If the Ascot health plan's accountants follow the going-concern concept under GAAP, then these accountants...

Assume that Ascot will pay its liabilities immediately or in full during the current accounting period

Defer certain costs that Ascot has incurred, unless these costs contribute to the health plan's future earnings

Assume that Ascot is not about to be liquidated, unless there is evidence to the contrary

Value Ascot's assets more conservatively than they would under SAP