going concern noun2 •A successfully operating enterprise.At Acromas, the balance sheet is more than £1bn in the red [...] and a pre-tax loss of £300m was recorded in the year to January 2009. But Acromas is still regarded as a viable going concern. — 2010 •A person who is active, thriving, energetic, and highly successful in their endeavors.‘H’m! he’s dead orright...I never seen anyone look deader ’n that...though at any time, at th’ best o’ times, he was never what you’d call a goin’ concern.’ — 1911 formsgoing concerns