VALUE. That element of value which inheres in the fixed and favorable consideration of customers arising from an established well-known and well-conducted business.  This is determined as the difference between what a prudent business person is willing to pay for the property and its going-concern value. 

GRADIENT FACTORS. A group of compound interest factors used for equivalence conversions of arithmetic or geometric gradients in cash flow.  In general use are the arithmetic gradient to uniform series (gradient conversion) factor, the arithmetic gradient to present worth (gradient present worth) factor, and the geometric gradient to present worth factor.

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