When valuing a company, we typically assume the business is a going concern. Which of the following is the best definition of going concern?

A. The business will operate for a finite amount of time and we know exactly when the operations will end.
B. A going concern assumes the business operates indefinitely.
C. A going concern means the company is concerned it will cease operations in the near future.
D. A going concern means the business is currently cash flow positive.